Ubalo lweendleko zeishidi lentsimbiiyaguquguquka kwaye ixhomekeke kwimizobo ethile. Ayingomthetho ongenakuguqulwa. Kufuneka uqonde iindlela ezahlukeneyo zokusetyenzwa kwamacandelo esinyithi. Ngokuqhelekileyo, ixabiso lemveliso = umrhumo wezinto eziphathekayo + umrhumo wokucubungula + (iimali zonyango lobuso) + iirhafu ezahlukeneyo + inzuzo. Ukuba i-sheet metal idinga iimbumba, iintlawulo zokubumba ziya kongezwa.
Umrhumo wokubumba (qikelela inani elincinci lezikhululo ezifunekayo zokubumba ngokusekelwe kwindlela yokuvelisa isinyithi, isikhululo esi-1 = isethi e-1 yokubumba)
1. Kwi-mold, unyango oluhlukeneyo lwezinto eziphathekayo lukhethwa ngokwenjongo ye-mold: ubungakanani bomatshini wokucubungula, ubuninzi bokucubungula, iimfuno ezichanekileyo, njl.;
2. Izinto eziphathekayo (ngokwexabiso elibhaliweyo, qaphela ukuba ngaba luhlobo olukhethekileyo lwensimbi kunye nokuba lufuna ukuthengiswa ngaphandle);
3. Umthwalo (iindleko ezinkulu zokuthutha isinyithi);
4. Iirhafu;
5. 15 ~ 20% imali yokulawula kunye nenzuzo yokuthengisa;
Ixabiso lilonke lokusetyenzwa kwamacandelo entsimbi eqhelekileyo ngokuqhelekileyo = umrhumo wezinto eziphathekayo + umrhumo wokulungisa + iinxalenye ezimiselweyo ezisemgangathweni + umhombiso womphezulu + inzuzo, umrhumo wolawulo + izinga lerhafu.
Xa sicubungula iibhetshi ezincinci ngaphandle kokusebenzisa iimbumba, ngokuqhelekileyo sibala ubunzima obunetha bezinto * (1.2 ~ 1.3) = ubunzima obunzima, kwaye ubale iindleko zezinto eziphathekayo ngokusekelwe kubunzima obunzima * ixabiso leyunithi yezinto; iindleko zokusebenza = (1 ~ 1.5) * iindleko zezinto; iindleko zokuhombisa i-electroplating Ngokubanzi, zibalwa ngokusekelwe kubunzima obunetha bamacandelo. Ixabisa malini ikhilogram enye yamalungu? Ixabisa malini isikwere mitha esinye sokutshiza? Ngokomzekelo, i-nickel plating ibalwa ngokusekelwe kwi-8 ~ 10 / kg, umrhumo wezinto eziphathekayo + umrhumo wokucubungula + umgangatho omiselweyo. Amacandelo + umhlobiso womphezulu = iindleko, inzuzo ingakhethwa ngokubanzi njengeendleko * (15% ~ 20%); izinga lerhafu = (iindleko + inzuzo, umrhumo wolawulo) * 0.17. Kukho inqaku kolu qikelelo: umrhumo wezinto eziphathekayo akufanele ubandakanye irhafu.
Xa imveliso yobuninzi ifuna ukusetyenziswa kwesikhunta, isicatshulwa ngokubanzi sahlulahlulwe ngokweecatshulwa zokungunda kunye neengcaphuno zeenxalenye. Ukuba ukungunda kusetyenzisiwe, iindleko zokusetyenzwa kwamalungu zinokuba ngaphantsi, kwaye inzuzo iyonke kufuneka iqinisekiswe ngumthamo wemveliso. Iindleko zemathiriyeli ekrwada kumzi-mveliso wethu ngokuqhelekileyo ziyimathiriyeli enetha thabatha izinga lokusetyenziswa kwezinto. Ngenxa yokuba kuya kubakho iingxaki ngezinto ezishiyekileyo ezingenakusetyenziswa ngexesha lenkqubo yokuvalaukwenziwa kwentsimbi. Ezinye zazo zingasetyenziswa ngoku, kodwa ezinye zinokuthengiswa kuphela njengenkunkuma.
