How to write a cost analysis report? What is included in the main content of the cost analysis repor

First, find a template on the Internet and write it in the format of the template. But first you need to understand how the costs are calculated. For example, raw materials plus freight plus wages plus management costs, etc.

Landlord: Hello.

The main points of writing a cost analysis report are: analyze the cost composition, analyze the existing problems between cost and profit, and finally propose solutions.

If it is an external cost analysis report, the content of the cost analysis should be changed according to the different objects to be submitted.

In addition, in the cost analysis, there should be strong data to illustrate.

That's a little bit of my own experience.

The basic content of the cost analysis report generally includes the following aspects:

Formulation of the problem (given the topic to be analyzed, what problem do you want to analyze?) ）；

curation of data (collecting and collating data around a theme);

analysis of data (determine the analysis method to be used, use data to illustrate the topic, so as to find out the causes of problems, discover patterns, and summarize development trends);

the conclusion of the analysis (to draw conclusions on the results of the cost analysis);

measures for improvement;

comments or suggestions;

Distribution of the report.

1. Product cost trend

Product cost trend analysis is to analyze the development trend of unit cost, enterprises should determine whether the product cost of each month is reasonable, with the help of tools and graphics, draw the cost line, set the difference value, and use the graph to represent the overall trend.

2. Changes in the composition of cost items

The analysis of changes in the composition of cost items is to analyze the changes that occur in the items that make up the costs and find out the reasons for the changes. Through the comparison of projects, the control points and change points of the project are found, so as to determine the project that causes the change in material cost.

3. Direct material projects

Direct materials account for a very large proportion of the cost of the product and the total cost of the enterprise. So, the analysis of the cost of the product in the enterprise.

, the analysis of direct material items is important.

4. Direct manual projects

Direct labor items include efficiency and wage rate, and there are many reasons for the change of efficiency and wage rate, and enterprises should learn to grasp the key points of the problem and gradually select a few points according to the stage for improvement.

5. Manufacturing cost items

Manufacturing costs are divided into variable manufacturing costs and fixed manufacturing costs, and in general, the higher the fixed costs, the higher the operating risk of the enterprise. Therefore, reducing the proportion of fixed manufacturing costs is the key for enterprises to control manufacturing costs. Enterprises should make a proper distinction between manufacturing expenses, analyze the constituent items, and find control points.

Therefore, the core of cost analysis is to focus on improving economic efficiency, constantly tap the potential of cost reduction, fully understand the unused labor and material resources, find the imperfect part and reasons for utilization, and find the possibility of further improving the utilization efficiency, so as to expose the contradictions from all aspects, find out the gaps, and formulate measures to make the economic benefits of the enterprise better and better.

a) The content of the cost analysis.

The content of cost analysis usually includes the following aspects:

1.Periodic analysis of the execution of the cost plan. That is, to analyze and evaluate the planned implementation of indicators such as commodity product cost, comparable product cost reduction tasks, and unit cost of main products in each link of the value chain.

2.Cost-benefit analysis. That is, the analysis of the cost index of 100 yuan commodity output value, the cost of 100 yuan sales revenue, the cost of expenses, the cost of expenses and profits.

3.Cost-technical-economic analysis. That is, the analysis of the impact of the main technical and economic indicators on the unit cost of the product.

4.Analysis and evaluation of the unit cost of products between plants.

5.Analysis of costs.

6.Decision analysis of costs.

2) Methods of cost analysis.

The cost analysis method should be guided by the principle of cost analysis, which is the analysis procedure and the means used to achieve the purpose of cost analysis and complete the cost analysis task. The cost analysis method is a scientific summary of the cost analysis practice, which is improved with the development of the cost analysis practice and continuously enriched with the deepening of people's understanding of the regularity of cost analysis. It includes both general and technical methods.

The general method of cost analysis, from the point of view of the entire process (or procedure) of the analysis, is also called the basic procedure of the analysis. It can be summarized into the following steps:

1.Clarify the purpose of the analysis and develop an analysis plan.

2.Store and analyze information to fully grasp the situation. It includes the collection of information outside the enterprise and the collection of information within the enterprise.

3.Conduct quantitative analysis and establish analytical models.

4.Do a good job of qualitative analysis and grasp the key factors.

5.Make a comprehensive evaluation and put forward suggestions for improvement.

The technical method of cost analysis, also known as the quantitative analysis method. The following technical methods are commonly used in analytical work:

1.Comparative analysis of indicators.

It is based on the different requirements of the analysis, the actual number of indicators to make a variety of comparisons, reveal the differences, research and evaluate the cost of the enterprise, in order to tap the internal potential of the enterprise. It mainly includes the following forms: comparison of actual indicators and planned indicators; Comparison of the actual indicators for the current period with the actual indicators of the previous period; The actual indicators of this period are compared with the advanced indicators of the same type of enterprises at home and abroad.

2.Ratio analysis.

This method of analysis is to turn the value of the analysis and comparison into a relative number, that is, to calculate the ratio and make an observation and comparison. According to the different contents and different requirements of the analysis, it mainly has the following types: correlation ratio analysis; Trend ratio analysis and composition ratio analysis.

3.Factor analysis.

Factor analysis methods generally include: (1) serial substitution analysis; (2) the difference calculation method; (3) the difference calculation method calculated as a percentage; (4) factor decomposition method; (5) Factor allocation method.