Tus nqi accounting ntawmsheet hlau qhov chawNws kuj sib txawv thiab nyob ntawm cov kos duab tshwj xeeb.Nws tsis yog ib txoj cai hloov tsis tau.Koj yuav tsum nkag siab txog ntau yam ntawv hlau qhov chaw ua cov txheej txheem.Feem ntau hais lus, tus nqi ntawm cov khoom = tus nqi khoom + nqi ua haujlwm + (cov nqi kho mob saum npoo) + ntau yam se + nyiaj tau los.Yog tias cov ntawv hlau xav tau pwm, cov nqi pwm yuav raug ntxiv.
Pwm nqi (kwv yees qhov tsawg kawg nkaus ntawm cov chaw nres tsheb yuav tsum tau molding raws li cov ntawv hlau tsim, 1 chaw nres tsheb = 1 txheej pwm)
1. Nyob rau hauv cov pwm, cov khoom sib txawv ntawm qhov chaw kho mob raug xaiv raws li lub hom phiaj ntawm cov pwm: ua tshuab loj, ua kom muaj nuj nqis, precision yuav tsum, thiab lwm yam .;
2. Cov ntaub ntawv (raws li cov nqi teev tseg, ua tib zoo saib seb nws puas yog hom hlau tshwj xeeb thiab seb nws puas yuav tsum tau xa tuaj);
3. Freight (cov nqi thauj khoom loj ntawm cov ntawv hlau);
4. Cov se;
5. 15 ~ 20% kev tswj hwm thiab muag cov nyiaj tau los;
Tag nrho cov nqi ntawm cov ntawv hlau zoo tib yam kev ua haujlwm yog feem ntau = cov nqi khoom + nqi ua haujlwm + cov qauv ruaj khov + kho kom zoo nkauj nto + nyiaj tau los, kev tswj hwm tus nqi + tus nqi se.
Thaum ua cov khoom me me tsis siv cov pwm, peb feem ntau suav cov khoom hnyav * (1.2 ~ 1.3) = qhov hnyav tag nrho, thiab suav cov nqi khoom raws li qhov hnyav tag nrho * nqi ntawm cov khoom;tus nqi ua haujlwm = (1 ~ 1.5) * cov khoom siv;kho kom zoo nkauj nqi electroplating Feem ntau, lawv raug xam raws li qhov hnyav ntawm cov khoom.Ib kilogram ntawm qhov nqi npaum li cas?Ib square meter ntawm txau tus nqi npaum li cas?Piv txwv li, npib tsib xee plating yog xam raws li 8 ~ 10 / kg, tus nqi khoom + nqi ua haujlwm + tus qauv ruaj khov.Qhov chaw + nto kho kom zoo nkauj = tus nqi, cov txiaj ntsig feem ntau tuaj yeem xaiv raws li tus nqi * (15% ~ 20%);tus nqi se = (tus nqi + nyiaj tau los, tus nqi tswj hwm) * 0.17.Muaj lus ceeb toom ntawm qhov kev kwv yees: tus nqi khoom yuav tsum tsis suav nrog se.
Thaum loj ntau lawm yuav tsum tau siv cov pwm, cov lus hais feem ntau muab faib ua pwm quotations thiab seem quotations.Yog tias siv cov pwm, cov nqi ua haujlwm yuav raug qis, thiab tag nrho cov txiaj ntsig yuav tsum tau lees paub los ntawm cov khoom ntim.Tus nqi ntawm cov khoom siv raw hauv peb lub Hoobkas feem ntau yog cov khoom siv rho tawm cov khoom siv tus nqi.Vim tias yuav muaj teeb meem nrog cov khoom seem uas tsis tuaj yeem siv thaum lub sij hawm blankingsheet hlau manufacturing.Qee tus tuaj yeem siv tau tam sim no, tab sis qee qhov tsuas yog muag raws li seem.
Sheet hlau manufacturing Tus nqi qauv ntawm cov khoom hlau feem ntau muab faib ua cov hauv qab no:
1. Khoom siv tus nqi
Tus nqi ntawm cov khoom siv yog hais txog tus nqi ntawm cov khoom siv raws li qhov yuav tsum tau kos duab = cov khoom ntim * cov khoom ntom ntom * cov khoom siv chav tsev nqi.
