Kuwerengera mtengo wamapepala azitsulozimasinthasintha ndipo zimatengera zojambula zenizeni.Si lamulo losasinthika.Muyenera kumvetsetsa mbali zosiyanasiyana za pepala lachitsulo pokonza njira.Nthawi zambiri, mtengo wazinthu = ndalama zakuthupi + zolipiritsa + (ndalama zachipatala) + misonkho yosiyanasiyana + phindu.Ngati pepala lachitsulo likufuna nkhungu, ndalama za nkhungu zidzawonjezedwa.
Malipiro a nkhungu (chiwerengero chocheperako cha masiteshoni ofunikira pakuumba potengera njira yopangira zitsulo, 1 station = 1 seti ya nkhungu)
1. Mu nkhungu, mankhwala osiyanasiyana apamwamba amasankhidwa malinga ndi cholinga cha nkhungu: kukula kwa makina opangira makina, kuchuluka kwa processing, zofunikira zenizeni, ndi zina zotero;
2. Zida (malinga ndi mtengo wotchulidwa, samalani ngati ndi mtundu wapadera wachitsulo komanso ngati uyenera kutumizidwa kunja);
3. Katundu (ndalama zazikulu zoyendera zitsulo);
4. Misonkho;
5. 15 ~ 20% kasamalidwe ndi phindu la malonda;
Mtengo wamba wamba wamba wazitsulo zopangira zitsulo nthawi zambiri = chindapusa + chindapusa + chindapusa chokhazikika + chokongoletsera pamwamba + phindu, chindapusa + kasamalidwe ka msonkho.
Pokonza magulu ang'onoang'ono osagwiritsa ntchito nkhungu, nthawi zambiri timawerengera kulemera kwake kwa zinthu * (1.2 ~ 1.3) = kulemera kwakukulu, ndikuwerengera mtengo wazinthu potengera kulemera kwakukulu * mtengo wamtengo wapatali;mtengo wokonza = (1 ~ 1.5) * mtengo wazinthu;mtengo wokongoletsera electroplating Nthawi zambiri, amawerengedwa potengera kulemera kwa magawo.Kodi magawo a kilogalamu imodzi ndi ndalama zingati?Kodi kupopera mbewu mankhwalawa kumawononga ndalama zingati?Mwachitsanzo, plating ya nickel imawerengedwa kutengera 8 ~ 10/kg, chindapusa chakuthupi + chindapusa chokonzekera + mulingo wokhazikika.Magawo + zokongoletsera pamwamba = mtengo, phindu limasankhidwa ngati mtengo * (15% ~ 20%);msonkho = (mtengo + phindu, ndalama zowongolera) * 0.17.Pali chidziwitso pakuyerekeza uku: chindapusa sichiyenera kuphatikiza msonkho.
Pamene kupanga misa kumafuna kugwiritsa ntchito nkhungu, mawuwo nthawi zambiri amagawidwa m'mawu a nkhungu ndi magawo a mawu.Ngati nkhungu zikugwiritsidwa ntchito, mtengo wa magawowo ukhoza kukhala wotsika, ndipo phindu lonse liyenera kutsimikiziridwa ndi kuchuluka kwa kupanga.Mtengo wazinthu zopangira mu fakitale yathu nthawi zambiri umakhala wocheperako kuposa momwe amagwiritsidwira ntchito.Chifukwa padzakhala mavuto ndi zinthu zotsalira zomwe sizingagwiritsidwe ntchito panthawi yopumakupanga mapepala achitsulo.Zina mwa izo zitha kugwiritsidwa ntchito tsopano, koma zina zitha kugulitsidwa ngati zinyalala.
Kupanga zitsulo Mapepala Mapangidwe amtengo wazitsulo nthawi zambiri amagawidwa m'magawo awa:
1. Mtengo wazinthu
Mtengo wazinthu umatanthawuza mtengo wazinthu zonse malinga ndi zojambulazo = voliyumu yazinthu * kachulukidwe kazinthu * mtengo wazinthu.