Ukwenziwa kwesinyithi seshiti Ulwakhiwo lweendleko zezahlulo zetsimbi ngokubanzi lwahlulwe ngokwala macandelo alandelayo:
1. Iindleko zezinto eziphathekayo
Ixabiso lezinto eziphathekayo libhekiselele kwixabiso le-net material ngokweemfuno zomzobo = umthamo wezinto eziphathekayo * ubuninzi bezinto eziphathekayo * ixabiso leyunithi yezinto.
2. Iindleko ezisemgangathweni
Kubhekiselele kwiindleko zamalungu asemgangathweni afunwa yimizobo.
3. Iintlawulo zokusebenza
Ibhekisa kwiindleko zokulungisa ezifunekayo kwinkqubo nganye efunekayo ukusetyenzwa kwemveliso. Ukufumana iinkcukacha malunga nokwakhiwa kwenkqubo nganye, nceda ubhekisele kwi-"Cost Accounting Format" kunye ne "Cost Composition Table of the Process nganye". Amacandelo eendleko zenkqubo ephambili ngoku adweliswe ukuze achazwe.
1) CNC ukuvala
Ukwakhiwa kweendleko zayo = ukuhla kwexabiso lezixhobo kunye nokunciphisa i-amortization + iindleko zabasebenzi + izixhobo ezincedisayo kunye nokuhla kwexabiso kunye nokunciphisa imali:
Ukuhla kwexabiso lezixhobo kubalwa ngokusekelwe kwiminyaka emi-5, kwaye unyaka ngamnye urekhodwa njengeenyanga ezili-12, iintsuku ezingama-22 ngenyanga, kunye neeyure ezisi-8 ngosuku.
Umzekelo: kwi-2 yezigidi zeeyuan zezixhobo, ukuhla kwezixhobo ngeyure = 200*10000/5/12/22/8=189.4 yuan/yure
Iindleko zomsebenzi:
I-CNC nganye ifuna amagcisa ama-3 ukuba asebenze. Umyinge womvuzo wenyanga wegcisa ngalinye li-1,800 yuan. Basebenza iintsuku ezingama-22 ngenyanga, iiyure ezisi-8 ngosuku, oko kukuthi, iindleko zeyure = 1,800*3/22/8=31 yuan/yure. Iindleko zezinto ezincedisayo: zibhekiselele kwizinto ezincedisayo zemveliso ezifana nezithambiso kunye nolwelo oluguquguqukayo olufunekayo ekusebenzeni kwesixhobo xabisa malunga ne-yuan eyi-1,000 ngenyanga ngeqhekeza ngalinye lesixhobo. Ngokusekelwe kwiintsuku ezingama-22 ngenyanga kunye neeyure ezisi-8 ngosuku, iindleko zeyure = 1,000/22/8 = 5.68 yuan/yure.
1) Ukugoba
Ukwakhiwa kweendleko zayo = ukuhla kwexabiso lezixhobo kunye nokunciphisa i-amortization + iindleko zabasebenzi + izixhobo ezincedisayo kunye nokuhla kwexabiso kunye nokunciphisa imali:
Ukuhla kwexabiso lezixhobo kubalwa ngokusekelwe kwiminyaka emi-5, kwaye unyaka ngamnye urekhodwa njengeenyanga ezili-12, iintsuku ezingama-22 ngenyanga, kunye neeyure ezisi-8 ngosuku.
