Mokhoa oa ho lekanya litšenyehelo tsa ho sebetsa ka tšepe

Theko ea lichelete ealikarolo tsa tšepee fapane ebile e itšetlehile ka litšoantšo tse khethehileng. Ha se molao o ke keng oa fetoha. U hloka ho utloisisa mekhoa e fapaneng ea ho sebetsana le likarolo tsa tšepe. Ka kakaretso, theko ea sehlahisoa = tefiso ea thepa + tefiso ea ho sebetsa + (litefiso tsa phekolo ea sefahleho) + makhetho a sa tšoaneng + phaello. Haeba lesela la tšepe le hloka hlobo, litefiso tsa hlobo li tla eketsoa.

Tefiso ea hlobo (lekanya palo e fokolang ea liteishene tse hlokahalang bakeng sa ho bopa ho ipapisitsoe le mokhoa oa ho etsa litšepe, seteishene se le seng = sete e le 'ngoe ea hlobo)

1. Ka hlobo, mekhoa e fapaneng ea phekolo ea holim'a lintho tse bonahalang e khethoa ho ea ka morero oa hlobo: boholo ba mochine oa ho sebetsa, bongata ba ho sebetsa, litlhoko tse nepahetseng, joalo-joalo;

2. Lisebelisoa (ho ea ka theko e thathamisitsoeng, ela hloko hore na ke mofuta o khethehileng oa tšepe le hore na o hloka ho romelloa);

3. Thepa (litšenyehelo tse kholo tsa lipalangoang tsa tšepe);

4. Makhetho;

5. 15 ~ 20% tefo ea taolo le phaello ea thekiso;

sdf (1)

Kakaretso ea theko e tloaelehileng ea likarolo tsa tšepe ea tšepe ka kakaretso = tefiso ea thepa + tefiso ea ho sebetsa + likarolo tse tsitsitseng tse tloaelehileng + mokhabiso oa holim'a metsi + phaello, tefiso ea tsamaiso + sekhahla sa lekhetho.

Ha re sebetsana le lihlopha tse nyenyane ntle le ho sebelisa hlobo, ka kakaretso re bala boima ba letlooa la thepa * (1.2 ~ 1.3) = boima bo feteletseng, 'me re bala litšenyehelo tsa thepa ho latela boima bo feteletseng * theko ea yuniti ea thepa; litšenyehelo tsa ho sebetsa = (1 ~ 1.5) * litšenyehelo tsa thepa; mokhabiso litšenyehelo electroplating Ka kakaretso, li baloa ho latela boima ba letlooa la likarolo. K'hilograma e le 'ngoe ea likarolo e bitsa bokae? Sekweremithara se le seng sa ho fafatsa se bitsa bokae? Ka mohlala, plating ea nickel e baloa ho latela 8 ~ 10 / kg, tefiso ea thepa + tefiso ea ho sebetsa + maemo a tsitsitseng. Likarolo + mokhabiso oa bokaholimo = litšenyehelo, phaello ka kakaretso e ka khethoa e le litšenyehelo * (15% ~ 20%); sekhahla sa lekhetho = (litšenyehelo + phaello, tefiso ea tsamaiso) * 0.17. Ho na le molaetsa khakanyong ena: tefiso ea thepa ha ea lokela ho kenyelletsa lekhetho.

Ha tlhahiso ea bongata e hloka tšebeliso ea liforomo, mantsoe a qotsitsoeng ka kakaretso a arotsoe ka mantsoe a qotsitsoeng a hlobo le mantsoe a likarolo. Haeba hlobo e sebelisoa, litšenyehelo tsa ho lokisa likarolo li ka ba tlase, 'me phaello eohle e tlameha ho tiisetsoa ke bophahamo ba tlhahiso. Litsenyehelo tsa lisebelisoa tse tala fekthering ea rona hangata ke thepa ea marang-rang ho tlosa sekhahla sa tšebeliso ea thepa. Hobane ho tla ba le mathata ka thepa e setseng e ke keng ea sebelisoa nakong ea ho koala sekheo satlhahiso ea tšepe. Tse ling tsa tsona li ka sebelisoa hona joale, empa tse ling li ka rekisoa feela e le likhechana.

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Ho etsoa ha tšepe ea maqephe Sebopeho sa litšenyehelo tsa likarolo tsa tšepe hangata se arotsoe ka likarolo tse latelang:

1. Litšenyehelo tsa thepa

Theko ea thepa e bua ka litšenyehelo tsa thepa ea marang-rang ho latela litlhoko tsa ho taka = bophahamo ba thepa * boima ba thepa * theko ea thepa.