2. Standard magawo mtengo
Zimatanthawuza mtengo wa magawo omwe amafunidwa ndi zojambulazo.
3. Ndalama zolipirira
Zimatanthawuza ndalama zoyendetsera ntchito zomwe zimafunika pa ndondomeko iliyonse yofunikira pokonza mankhwala.Kuti mumve zambiri pamapangidwe anjira iliyonse, chonde onani "Cost Accounting Format" ndi "Cost Composition Table of Every Process".Zigawo zazikulu za ndondomeko zamtengo wapatali tsopano zalembedwa kuti zifotokoze.
1) CNC kulibe kanthu
Kapangidwe kake kamtengo = kutsika kwa zida ndi kuchotsera + mtengo wantchito + zida zothandizira ndi kutsika kwa zida ndi kubweza ndalama:
Kutsika kwa zida kumawerengedwa potengera zaka 5, ndipo chaka chilichonse chimalembedwa ngati miyezi 12, masiku 22 pamwezi, ndi maola 8 patsiku.
Mwachitsanzo: kwa 2 miliyoni yuan zida, kutsika kwamitengo pa ola = 200*10000/5/12/22/8=189.4 yuan/ola
Mtengo wa ntchito:
CNC iliyonse imafuna akatswiri atatu kuti agwire ntchito.Malipiro apamwezi a katswiri aliyense ndi 1,800 yuan.Amagwira ntchito masiku 22 pamwezi, maola 8 pa tsiku, ndiye kuti mtengo wa ola = 1,800*3/22/8=31 yuan/ola.Mtengo wa zida zothandizira: umatanthawuza Zida zothandizira zopangira monga mafuta opangira mafuta ndi zakumwa zosasunthika zomwe zimafunikira kuti zigwiritsidwe ntchito pazida zimawononga pafupifupi yuan 1,000 pamwezi pachida chilichonse.Kutengera masiku 22 pamwezi ndi maola 8 patsiku, mtengo wa ola = 1,000/22/8 = 5.68 yuan/ola.
1) Kupindika
Kapangidwe kake kamtengo = kutsika kwa zida ndi kuchotsera + mtengo wantchito + zida zothandizira ndi kutsika kwa zida ndi kubweza ndalama:
Kutsika kwa zida kumawerengedwa potengera zaka 5, ndipo chaka chilichonse chimalembedwa ngati miyezi 12, masiku 22 pamwezi, ndi maola 8 patsiku.
Mwachitsanzo: pazida za RMB 500,000, kuchepa kwa zida pamphindi = 50*10000/5/12/22/8/60=0.79 yuan/mphindi.Nthawi zambiri zimatenga masekondi 10 mpaka masekondi 100 kupindika chimodzi, motero zida zimatsika mtengo pa chida chilichonse chopinda.=0.13-1.3 yuan/mpeni.Mtengo wa ntchito:
Chida chilichonse chimafunikira katswiri m'modzi kuti agwire ntchito.Malipiro apamwezi a katswiri aliyense ndi 1,800 yuan.Amagwira ntchito masiku 22 pamwezi, maola 8 pa tsiku, ndiye kuti, mtengo pa mphindi ndi 1,800/22/8/60=0.17 yuan/mphindi, ndipo mtengo wapakati pa mphindi ndi 1,800 yuan/mwezi.Itha kupanga 1-2 mapindikidwe, kotero: mtengo wogwira ntchito pa bend = 0.08-0.17 yuan / mpeni mtengo wa zida zothandizira:
Mtengo wa pamwezi wa zida zothandizira pamakina aliwonse opindika ndi 600 yuan.Kutengera masiku 22 pamwezi ndi maola 8 pa tsiku, mtengo wa ola = 600/22/8/60=0.06 yuan/ mpeni
1) Chithandizo chapamwamba