Umzekelo: kwizixhobo ezixabisa i-RMB 500,000, ukuhla kwexabiso lezixhobo ngomzuzu = 50*10000/5/12/22/8/60=0.79 yuan/umzuzu. Ngokuqhelekileyo kuthatha imizuzwana eli-10 ukuya kwi-100 imizuzwana ukugoba enye igobe, ngoko ke isixhobo sihla ngesixhobo sokugoba. =0.13-1.3 yuan/imela. Iindleko zomsebenzi:
Isixhobo ngasinye sidinga igcisa elinye ukuze lisebenze. Umyinge womvuzo wenyanga wegcisa ngalinye li-1,800 yuan. Usebenza iintsuku ezingama-22 ngenyanga, iiyure ezisi-8 ngosuku, oko kukuthi, iindleko ngomzuzu yi-1,800/22/8/60=0.17 yuan/ngomzuzu, kwaye ixabiso eliqhelekileyo ngomzuzu li-1,800 yuan/ngenyanga. Inokwenza i-1-2 igobe, ngoko: iindleko zabasebenzi ngokugoba = 0.08-0.17 yuan / imela ixabiso lezinto ezincedisayo:
Iindleko zenyanga zezinto ezincedisayo kumatshini ngamnye wokugoba yi-600 yuan. Ngokusekwe kwiintsuku ezingama-22 ngenyanga kunye neeyure ezisi-8 ngosuku, iindleko zeyure = 600/22/8/60=0.06 yuan/imela
1) Unyango oluphezulu
Iindleko zokutshiza zangaphandle zenziwe ngexabiso lokuthenga (njenge-electroplating, oxidation):
Umrhumo wokutshiza = umrhumo wezinto zomgubo + umrhumo wabasebenzi + umrhumo wezinto ezincedisayo + ukuhla kwexabiso lezixhobo
Umrhumo wezinto zomgubo: Indlela yokubala ngokuqhelekileyo isekelwe kwiimitha ezisisikwere. Ixabiso lekhilogram nganye ye powder isuka kwi-25-60 yuan (ikakhulukazi ehambelana neemfuno zabathengi). Ikhilogram nganye yomgubo inokutshiza ngokubanzi i-4-5 square metres. Imali yempahla yomgubo = 6-15 yuan / imitha yesikwere
Iindleko zabasebenzi: Kukho abantu abayi-15 kumgca wokutshiza, umntu ngamnye uhlawuliswa i-yuan eyi-1,200 / ngenyanga, iintsuku ezingama-22 ngenyanga, iiyure ezi-8 ngosuku, kwaye unokutshiza i-30 square metres ngeyure. Iindleko zabasebenzi=15*1200/22/8/30=3.4 yuan/square meter
Umrhumo wezinto ezincedisayo: ikakhulu ubhekiselele kwiindleko zolwelo lonyango lwangaphambili kunye namafutha asetyenziswa kwi-oveni yokunyanga. Ngama-50,000 yuan ngenyanga. Isekelwe kwiintsuku ezingama-22 ngenyanga, iiyure ezisi-8 ngosuku, kunye nokutshiza iimitha ezingama-30 ngeyure.
Umrhumo wezinto ezincedisayo = 9.47 yuan / imitha yesikwere
Ukuhla kwexabiso lezixhobo: Utyalo-mali kumgca wokutshiza yi-1 yezigidi, kwaye ukuhla kwexabiso kusekelwe kwiminyaka emi-5. KungoDisemba minyaka le, iintsuku ezingama-22 ngenyanga, iiyure ezisi-8 ngosuku, kwaye kutshizwe ama-30 square metres ngeyure. Ixabiso lokuhla kwezixhobo = 100 * 10000/5/12/22/8/30 = 3.16 yuan / imitha yesikwere. Iindleko zokutshiza zizonke = 22-32 yuan / imitha yesikwere. Ukuba ukutshiza ngokuyinxenye kuyafuneka, iindleko ziya kuba phezulu.
4.Imali yokupakisha
Ngokuxhomekeke kwimveliso, iimfuno zokupakisha zihluke kwaye ixabiso lihlukile, ngokubanzi i-20-30 yuan / cubic meter.
5. Iintlawulo zolawulo lwezothutho
Iindleko zokuthumela zibalwa kwimveliso.
6. Iindleko zolawulo
Iindleko zolawulo zineenxalenye ezimbini: irenti yefektri, amanzi nombane kunye neendleko zemali. Irenti yefektri, amanzi nombane:
Irenti yenyanga yefektri yamanzi kunye nombane yi-yuan eyi-150,000, kwaye ixabiso lemveliso yenyanga libalwa njengezigidi ezi-4. Umlinganiselo werenti yefektri yamanzi nombane ukuya kwixabiso lemveliso =15/400=3.75%. Iindleko zemali:
Ngenxa yokungahambelani phakathi kwemijikelo efunyenweyo kwaye ihlawulwe (sithenga izinto ngemali eziinkozo kunye nabathengi benza intlawulo yenyanga phakathi kweentsuku ezingama-60), kufuneka sibambe iimali okungenani iinyanga ezi-3, kwaye izinga lenzala yebhanki yi-1.25-1.5%.
Ngoko ke: iindleko zolawulo kufuneka ziphendule malunga ne-5% yexabiso elipheleleyo lokuthengisa.
7. Inzuzo
Ukuqwalasela uphuhliso lwexesha elide lwenkampani kunye nenkonzo engcono yabathengi, indawo yethu yenzuzo yi-10% -15%.
Ixesha lokuposa: Nov-06-2023
