The cost accounting yesheet metal partsinosiyana-siyana uye zvinoenderana nemadhirowa chaiwo. Hausi mutemo usingachinji. Iwe unofanirwa kunzwisisa dzakasiyana siyana pepa simbi zvikamu zvekugadzirisa nzira. Kazhinji, mutengo wechigadzirwa = mubhadharo wezvinhu + mubhadharo wekugadzirisa + (mubhadharo wekurapa wepamusoro) + mitero yakasiyana-siyana + purofiti. Kana iyo simbi simbi ichida molds, mold fees inowedzerwa.
Muripo weMold (inofungidzira huwandu hushoma hwezviteshi zvinodiwa pakuumbwa zvichibva pane pepa rekugadzira simbi nzira, 1 chiteshi = 1 seti yezviumbwa)
1. Muchiumbwa, mishonga yakasiyana-siyana yepamusoro inosarudzwa maererano nechinangwa chemushonga: saizi yemuchina wekugadzira, huwandu hwekugadzirisa, zvinodiwa chaizvo, nezvimwe;
2. Zvishandiso (maererano nemutengo wakanyorwa, teerera kana iri rudzi rwesimbi yakakosha uye kana inoda kutengwa kunze kwenyika);
3. Mitoro (hombe sheet simbi yekufambisa mari);
4. Mitero;
5. 15 ~ 20% kutarisira uye kutengesa purofiti mubhadharo;
Mutengo wakazara weakajairwa pepa simbi zvikamu kugadzira kazhinji = mubhadharo wezvinhu + mubhadharo wekugadzirisa + wakamisikidzwa zvikamu zvakajairwa + kushongedza kwepamusoro + purofiti, muripo wekutonga + mutero wemutero.
Kana tichigadzira mabheji madiki pasina kushandisa mold, isu tinowanzo verenga huremu hwemambure echinhu * (1.2 ~ 1.3) = huremu hwakakura, uye tinoverenga mutengo wezvinhu zvichienderana nehuremu hwehuremu * mutengo weyuniti yezvinhu; mutengo wekugadzirisa = (1 ~ 1.5) * mutengo wezvinhu; decoration mutengo we electroplating Kazhinji, ivo vanoverengerwa zvichienderana nehuremu hwemambure ezvikamu. Kkirogiramu imwe chete yezvikamu inoita marii? Ko imwe square metre yekupfapfaidza inoita marii? Semuenzaniso, nickel plating inoverengerwa zvichibva pa8 ~ 10/kg, muripo wezvinhu + muripo wekugadzirisa + wakagadziriswa mwero. Zvikamu + zvekushongedza pamusoro = mutengo, purofiti inogona kazhinji kusarudzwa semutengo * (15% ~ 20%); mutero wemutero = (mutengo + purofiti, muripo wekutonga) * 0.17. Pane chinyorwa pane iyi fungidziro: mari yezvinhu haifanire kusanganisira mutero.
Kana kugadzirwa kwakawanda kunoda kushandiswa kwezviumbwa, quotation inowanzo patsanurwa kuita makotesheni eforoma uye zvikamu zvinyorwa. Kana mold ikashandiswa, mari yekugadzira zvikamu inogona kunge yakadzikira, uye purofiti yakazara inofanirwa kuvimbiswa nehuwandu hwekugadzira. Mutengo wezvigadzirwa mufekitori yedu kazhinji ndiwo mambure emidziyo kubvisa mwero wekushandiswa kwezvinhu. Nekuti pachave nematambudziko nezvinhu zvakasara zvisinga shandiswe panguva yekuvharika kwesheet metal kugadzira. Mamwe acho anogona kushandiswa iye zvino, asi mamwe anogona kungotengeswa sezvimedu.