2. Tus nqi tsim nyog
Hais txog tus nqi ntawm tus qauv qhov yuav tsum tau ua los ntawm cov duab kos.
3. Cov nqi ua haujlwm
Hais txog cov nqi ua haujlwm uas yuav tsum tau ua rau txhua tus txheej txheem yuav tsum tau ua cov khoom.Yog xav paub meej txog qhov muaj pes tsawg leeg ntawm txhua tus txheej txheem, thov xa mus rau "Cov Nqi Them Nqi Them Nqi" thiab "Cov Ntawv Sau Nqi ntawm Txhua Tus Txheej Txheem".Cov txheej txheem tseem ceeb ntawm cov nqi tam sim no tau teev tseg rau kev piav qhia.
1) CNC tshuab dhos
Nws cov nqi muaj pes tsawg leeg = cov khoom siv depreciation thiab amortization + nqi zog + cov khoom siv thiab cov khoom siv depreciation thiab amortization:
Cov khoom siv depreciation yog xam raws li 5 xyoos, thiab txhua xyoo raug kaw li 12 lub hlis, 22 hnub hauv ib hlis, thiab 8 teev hauv ib hnub.
Piv txwv li: rau 2 lab yuan ntawm cov cuab yeej, khoom depreciation ib teev = 200 * 10000/5/12/22/8 = 189.4 yuan / teev
Tus nqi zog:
Txhua CNC xav tau 3 tus kws tshaj lij los ua haujlwm.Qhov nyiaj hli nruab nrab ntawm txhua tus kws tshaj lij yog 1,800 yuan.Lawv ua haujlwm 22 hnub hauv ib hlis, 8 teev hauv ib hnub, uas yog, tus nqi teev = 1,800 * 3/22/8 = 31 yuan / teev.Tus nqi ntawm cov khoom siv pabcuam: yog hais txog Cov khoom pabcuam pabcuam xws li cov roj nplaum thiab cov kua dej tsis zoo uas yuav tsum tau ua rau cov khoom siv ua haujlwm raug nqi kwv yees li 1,000 yuan ib hlis rau txhua daim khoom.Raws li 22 hnub hauv ib hlis thiab 8 teev hauv ib hnub, tus nqi teev = 1,000/22/8 = 5.68 yuan / teev.
1) Khoov
Nws cov nqi muaj pes tsawg leeg = cov khoom siv depreciation thiab amortization + nqi zog + cov khoom siv thiab cov khoom siv depreciation thiab amortization:
Cov khoom siv depreciation yog xam raws li 5 xyoos, thiab txhua xyoo raug kaw li 12 lub hlis, 22 hnub hauv ib hlis, thiab 8 teev hauv ib hnub.
Piv txwv li: rau cov khoom tsim nyog RMB 500,000, cov khoom siv depreciation ib feeb = 50 * 10000/5/12/22/8/60 = 0.79 yuan / feeb.Nws feem ntau yuav siv 10 vib nas this mus rau 100 vib nas this los khoov ib qho khoov, yog li cov khoom siv depreciates ib qho khoom siv khoov.= 0.13-1.3 yuan / riam.Tus nqi zog:
Txhua yam khoom siv yuav tsum muaj ib tus kws tshaj lij los ua haujlwm.Qhov nyiaj hli nruab nrab ntawm txhua tus kws tshaj lij yog 1,800 yuan.Nws ua haujlwm 22 hnub hauv ib hlis, 8 teev hauv ib hnub, uas yog, tus nqi ib feeb yog 1,800/22/8/60 = 0.17 yuan / feeb, thiab tus nqi nruab nrab ntawm ib feeb yog 1,800 yuan / hli.Nws tuaj yeem ua 1-2 khoov, yog li: tus nqi ua haujlwm ib khoov = 0.08-0.17 yuan / riam tus nqi ntawm cov khoom pabcuam:
Tus nqi txhua hli ntawm cov khoom pabcuam rau txhua lub tshuab dabtsi yog khoov yog 600 yuan.Raws li 22 hnub hauv ib hlis thiab 8 teev hauv ib hnub, tus nqi teev = 600/22/8/60 = 0.06 yuan / riam
