I. Material cost
Material cost refers to the net material cost as required by the drawings = material volume * material density * material unit price
II. Standard parts cost
Refers to the cost of standard parts as required by the drawings.
Three, process processing costs
refers to the processing costs required for each process needed to be processed into products. The composition of each process is detailed in the "Costing Format" and "Cost Composition of Each Process Table". The main process cost components are listed for illustration
1, CNC material
Cost components = equipment depreciation and amortization + labor costs + auxiliary materials
Equipment depreciation and amortization:
Equipment depreciation is calculated over five years, 12 months per year, 22 days per month, 8 hours per day.
For example: 2 million of equipment, equipment depreciation per hour = 200 * 10,000/5/12/22/8 = 189.4 yuan / hour
Labor Costs:
Each CNC needs 3 technicians to operate, each technician monthly average salary = 1800 yuan, 22 days a month, 8 hours a day, that is, the cost per hour = 1800 * 3/22/8 = 31 yuan / hour
Auxiliary material costs:
The equipment required for the work of lubricants, volatile liquids and other auxiliary production materials, each piece of equipment per month, about 1,000 yuan, according to the 22 days a month, 8 hours a day, the cost per hour = 1,000/22/8 = 5.68 yuan / hour
2, bending
2, bending
The cost components = equipment bending
The cost components = equipment bending
The cost components = equipment bending
The cost of its composition = equipment depreciation and amortization + labor costs + auxiliary materials
Equipment depreciation and amortization:
Equipment depreciation is calculated over five years, each year according to the 12 months, 22 days a month, 8 hours a day.
For example: 500,000 yuan of equipment, equipment depreciation per minute = 50 * 10,000/5/12/22/8/60 = 0.79 yuan / minute
Folding a bend generally spend 10 seconds to 100 seconds, so bending each knife equipment depreciation = 0.13-1.3 yuan / knife.
Labor costs:
Each piece of equipment requires a technician to operate, the average monthly salary of each technician = 1800 yuan, 22 days a month, 8 hours a day, i.e., the cost per minute = 1800/22/8/60 = 0.17 yuan / minute, the average can be folded 1-2 bends per minute, so: the cost of labor per bend = 0.08-0.17 yuan / knife!
Auxiliary costs:
Bending machine used per month per auxiliary cost of 600 yuan, 22 days a month, 8 hours a day, the cost per hour = 600/22/8/60 = 0.06 yuan/knife
3, the surface treatment
Outgoing according to the purchase price (such as: plating, oxidation)
Spraying costs constitute:
Composition of the cost:< /p>
Spraying fee = powder material costs + labor + accessories + equipment depreciation
Powder material costs: Calculation method is generally calculated according to the square meter, the price of each kilogram of powder ranging from 25-60 yuan (mainly associated with the customer's requirements), each kilogram of powder can generally spray 4-5 square.
Powder material cost = 6-15 yuan / square
Labor cost: spraying line a **** 15 people, each person according to 1200 yuan / month, according to 22 days a month, according to 8 hours a day, each hour can spray 30 square meters.
Labor cost = 15 * 1200/22/8/30 = 3.4 yuan / square
Auxiliary materials: mainly refers to the pre-treatment fluid, curing furnace used in the fuel cost of 50,000 yuan per month, per month, according to the 22 days, 8 hours a day, every hour to spray 30 square meters.
Auxiliary materials cost = 9.47 yuan / square
Equipment depreciation: spraying line investment of 1 million, according to the 5-year depreciation, December each year, 22 days a month, 8 hours a day, spray 30 square meters per hour.
Equipment depreciation = 100 * 10,000/5/12/22/8/30 = 3.16 yuan / square
Total spraying cost = 22-32 yuan / square meter
If you want to local protection spraying, the cost will be higher.