Mashizha esimbi kugadzira Iyo inodhura chimiro chesimbi zvikamu zvinowanzo kupatsanurwa muzvikamu zvinotevera:
1. Mutengo wezvinhu
Mutengo wezvinhu unoreva mutengo wezvinhu zvinoenderana nezvinodiwa zvekudhirowa = vhoriyamu yezvinhu * density yezvinhu * mutengo weyuniti yezvinhu.
2. Standard zvikamu zvinodhura
Inoreva mutengo wezvikamu zvakajairika zvinodiwa nemifananidzo.
3. Mari yekugadzira
Zvinoreva mari yekugadzirisa inodiwa kune yega yega nzira inodiwa kugadzirisa chigadzirwa. Kuti uwane ruzivo rwekuumbwa kwemaitiro ega ega, ndapota tarisa kune iyo "Mutengo weAccounting Format" uye "Mutengo Wekuumbwa Tafura yeYese Maitiro". Iwo makuru maitiro emutengo wezvikamu zvino akanyorwa kuti atsanangurwe.
1) CNC isina chinhu
Mutengo waro kuumbwa = kuderera kwemidziyo uye amortization + mutengo wevashandi + zvekubatsira zvinhu uye kudzikira kwemidziyo uye amortization:
Equipment depreciation inoverengwa zvichibva pamakore mashanu, uye gore rega rega rinonyorwa semwedzi gumi nemiviri, mazuva makumi maviri nemaviri pamwedzi, uye maawa masere pazuva.
Semuyenzaniso: kwemamiriyoni maviri emayuan emidziyo, kudzikira kwemidziyo paawa = 200*10000/5/12/22/8=189.4 yuan/awa
Mari yebasa:
Imwe neimwe CNC inoda 3 matekiniki kuti ashande. Avhareji yemuhoro wepamwedzi wega wega wega i1,800 yuan. Vanoshanda mazuva makumi maviri nemaviri pamwedzi, maawa masere pazuva, ndiko kuti, mutengo weawa = 1,800*3/22/8=31 yuan/awa. Mutengo wezvinhu zvekubatsira: unoreva Izvo zvekubatsira zvigadzirwa zvekugadzira zvakaita semafuta uye zvinwiwa zvinoputika zvinodiwa pakushandisa kwemidziyo zvinodhura zvingangoita chiuru yuan pamwedzi pachidimbu chega chega. Kubva pamazuva makumi maviri nemaviri pamwedzi uye maawa masere pazuva, mutengo weawa = 1,000/22/8 = 5.68 yuan/awa.
1) Kupeta
Mutengo waro kuumbwa = kuderera kwemidziyo uye amortization + mutengo wevashandi + zvekubatsira zvinhu uye kudzikira kwemidziyo uye amortization:
Equipment depreciation inoverengwa zvichibva pamakore mashanu, uye gore rega rega rinonyorwa semwedzi gumi nemiviri, mazuva makumi maviri nemaviri pamwedzi, uye maawa masere pazuva.