2. Litšenyehelo tsa likarolo tse tloaelehileng

E bua ka litšenyehelo tsa likarolo tse tloaelehileng tse hlokoang ke litšoantšo.

3. Litefiso tsa ho sebetsa

E bolela litšenyehelo tse hlokahalang bakeng sa ts'ebetso e 'ngoe le e' ngoe e hlokahalang ho sebetsa sehlahisoa. Bakeng sa lintlha tse mabapi le sebopeho sa ts'ebetso e 'ngoe le e' ngoe, ka kopo sheba "Cost Accounting Format" le "Cost Composition Table of each process". Likarolo tse kholo tsa litšenyehelo tsa ts'ebetso li se li thathamisitsoe bakeng sa tlhaloso.

1) CNC e se nang letho

Sebopeho sa eona sa litšenyehelo = ho theoha ha thepa le ho fokotsa chelete + litšenyehelo tsa basebetsi + lisebelisoa tse thusang le ho theoha ha thepa le ho fokotsa chelete:

Ho theoha ha thepa ho baloa ho latela lilemo tse 5, 'me selemo se seng le se seng se tlalehiloe e le likhoeli tse 12, matsatsi a 22 ka khoeli le lihora tse 8 ka letsatsi.

Mohlala: bakeng sa li-yuan tse limilione tse 2 tsa lisebelisoa, ho theoha ha thepa ka hora = 200 * 10000/5/12/22/8=189.4 yuan/hora

sdf (3)

Litsenyehelo tsa mosebetsi:

CNC ka 'ngoe e hloka litsebi tse 3 ho sebetsa. Moputso o tloaelehileng oa khoeli le khoeli oa setsebi ka seng ke li-yuan tse 1,800. Ba sebetsa matsatsi a 22 ka khoeli, lihora tse 8 ka letsatsi, ke hore, litšenyehelo tsa hora = 1,800*3/22/8=31 yuan/hora. Theko ea lisebelisoa tse thusang: e bua ka Thepa e thusang ea tlhahiso joalo ka mafura le maro a sa tsitsang a hlokahalang bakeng sa ts'ebetso ea lisebelisoa li bitsa li-yuan tse ka bang 1,000 ka khoeli bakeng sa sesebelisoa ka seng. Ho ipapisitsoe le matsatsi a 22 ka khoeli le lihora tse 8 ka letsatsi, litšenyehelo tsa hora = 1,000/22/8 = 5.68 yuan/hora.

1) Ho khumama

Sebopeho sa eona sa litšenyehelo = ho theoha ha thepa le ho fokotsa chelete + litšenyehelo tsa basebetsi + lisebelisoa tse thusang le ho theoha ha thepa le ho fokotsa chelete:

Ho theoha ha thepa ho baloa ho latela lilemo tse 5, 'me selemo se seng le se seng se tlalehiloe e le likhoeli tse 12, matsatsi a 22 ka khoeli le lihora tse 8 ka letsatsi.

Ka mohlala: bakeng sa thepa ea boleng ba RMB 500,000, ho theoha ha thepa ka motsotso = 50 * 10000/5/12/22/8/60=0.79 yuan/ motsotso. Hangata ho nka metsotsoana e 10 ho isa ho metsotsoana e 100 ho koba sekoti se le seng, kahoo thepa e fokotseha ka sesebelisoa ka seng. =0.13-1.3 yuan/thipa. Litsenyehelo tsa mosebetsi:

Sesebelisoa se seng le se seng se hloka setsebi se le seng hore se sebetse. Moputso o tloaelehileng oa khoeli le khoeli oa setsebi ka seng ke li-yuan tse 1,800. O sebetsa matsatsi a 22 ka khoeli, lihora tse 8 ka letsatsi, ke hore, litšenyehelo ka motsotso ke 1,800/22/8/60=0.17 yuan/ motsotso, ’me chelete e tloaelehileng ka motsotso ke 1,800 yuan/ khoeli. E ka etsa hore 1-2 bends, kahoo: litšenyehelo tsa basebetsi ka kobeha = 0.08-0.17 yuan/thipa theko ea thepa e thusang:

