Tus nqi them nyiaj ntawmSheet Hlau Qhov ChawKuj yog cov sib txawv thiab nyob ntawm cov kos duab tshwj xeeb. Nws tsis yog txoj cai imjustable. Koj yuav tsum nkag siab ntau daim ntawv hlau cov txheej txheem kev. Feem ntau hais lus, tus nqi ntawm cov khoom = cov nqi khoom + them nqi + (cov nqi kho mob + ntau yam + profits. Yog tias daim ntawv hlau xav tau pwm, cov nqi pwm yuav ntxiv.
Pwm tus nqi (kwv yees qhov tsawg kawg nkaus ntawm cov chaw noj mov uas yuav tsum muaj rau moulding raws li daim ntawv hlau tsim, 1 chaw nres tsheb = 1 teeb tsa pwm)
1. Hauv pwm, cov khoom sib txawv ntawm cov pwm raws li lub hom phiaj ntawm cov pwm: Ua cov tshuab loj, ua kom muaj nuj nqis, qhov yuav tsum tau ua tiav, thiab lwm yam .;
2. Cov ntaub ntawv (raws li tus nqi uas teev tseg, xyuam xim rau seb nws puas yog hom hlau tshwj xeeb thiab seb nws puas xav tau import);
3. Kev thauj khoom (cov ntawv thauj khoom loj hlau);
4. Cov se;
5. 15 ~ 20% tswj hwm thiab muag cov nyiaj tau los;
Tus nqi tag nrho ntawm decond hlau qhov chaw ua yog feem ntau = cov nqi + kev them nqi kho kom zoo dua qub
Thaum ua cov khoom me me uas tsis tau siv cov khoom tuaj pwm, peb feem ntau xam cov nyhav ntawm cov khoom siv * (1.2 ~ Ua tus nqi tas = (1 ~ 1.5) * cov khoom siv; Kho kom zoo nkauj tus nqi electroplating feem ntau, lawv tau muab xam raws li qhov nyhav ntawm qhov chaw. Ntau npaum li cas ib kilogram ntawm seem nqi? Ntau npaum li cas ib square meter ntawm txau nqi? Piv txwv li, Nickel Plating yog suav raws li 8 ~ 10 / kg, cov nqi khoom + ua tus nqi + tas tus qauv + tas tus qauv. Qhov + chaw kho kom zoo nkauj = nqi, cov nyiaj tau feem ntau yog xaiv tau raws li tus nqi * (15% ~ 20%); Tus nqi se = (nqi + nyiaj, kev tswj hwm tus nqi) * 0.17. Muaj ib daim ntawv ceeb toom ntawm kev kwv yees kwv yees: Cov nqi yuav tsum tsis suav nyiaj se.
Thaum ntau ntau ntau ntau yuav tsum siv pwm pwm, cov lus hais feem ntau muab faib ua cov pwm cov lus thiab cov lus hais. Yog tias pwm, cov nqi sib zog yuav muaj tsawg, thiab tag nrho cov nyiaj yuav tsum tau lees los ntawm cov ntim khoom. Tus nqi ntawm raw khoom hauv peb lub Hoobkas feem ntau yog cov ntaub ntawv thiab cov ntaub ntawv siv cov khoom siv siv. Vim tias yuav muaj teeb meem nrog cov khoom seem uas tsis tuaj yeem siv thaum lub sijhawm ua daim pamSheet Hlau RaugCov. Qee tus ntawm lawv tuaj yeem siv tam sim no, tab sis qee tus tuaj yeem muag muag raws li scrap.
Sheet hlau tsim cov qauv qauv ntawm cov hlau seem yog feem ntau muab faib ua cov ntu hauv qab no:
1. Cov Khoom Siv Nqi
Cov khoom siv yog hais txog cov khoom siv Net muaj nqi raws li kev kos duab = cov ntaub ntawv ntim * Cov Khoom Siv Hluav Taws Xob * Khoom siv sijhawm * Khoom siv.
