Load context
On first use: Read ../../CLAUDE.md to obtain scenario-level configuration (cost control objectives/overspend criteria/escalation matrix).
/cost-control-master — Cost Control Master Process
Complete Analysis Process
Step 1：标准成本差异（快速扫描）
→ 执行 standard-cost-variance
→ 识别主要差异项
Step 2：费用率分析（深入诊断）
→ 执行 expense-ratio-analysis
→ 分析费用率变化原因
Step 3: Cost Center Performance (Responsibility Implementation) → Execute cost-center-performance → Evaluate the performance of each center
Step 4: Comprehensive Diagnosis (Root Cause Attribution) → Synthesize the issues found in Steps 1-3 → Attribute them to specific responsible persons
Step 5: Improvement Suggestions and To-Dos → Propose actionable improvement suggestions → Output a to-do list
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## 第一步：标准成本差异
**执行 Skill：** `standard-cost-variance`
□ Execution status: [Success/Failure/Partial success]
□ Total cost variance: [±XXX ten thousand] ([±X%]) □ Direct material variance: [±XXX ten thousand] (quantity variance/price variance) □ Direct labor variance: [±XXX ten thousand] (efficiency/wage rate) □ Manufacturing overhead variance: [±XXX ten thousand]
□ TOP variance items:
- [Material A]: [±XXX ten thousand]
- [Product A]: [±XXX ten thousand]
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## 第二步：费用率分析
**执行 Skill：** `expense-ratio-analysis`
□ Execution status: [Success/Failure/Partial success]
□ Selling expense ratio: [X%] (target [X%]) □ Administrative expense ratio: [X%] (target [X%]) □ R&D expense ratio: [X%] (target [X%])
□ TOP overspent expenses:
- [Account A]: [+XXX ten thousand] — Nature [Reasonable/Out of control]
- [Account B]: [+XXX ten thousand] — Nature [Reasonable/Out of control]
□ Strategic investment: [XXX ten thousand] □ Out-of-control overspend: [XXX ten thousand]
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## 第三步：成本中心绩效
**执行 Skill：** `cost-center-performance`
□ Execution status: [Success/Failure/Partial success]
□ Excellent performance centers: [X] ([CC01]/[CC02]) □ Qualified performance centers: [X] ([CC03]) □ Unqualified performance centers: [X] ([CC04])
□ Best performance: [CC01] — Unit cost [X%] below standard □ Worst performance: [CC04] — Unit cost [X%] above standard
□ Performance reward pool: [XXX ten thousand] ([X%] of savings) □ Cost centers requiring improvement: [CC03]/[CC04]
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## 第四步：综合诊断
**跨维度综合分析：**
Issue 1: [Material cost overspend — specific description] □ Manifestation: Material cost ratio [X%] (target [X%]), overspend [XXX ten thousand] □ Standard cost analysis: Quantity variance [XXX ten thousand] + Price variance [XXX ten thousand] □ Expense ratio analysis: [...] □ Cost center performance: [CC02] overspent the most □ Comprehensive root cause: [...] □ Responsibility attribution: Procurement department [X%] + Production department [X%] □ Risk level: [🔴High/⚠️Medium/✅Low]
Issue 2: [Selling expenses out of control — specific description] □ Manifestation: Selling expense ratio [X%] (target [X%]), overspend [XXX ten thousand] □ Standard cost analysis: Not applicable (expense category) □ Expense ratio analysis: [...] □ Cost center performance: [CC10] overspent the most □ Comprehensive root cause: [...] □ Responsibility attribution: Sales department [X%] + Marketing department [X%] □ Risk level: [🔴High/⚠️Medium/✅Low]
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## 第五步：生成成本控制综合报告
═══════════════════════════════════════ Cost Control Report Analysis period: [YYYY Year MM Month] Report date: [YYYY-MM-DD] ═══════════════════════════════════════
[Core Conclusions]
✅ This month's cost performance: [one-sentence summary] □ Highlights: [...] □ Issues: [...]
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
[I. Cost Performance Overview]
| 本期 | 预算 | 目标 | 执行率 | 状态
--------|----------|----------|----------|----------|------ Direct materials| [XXX ten thousand] | [XXX ten thousand] | — | [X%] | [✅/⚠️/🔴] Direct labor| [XXX ten thousand] | [XXX ten thousand] | — | [X%] | [✅/⚠️/🔴] Manufacturing overhead| [XXX ten thousand] | [XXX ten thousand] | — | [X%] | [✅/⚠️/🔴] Selling expenses| [XXX ten thousand] | [XXX ten thousand] | [X%] rate | [X%] | [✅/⚠️/🔴] Administrative expenses| [XXX ten thousand] | [XXX ten thousand] | [X%] rate | [X%] | [✅/⚠️/🔴] R&D expenses| [XXX ten thousand] | [XXX ten thousand] | [X%] rate | [X%] | [✅/⚠️/🔴]
[II. Top Cost Anomalies]
Anomaly 1: [Material cost overspend] □ Amount: [XXX ten thousand] overspend □ Cause: Quantity variance [XXX ten thousand] + Price variance [XXX ten thousand] □ Responsibility: [Procurement department X%] + [Production department X%] □ Improvement suggestion: [...]
Anomaly 2: [Selling expenses out of control] □ Amount: [XXX ten thousand] overspend □ Cause: [...] □ Responsibility: [Sales department X%] + [Marketing department X%] □ Improvement suggestion: [...]
[III. Cost Center Performance]
| Cost Center | Performance Rating | Comprehensive Evaluation | Rewards and Penalties |
|---|---|---|---|
| [CC01] | [A] | Excellent | Reward [X] ten thousand |
| [CC02] | [B] | Good | — |
| [CC03] | [C] | Qualified | — |
| [CC04] | [D] | Unqualified | Improvement Plan |
□ Cost centers requiring rectification: [CC04] — Target unit cost [X] yuan/piece
[IV. Comprehensive Diagnosis]
□ Controllable cost items: [X] items (responsibility assigned) □ Cost items of concern: [X] items (to be followed up) □ Cost warning items: [X] items (to be escalated)
[V. Improvement Suggestions]
□ Short-term improvement (within this month):
- [Suggestion 1] — Responsible person: [X] — Expected savings [XXX ten thousand]
- [Suggestion 2] — Responsible person: [X] — Expected savings [XXX ten thousand]
□ Medium-term improvement (within the quarter):
- [Suggestion 3] — Responsible person: [X] — Expected savings [XXX ten thousand]
□ Structural improvement (annual):
- [Suggestion 4] — Responsible person: [X] — Expected savings [XXX ten thousand]
[VI. To-Do List]
□ High priority (must be completed within this month):
- [To-do 1] — Responsible person: [X] — Completion date: [X]
- [To-do 2] — Responsible person: [X] — Completion date: [X]
□ Medium priority (must be completed next quarter):
- [To-do 3] — Responsible person: [X] — Completion date: [X]
□ Next month's cost control targets:
- Total cost execution rate: [X]%
- Material cost rate: [X%]
- Selling expense rate: [X%]
═══════════════════════════════════════ Prepared by: [Cost Accountant] Reviewed by: [Finance Manager] Approved by: [Finance Director] ═══════════════════════════════════════
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## 升级触发条件
- 总成本超支 > [X] 万
- 毛利率低于预警值连续 2 个月
- 销售费用率超目标 > [X]%
- 单个成本中心连续 3 个月绩效为 D
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*Finance Skills — cost-control-master atomic skill*