Litsenyehelo tsa khoeli le khoeli tsa lisebelisoa tse thusang bakeng sa mochini o mong le o mong o kobehang ke li-yuan tse 600. Ho ipapisitsoe le matsatsi a 22 ka khoeli le lihora tse 8 ka letsatsi, litšenyehelo tsa hora = 600/22/8/60=0.06 yuan/thipa

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1) Phekolo ea holim'a metsi

Litšenyehelo tsa ho fafatsa tse tsoang kantle li entsoe ka theko ea theko (joalo ka electroplating, oxidation):

Tefiso ea ho fafatsa = tefiso ea thepa ea phofo + tefiso ea basebetsi + tefiso ea thepa e thusang + ho theoha ha thepa

Tefiso ea thepa ea phofo: Mokhoa oa ho bala hangata o ipapisitse le lisekoere metres. Theko ea kilogram e 'ngoe le e' ngoe ea phofo e tloha ho 25-60 yuan (haholo-holo e amanang le litlhoko tsa bareki). K'hilograma e 'ngoe ea phofo ka kakaretso e ka fafatsa lisekoere-mithara tse 4-5. Tefiso ea thepa ea phofo = 6-15 yuan / square meter

Litšenyehelo tsa mosebetsi: Ho na le batho ba 15 moleng oa ho fafatsa, motho ka mong o lefisoa li-yuan tse 1,200 ka khoeli, matsatsi a 22 ka khoeli, lihora tse 8 ka letsatsi, 'me a ka fafatsa lisekoere-mithara tse 30 ka hora. Litšenyehelo tsa basebetsi=15*1200/22/8/30=3.4 yuan/square meter

Tefiso ea thepa e thusang: haholo-holo e bua ka litšenyehelo tsa mokelikeli oa pele ho phekolo le mafura a sebelisoang ka ontong ea ho phekola. Ke li-yuan tse 50,000 ka khoeli. E ipapisitse le matsatsi a 22 ka khoeli, lihora tse 8 ka letsatsi, le ho fafatsa lisekoere-mithara tse 30 ka hora.

Tefiso ea thepa e thusang = 9.47 yuan / square meter

Ho theoha ha thepa: Matsete a matsete mocheng oa ho fafatsa ke limilione tse 1, 'me ho theoha ho ipapisitse le lilemo tse 5. Ke December selemo se seng le se seng, matsatsi a 22 ka khoeli, lihora tse 8 ka letsatsi, 'me o fafatsa lisekoere-mithara tse 30 ka hora. Litšenyehelo tsa ho theoha ha thepa = 100 * 10000/5/12/22/8/30 = 3.16 yuan/square meter. Kakaretso ea litšenyehelo tsa ho fafatsa = 22-32 yuan/square meter. Haeba ho fafatsa ka mokhoa o itseng oa tšireletso ho hlokahala, litšenyehelo li tla ba holimo.

sdf (5)

4.Chelete ea ho paka

Ho itšetlehile ka sehlahisoa, litlhoko tsa ho paka li fapane 'me theko e fapane, hangata 20-30 yuan / cubic meter.

5. Litefiso tsa tsamaiso ea lipalangoang

Litšenyehelo tsa ho romella li baloa ho latela sehlahisoa.

6. Litšenyehelo tsa tsamaiso

Litšenyehelo tsa tsamaiso li na le likarolo tse peli: rente ea fektheri, metsi le motlakase le litšenyehelo tsa lichelete. Rente ea feme, metsi le motlakase:

Rente ea khoeli le khoeli ea feme ea metsi le motlakase ke li-yuan tse 150,000, 'me boleng ba khoeli le khoeli bo baloa e le limilione tse 4. Karolo ea rente ea feme bakeng sa metsi le motlakase ho boleng ba tlhahiso ke =15/400=3.75%. Litšenyehelo tsa lichelete:

Ka lebaka la ho se lumellane pakeng tsa lipotoloho tse amohelehang le tse lefshoang (re reka thepa ka chelete le bareki ba etsa lichelete tsa khoeli le khoeli nakong ea matsatsi a 60), re hloka ho boloka chelete bonyane likhoeli tse 3, 'me sekhahla sa tsoala sa banka ke 1.25-1.5%.

Ka hona: litšenyehelo tsa tsamaiso li lokela ho ikarabella bakeng sa hoo e ka bang 5% ea theko eohle ea thekiso.

7. Phaello

Ha re nahana ka nts'etsopele ea nako e telele ea k'hamphani le tšebeletso e ntle ea bareki, ntlha ea rona ea phaello ke 10% -15%.


Nako ea poso: Nov-06-2023