2. Cov Qauv Cov Nqi
Hais txog tus nqi ntawm cov txheej txheem txheem uas yuav tsum muaj los ntawm cov duab kos.
3. Ua tus nqi
Hais txog cov nqi ua lag luam yuav tsum muaj rau txhua cov txheej txheem yuav tsum tau ua cov khoom lag luam. Xav paub cov ntsiab lus ntawm cov txheej txheem ntawm txhua tus txheej txheem, thov saib cov "nqi Accounting hom" thiab "raug nqi rooj ntawm txhua tus txheej txheem". Cov txheej txheem tseem ceeb ntawm cov txheej txheem yog tam sim no teev rau cov lus piav qhia.
1) cnc pam
Nws cov nqi sib xyaw = cov khoom siv nyiaj rho tawm thiab Amortization + Labeliliae cov ntaub ntawv thiab cov khoom siv nyiaj rho tawm thiab amortization:
Cov khoom siv nyiaj txo nqi yog suav raws li 5 xyoos, thiab txhua xyoo tau sau tseg raws li 12 hlis, 22 hnub hauv ib hlis, thiab 8 teev nyob rau ib hnub.
Piv txwv li: rau 2 lab yuan ntawm cov khoom siv, cov khoom siv nyiaj rho tawm ib teev = 200 * 10000/5/8 = 189.4 yuan / teev
Label tsub:
Txhua qhov CNC yuav tsum muaj 3 tus kws tshaj lij ua haujlwm. Qhov nruab nrab cov nyiaj hli txhua hli ntawm txhua tus neeg thev naus laus zis yog 1,800 yuan. Lawv ua haujlwm 22 hnub ib hlis, 8 teev nyob rau ib hnub, uas yog, tus nqi teev = 1,800 * 3/22 = 31 txog tsev / teev. Tus nqi ntawm cov khoom siv: hais txog cov ntaub ntawv tsim khoom xws li cov roj ntau ntxiv xws li cov khoom siv roj nplua thiab cov kua hluav taws xob muaj kwv yees li 1,000 yuan hauv ib hlis rau txhua daim ntawm cov khoom siv. Raws li 22 hnub hauv ib hlis thiab 8 teev nyob rau ib hnub, tus nqi teev = 1,000 / 22/8 = 5.68-1an / teev.
1) khoov
Nws cov nqi sib xyaw = cov khoom siv nyiaj rho tawm thiab Amortization + Labeliliae cov ntaub ntawv thiab cov khoom siv nyiaj rho tawm thiab amortization:
Cov khoom siv nyiaj txo nqi yog suav raws li 5 xyoos, thiab txhua xyoo tau sau tseg raws li 12 hlis, 22 hnub hauv ib hlis, thiab 8 teev nyob rau ib hnub.
Piv txwv li: Rau cov cuab yeej tsim nyog RMB 500,000, khoom siv nyiaj txo qis ib feeb = 50 * 10000/2/8/10 = 0.79. Nws feem ntau yuav siv sijhawm 10 vib nas this mus rau 100 vib nas this los khoov ib khoov, yog li cov khoom siv nyiaj txo rau ib qho dabtsi yog khoov. = 0.13-1.3 Yuan / riam. Label tsub:
Txhua daim ntawm cov khoom siv yuav tsum muaj ib tus neeg thev naus laus zis ua haujlwm. Qhov nruab nrab cov nyiaj hli txhua hli ntawm txhua tus neeg thev naus laus zis yog 1,800 yuan. Nws ua haujlwm 22 hnub ib hlis, 8 teev nyob rau ib hnub, uas yog tus nqi ib feeb yog 1,800 / 8/200, thiab tus nqi nruab nrab ib feeb yog 1,800 yuan / hli. Nws tuaj yeem ua rau 1-2 khoov, yog li: tus nqi zog rau bend = 0.0-8-0.17 yuan / riam nqi ntawm cov khoom siv:
