大旺厂经营会议(1)

大旺厂经营会议2005年3月目录3月份经营绩效一览产值分析毛利率分析3月份实际生产绩效分析3月份经营绩效一览项目本月(含卖必旺胚成本)上月差异本月(除卖必旺胚成本)预算目标差异1.产值(出厂未税值:万元)1287.191219.5567.641287.191329.32-42.133.毛利额(出厂未税:万元)228.06158.4769.59228.06238.04-9.983.毛利率(出厂未税%)17.72%12.99%4.73%17.72%17.91%-0.19%4.直接材料占产值比(%)58.31%61.47%-3.16%54.78%55.35%-0.57%其中：原辅料28.66%31.67%-3.01%25.13%27.68%-2.55%包材29.65%29.81%-0.16%29.65%27.67%1.98%5.直接人工占产值比(%)9.10%11.56%-2.46%8.84%9.42%-0.58%6.制造费用占产值比(%)20.38%21.47%-1.09%18.66%17.32%1.34%其中：变动费用比11.69%11.93%-0.24%9.96%8.47%1.49%固定费用比8.70%9.54%-0.84%8.70%8.85%-0.15%修理费用0.60%1.01%-0.41%0.60%0.96%-0.36%说明:产值：比上月增加了67.64万元，比预算目标减少了42.13万元；毛利额：比上月增加了69.59万元，比预算目标减少了9.98万元；毛利率：比上月上升了4.73%，比预算目标下降了0.19%；直接材料占产值比：比上月下降了3.16%，比预算目标下降了0.57%；直接人工占产值比：比上月下降2.46%，比预算目标下降0.58%;制造费用占产值比：比上月下降了1.09%，比预算目标上升了1.34%。产值分析线别预算目标2月3月与目标比与上月比雪饼757.68273.40723.47-34.21450.07仙贝433.97262.59420.52-13.45157.93大米饼73.0478.2080.197.151.99薄饼64.63148.9163.01-1.62-85.90合计1,329.32763.101,287.19-42.13524.09注:为配合每周2天限电，仙贝、雪饼线产量减少，内销部分产量由兄弟厂生产调拨，产值未达成预算目标。毛利率分析1、各线毛利率线别2月3月与上月比雪饼17.50%20.60%3.10%仙贝7.95%12.70%4.75%大米饼16.68%21.72%5.04%薄饼7.24%12.98%5.74%合计12.13%17.72%5.59%2.592海苔米果毛利状况数量金额数量金额数量金额数量金额3月份2.055.011.2415.4548.539.040.483.689.3242.502.103.1547.7552.569.15%2月份2.084.640.8011.8246.6711.870.565.0912.1845.602.103.1550.8552.563.25%标准2.085.061.4017.5648.689.030.544.1211.3847.152.103.1552.4052.560.30%与标准比-0.03-0.05-0.16-2.11-0.150.01-0.06-0.44-2.05-4.650.000.00-4.650.008.85%与上月比-0.030.370.443.631.85-2.84-0.08-1.42-2.85-3.100.000.00-3.100.005.90%运保费合计销售成本出口单价毛利率人工制造费用生产成本小计税金项目原料辅料包材9.15%3.25%0.30%0.00%1.00%2.00%3.00%4.00%5.00%6.00%7.00%8.00%9.00%10.00%3月份2月份标准毛利率本月海苔条及海苔粉味付率为：海苔条1.33%,海苔粉2.31%,均在管控范围之内.2、从各成本分析A、原料耗用成本影响线别上月占产值比本月占产值比影响成本影响毛利仙贝11.86%12.55%29000-0.69%雪饼11.10%12.98%136308-1.88%薄饼14.97%16.75%11224-1.78%大米饼12.98%12.62%-28810.36%173651-1.35%合计注:其中雪饼线原料耗用上升较大，主要由于本月米太郎产量增加4.9T，主料上升,辅料下降.原料米使用影响成本分析品项本月平均单价(元/kg)本月标准用量(kg)本月实际用量(KG)标准耗用金额(元)实际耗用金额(元)差异A级米2.79163618892479541,010,237.32692,180.16-318,057.16B级米2.2945200926489150461,027.321,122,361.04661,333.72C级米2.230020741333124462,530.9973,866.52-388,664.47合计7702287702281,933,795.631,888,407.72-45,387.91注:本月原料米使用对成本之影响合计下降45387.91元,其中采B级米代替A级米使用成本减少56631.82元,B级米代替C级米使用增加成本11243.91元。