Mtengo wopopera mbewu mankhwalawa kunja umapangidwa ndi mtengo wogula (monga electroplating, oxidation):
Ndalama zopopera mankhwala = chindapusa cha ufa + chindapusa + chindapusa chothandizira + kutsika mtengo kwa zida
Ndalama zolipirira ufa: Njira yowerengera nthawi zambiri imatengera masikweya mita.Mtengo wa kilogalamu iliyonse ya ufa umachokera ku 25-60 yuan (makamaka zokhudzana ndi zofuna za makasitomala).Kilogalamu iliyonse ya ufa imatha kupopera 4-5 lalikulu mita.Malipiro a zinthu za ufa = 6-15 yuan/square mita
Mtengo wa ntchito: Pali anthu 15 pamzere wopopera mbewu mankhwalawa, munthu aliyense amalipidwa yuan 1,200 / mwezi, masiku 22 pamwezi, maola 8 pa tsiku, ndipo amatha kupopera mita 30 pa ola limodzi.Mtengo wa ntchito=15*1200/22/8/30=3.4 yuan/square mita
Ndalama zothandizira zowonjezera: makamaka zimatengera mtengo wamadzimadzi osayankhidwa ndi mafuta omwe amagwiritsidwa ntchito mu uvuni wochiritsira.Ndi 50,000 yuan pamwezi.Zimatengera masiku 22 pamwezi, maola 8 pa tsiku, ndi kupopera mbewu mankhwalawa 30 masikweya mita pa ola limodzi.
Ndalama zothandizira zowonjezera = 9.47 yuan / mita lalikulu
Kutsika kwa zida: Ndalama zopopera mbewu mankhwalawa ndi 1 miliyoni, ndipo kutsika kwake kumatengera zaka zisanu.Ndi Disembala chaka chilichonse, masiku 22 pamwezi, maola 8 patsiku, ndipo amapopera masikweya mita 30 pa ola limodzi.Kutsika mtengo kwa zida = 100 * 10000/5/12/22/8/30 = 3.16 yuan/mita lalikulu.Mtengo wonse wopopera mbewu mankhwalawa = 22-32 yuan/square mita.Ngati kupopera mbewu mankhwalawa pang'ono pakufunika, mtengo wake udzakhala wokwera.
4.Malipiro oyika
Kutengera zomwe zimapangidwa, zonyamula zimasiyana ndipo mtengo wake ndi wosiyana, nthawi zambiri 20-30 yuan/cubic mita.
5. Ndalama zoyendetsera kayendedwe
Ndalama zotumizira zimawerengedwa muzogulitsa.
6. Ndalama zoyendetsera ntchito
Ndalama zoyendetsera ntchito zili ndi magawo awiri: lendi ya fakitale, madzi ndi magetsi komanso ndalama zandalama.Kubwereka fakitale, madzi ndi magetsi:
Kubwereketsa kwa fakitale pamwezi ndi madzi ndi magetsi ndi 150,000 yuan, ndipo mtengo wake wapamwezi umawerengedwa ngati 4 miliyoni.Gawo la lendi ya fakitale ya madzi ndi magetsi ku mtengo wotuluka ndi =15/400=3.75%.Ndalama zandalama:
Chifukwa cha kusagwirizana pakati pa zobwezeredwa ndi zolipiridwa (timagula zinthu ndi ndalama ndipo makasitomala amalipira pamwezi mkati mwa masiku 60), tifunika kusunga ndalama kwa miyezi itatu, ndipo chiwongola dzanja cha banki ndi 1.25-1.5%.
Choncho: ndalama zoyendetsera ntchito ziyenera kuwerengera pafupifupi 5% ya mtengo wonse wogulitsa.
7. Phindu
Poganizira za chitukuko cha nthawi yayitali komanso ntchito yabwino yamakasitomala, phindu lathu ndi 10% -15%.
Nthawi yotumiza: Nov-06-2023