Semuenzaniso: yemidziyo inokosha RMB 500,000, kuderera kwemidziyo paminiti = 50*10000/5/12/22/8/60=0.79 yuan/miniti. Zvinowanzotora masekonzi gumi kusvika kumasekonzi zana kukotamisa imwe bend, saka midziyo inodzikira pachishandiswa chekupeta. =0.13-1.3 yuan/banga. Mari yebasa:
Chidimbu chega chega chemidziyo chinoda nyanzvi imwe chete kuti ishande. Avhareji yemuhoro wepamwedzi wega wega wega i1,800 yuan. Anoshanda mazuva makumi maviri nemaviri pamwedzi, maawa masere pazuva, ndiko kuti, mutengo paminiti i1,800/22/8/60=0.17 yuan/miniti, uye avhareji mutengo paminiti i1,800 yuan/mwedzi. Inogona kugadzira 1-2 mabhendi, saka: mutengo webasa pa bend = 0.08-0.17 yuan/banga mutengo wezvinhu zvekubatsira:
Mutengo wepamwedzi wezvinhu zvekubatsira pamushini wega wega wekupeta i600 yuan. Kubva pamazuva makumi maviri nemaviri pamwedzi uye maawa masere pazuva, mutengo weawa = 600/22/8/60=0.06 yuan/banga
1) Kurapa kwepamusoro
Mari yekupfapfaidza yekunze inoumbwa nemutengo wekutenga (senge electroplating, oxidation):
Mari yekupfapfaidza = muripo wehupfu + muripo webasa + muripo wekubatsira zvinhu + kudzikira kwemidziyo
Muripo wehupfu: Iyo nzira yekuverenga inowanzoenderana nesquare metres. Mutengo wekirogiramu yega yega yehupfu inotangira pa25-60 yuan (inonyanya kuenderana nezvinodiwa nevatengi). Yese kilogiramu yehupfu inogona kupfapfaidza 4-5 square metres. Muripo wehupfu = 6-15 yuan/square mita
Mutengo wevashandi: Kune vanhu gumi nevashanu mumutsara wekupfapfaidza, munhu wega wega anobhadhariswa 1,200 yuan / mwedzi, mazuva makumi maviri nemaviri pamwedzi, maawa masere pazuva, uye anogona kupfapfaidza 30 square metres paawa. Mari yebasa=15*1200/22/8/30=3.4 yuan/skweya mita
Mari yekubatsira zvinhu: inonyanya kureva mutengo weiyo pre-yakagadziriswa mvura uye mafuta anoshandiswa muchoto chekurapa. I50,000 yuan pamwedzi. Inobva pamazuva makumi maviri nemaviri pamwedzi, maawa masere pazuva, uye kumwaya makumi matatu emamita paawa.
Mari yekubatsira zvinhu = 9.47 yuan/square mita
Equipment depreciation: Mari mumutsara wekupfapfaidza i1 miriyoni, uye kudzikira kunobva pamakore mashanu. NdiDecember gore rega rega, mazuva makumi maviri nemaviri pamwedzi, maawa masere pazuva, uye kumwaya 30 square metres paawa. Equipment depreciation cost = 100*10000/5/12/22/8/30 = 3.16 yuan/square mita. Mari yese yekupfapfaidza = 22-32 yuan/square mita. Kana kupfapfaidza chikamu chekudzivirira kuchidikanwa, mutengo unozokwira.
4.Packaging fee
Zvichienderana nechigadzirwa, zvinodiwa zvekurongedza zvakasiyana uye mutengo wakasiyana, kazhinji 20-30 yuan/cubic mita.
5. Mari yekufambisa kwekufambisa
Mari yekutumira inoverengerwa muchigadzirwa.
6. Mari yekutarisira
Mari yekutarisira ine zvikamu zviviri: rendi yefekitari, mvura nemagetsi uye mari yekushandisa. Rendi yefekitari, mvura nemagetsi:
Mari yekubhadhara fekitori yemwedzi nemwedzi yemvura nemagetsi i150,000 yuan, uye mutengo wepamwedzi unobuda unoverengerwa semamiriyoni mana. Huwandu hwerendi yefekitari yemvura nemagetsi kune kukosha kwekubuda =15/400=3.75%. Mari inodiwa:
Nekuda kwekusawirirana pakati pezvinogamuchirwa uye kubhadharwa kutenderera (tinotenga zvinhu mumari uye vatengi vanogadzirisa mwedzi nemwedzi mukati memazuva makumi matanhatu), isu tinofanirwa kubata mari kweinenge mwedzi mitatu, uye mubereko webhangi ndeye 1.25-1.5%.
Naizvozvo: mari yekutonga inofanirwa kuverengera nezve 5% yemutengo wakazara wekutengesa.
7. Profit
Tichifunga nezve budiriro yenguva refu yekambani uye zvirinani sevhisi yevatengi, yedu purofiti poindi i10% -15%.
Nguva yekutumira: Nov-06-2023