B、辅料耗用成本影响线别上月占产值比本月占产值比影响成本影响毛利仙贝12.87%11.33%-645721.54%雪饼12.80%12.62%-129230.18%薄饼6.98%5.95%-65141.03%大米饼18.18%16.70%-119041.48%-959130.75%合计C、包材耗用成本影响线别上月占产值比本月占产值比影响成本影响毛利仙贝34.05%34.23%7537-0.18%雪饼29.63%28.06%-1135401.57%薄饼26.86%26.68%-11380.18%大米饼20.56%22.30%13954-1.74%-931870.72%合计D、人工耗用成本影响线别上月占产值比本月占产值比影响成本影响毛利仙贝11.61%10.18%-600621.43%雪饼8.62%7.94%-489460.68%薄饼12.18%11.57%-38450.61%大米饼8.95%7.82%-90331.13%-1218860.95%合计E、制造费用影响线别上月占产值比本月占产值比影响成本影响毛利仙贝21.66%19.02%-1111992.64%雪饼20.36%17.79%-1860962.57%薄饼31.76%26.07%-358645.69%大米饼22.65%18.84%-305533.81%-3637132.83%合计其它工时统计时数金额一工程145311318.87二工程5294120.91三工程5934619.472371846.23132210298.38664951795.715204050.8011418888.39122950.381130397889.14永旺厂守设备工时合计永旺厂新员工学习工时项目保养工时贴贴纸工时50g旺仔收缩膜工时必旺厂粉糖及配粉工时旺旺厂粉糖工时3、其它影响成本分析增量包装影响成本品项原料用量金额辅料用量金额包材用量金额合计每箱成本本月产量85g天天仙贝1.30153.06840.70933.188645.47504.802411.0594149385g天天增量版1.43173.37530.78023.507547.78655.090111.9729增加成本差异0.13020.30680.07090.31892.31150.28780.91351,364135g天天仙贝2.08244.90951.13485.101859.34406.929116.94042036135g天天增量版2.34275.52321.27675.739563.96707.504618.7673增加成本差异0.26030.61370.14190.63774.62300.57561.82703,720108g芝士饼1.14073.23142.488618.380685.560019.711341.3233420108g芝士饼增量版1.26753.59042.765120.422990.360020.372044.3852增加成本差异0.12670.35900.27652.04234.80000.66063.06201,286合计增加成本6,370原物料品质异常汇总发现日期品项数量供应商异常说明品保回复处理意见3月5日糯米粉1包中山永宁有很浓的异味1、该包停用并退货；2、对该批扣数10包；3、发文要求供应商改善3月15日52g仙贝内膜107米湖南真旺数量不足要求供应商予以补足数量3月19日A级大米50kg江苏农垦发霉按一赔五方式处罚供应商，要求采购扣款5袋3月22日B级大米21T久留香(雪欢米)有较多铁屑及铁丝扣款5袋大米价格严重影响产品品质安全，客诉风险大，应要求供应商从源头改善，杜绝后续再发生，仅以扣款方式处理，是否能起到根本的作用？物料消耗超超说明:1、薄饼需求少，雪饼生产量增加，糖粉用量大，35*55PE袋用量增加5870只，增加费用1200元；2、黑皮、大师兄生产量较大，以及本月广金订单全月生产，27*100mm色带耗用量增加620个，增加费用合计5705元，故本月物料消耗费用超出目标。3月份实际生产绩效分析1、生产效率本月各线生产效率达成98%以上，均在目标管控范围之内。线别2005年目标2月份3月份与目标比与上月比达成目标雪饼线100%103.13%100.53%0.53%-2.60%100.53%厚烧海苔100%99.22%99.36%-0.64%0.14%99.36%仙贝线100%100.91%99.02%-0.98%-1.89%99.02%大米饼100%99.87%99.13%-0.87%-0.74%99.13%海苔条100%99.23%99.46%-0.54%0.23%99.46%薄饼线100%100.56%106.91%6.91%6.35%106.91%2、一工程制成率本月一工程各品项制成率均已达成98%以上，均达成管控目标。线别2005年目标2月份3月份与目标比与上月比达成目标雪饼线101%102.55%102.03%1.03%-0.52%101.02%仙贝线101%102.28%101.63%0.63%-0.65%100.62%大米饼101%101.09%101.24%0.24%0.15%100.24%薄饼线92%93.57%92.02%0.02%-1.55%100.02%3、制成率本月各线制成率均达成所设目标值，比上月均有上升。线别2005年目标2月份3月份与目标比与上月比达成目标雪饼线79%80.96%80.59%1.59%-0.37%102.01%厚烧海苔76%78.07%78.29%2.29%0.22%103.01%仙贝线80%82.93%86.61%6.61%3.68%108.26%精纯米饼78%77.80%77.43%-0.57%-0.37%99.27%豆/芝士饼84%83.68%87.92%3.92%4.24%104.67%大米饼75%77.32%75.18%0.18%-2.14%100.24%海苔条薄饼67%68.86%67.28%0.28%-1.58%100.42%薄饼线77%80.45%77.00%0.00%-3.45%100.00%4、不良率海苔条薄饼本月仅生产一天，且酱付机失灵导致两篮饼干报废，故不良率较高。本月不良上升品项为薄饼线，其它均比上月有下降。线别2004年目标2月份3月份与目标比与上月比达成目标雪饼线1.20%1.48%1.32%0.12%-0.16%90.91%厚烧海苔2.10%2.25%2.10%0.00%-0.15%100.00%仙贝线1.30%1.38%1.31%0.01%-0.07%99.24%大米饼2.20%2.41%2.17%-0.03%-0.24%101.38%海苔条