1) Kev kho deg
Outsourced txau cov nqi yog tsim los ntawm tus nqi yuav khoom (xws li electroplating, oxidation):
Txau tus nqi = hmoov khoom nqi + nqi zog + tus nqi pab khoom + cov khoom siv depreciation
Cov nqi ntawm cov khoom siv hmoov: Cov txheej txheem suav feem ntau yog raws li square meters.Tus nqi ntawm txhua kilogram ntawm hmoov yog los ntawm 25-60 yuan (feem ntau muaj feem xyuam rau cov neeg siv khoom xav tau).Txhua kilogram hmoov feem ntau tuaj yeem txau 4-5 square meters.hmoov khoom nqi = 6-15 yuan / square meter
Tus nqi zog: Muaj 15 tus neeg nyob hauv txoj kab tsuag, txhua tus neeg raug them 1,200 yuan / hli, 22 hnub hauv ib hlis, 8 teev hauv ib hnub, thiab tuaj yeem txau 30 square metres ib teev.Tus nqi zog = 15 * 1200 / 22 / 8 / 30 = 3.4 yuan / square meter
Tus nqi pab khoom siv: feem ntau yog hais txog tus nqi ntawm cov kua ua ntej kho thiab roj siv hauv qhov cub kho.Nws yog 50,000 yuan ib hlis.Nws yog raws li 22 hnub hauv ib hlis, 8 teev hauv ib hnub, thiab txau 30 square metres ib teev.
Tus nqi pabcuam cov khoom siv = 9.47 yuan / square meter
Cov khoom siv depreciation: Cov peev txheej hauv cov tshuaj txau yog 1 lab, thiab cov nqi qis yog raws li 5 xyoos.Nws yog lub Kaum Ob Hlis txhua xyoo, 22 hnub hauv ib hlis, 8 teev hauv ib hnub, thiab tshuaj tsuag 30 square metres ib teev.Khoom depreciation nqi = 100 * 10000/5/12/22/8/30 = 3.16 yuan/square meter.Tag nrho cov nqi txau = 22-32 yuan / square meter.Yog tias yuav tsum tau txhaj tshuaj tiv thaiv ib nrab, tus nqi yuav siab dua.
4.Ntim nqi
Nyob ntawm cov khoom, lub ntim yuav tsum sib txawv thiab tus nqi sib txawv, feem ntau 20-30 yuan / cubic meter.
5. Tus nqi tswj kev thauj mus los
Shipping nqi yog xam rau hauv cov khoom.
6. Cov nuj nqis tswj
Kev tswj hwm cov nuj nqis muaj ob ntu: nqi xauj tsev, dej thiab hluav taws xob thiab nyiaj txiag.Kev xauj tsev, dej thiab hluav taws xob:
Lub Hoobkas nqi xauj tsev txhua hli rau dej thiab hluav taws xob yog 150,000 yuan, thiab cov nqi tso tawm txhua hli yog xam li 4 lab.Qhov kev faib ua feem ntawm lub Hoobkas nqi xauj rau dej thiab hluav taws xob rau cov nqi tso zis yog = 15/400 = 3.75%.Kev siv nyiaj txiag:
Vim qhov tsis sib haum xeeb ntawm cov nyiaj tau los thiab cov nyiaj them poob haujlwm (peb yuav cov ntaub ntawv hauv cov nyiaj ntsuab thiab cov neeg siv khoom ua txhua hli nyob rau hauv 60 hnub), peb yuav tsum tuav cov nyiaj tsawg kawg yog 3 lub hlis, thiab cov paj laum hauv tuam txhab nyiaj yog 1.25-1.5%.
Yog li ntawd: cov nqi tswj hwm yuav tsum suav txog li 5% ntawm tag nrho cov nqi muag khoom.
7. Cov nyiaj tau los
Xav txog lub tuam txhab txoj kev loj hlob mus ntev thiab kev pabcuam cov neeg siv khoom zoo dua, peb cov txiaj ntsig tau yog 10% -15%.
Post lub sij hawm: Nov-06-2023