Tus nqi them txhua hli ntawm cov khoom siv txhua hli rau txhua lub tshuab dabtsi yog 600 yuan. Raws li 22 hnub hauv ib hlis thiab 8 teev nyob rau ib hnub, cov xuab moos = 600/22/8/10 = 0.06 yuan / riam
1) Kev Kho Mob saum npoo
Outsourced txau cov nqi yog tsim ntawm tus nqi yuav khoom (xws li electroplating, oxidation):
Txau Tus Nqi = Hmoov Cov Khoom Them + Tus Nqi Zej Zog + Cov Khoom Siv Khoom Siv Nyiaj + Cov Khoom Siv Nyiaj Txiag
Cov Khoom Siv Cov Khoom Siv hmoov: Txoj kev suav suav feem feem ntau raws li cov square metres. Tus nqi ntawm txhua phaus ntawm cov hmoov uas muaj ntau ntawm 25-60 Yuan (tsuas yog cuam tshuam nrog cov neeg siv khoom). Txhua phaus ntawm cov hmoov feem ntau tuaj yeem txau 4-5 square meters. Cov Khoom Siv Khoom Siv Hmoov = 6-15 Yuan / Square Meter
Labtab nqi: Muaj 15 tus neeg nyob rau hauv cov kab txau, txhua tus neeg them rau 1,200 yuan / hli, 22 teev nyob rau ib hlis, thiab tuaj yeem txau 30 square metres ib teev. Label nqi = 15 * 1200/22 / 8/30 = 3.4 yuan / square meter
Ntu cov khoom siv: feem ntau yog hais txog tus nqi them ua ntej ua kua thiab roj siv hauv kev kho cov cub. Nws yog 50,000 yuaan ib hlis. Nws yog raws li 22 hnub hauv ib hlis, 8 teev nyob rau ib hnub, thiab txau 30 square metres ib teev.
Cov Khoom Siv Khoom Siv Cov Khoom Siv = 9.47 yuan / Square Meter
Cov khoom siv nyiaj txo nqi: kev nqis peev hauv cov kab txau yog 1 lab, thiab cov nyiaj txo qis yog nyob ntawm 5 xyoos. Nws yog Kaum Ob Hlis txhua txhua xyoo, 22 hnub ib hlis, 8 teev nyob rau ib hnub, thiab tshuaj txau 30 square me me hauv ib teev. Cov khoom siv nyiaj txo nqi = 100 * 10000/5/1/8/30 = 3.16 Yuan / square. Tag nrho cov tshuaj txau = 22-32 yuan / square meter. Yog tias yuav tsum muaj kev tiv thaiv ib nrab, cov nqi yuav siab dua.
4.Tus nqi ntim
Nyob ntawm cov khoom lag luam, ntim khoom yuav tsum muaj sib txawv thiab tus nqi sib txawv, feem ntau 20-30 yuan / cubic meter.
5. Tsheb thauj mus los tswj
Cov nqi thauj khoom yog suav rau hauv cov khoom.
6. Kev tswj cov nuj nqis
Kev tswj cov nuj nqis muaj ob ntu: Hoobkas xauj, dej thiab hluav taws xob thiab cov nqi nyiaj txiag. Hoobkas xauj, dej thiab hluav taws xob:
Lub hli Hoobkas xauj rau dej thiab hluav taws xob yog 150,000 yuan, thiab cov zis nyiaj txhua hli yog suav tias yog 4 lab. Qhov kev faib ua feem ntawm lub Hoobkas xauj rau dej thiab hluav taws xob rau cov zis nqi yog = 15/400 = 3.75%. Cov nuj nqis nyiaj txiag:
Vim yog cov tsis sib xws
Yog li: cov nuj nqis tswj hwm yuav tsum suav nrog 5% ntawm tus nqi muag tag nrho.
7. Nyiaj
Xav txog cov tuam txhab kev txhim kho ntev ntev thiab kev pabcuam zoo dua, peb cov peev txheej tau txais yog 10% -15%.
Lub sijhawm Post: NOV-06-2023
