The fixed cost of casting sharing is actually a part of the marginal profit of castings. The cost of refurbishment is mainly affected by the quality requirements of the casting and the primary pass rate of the casting. The difference in shell manufacturing cost is calculated based on the pouring weight. The labor cost, fuel and power, auxiliary materials, etc. Standard costs can be estimated based on the statistical analysis of historical data.6%, and the impact on the total cost of 304 stainless steel castings is about 17%; when the process yield rate is 60%, the cost of the front section of the casting is 10 yuan / kg, which is 3.8%, fuel and power account for 23.bronzecast. What we should pay attention to is the impact on the cost of castings.4 times that of the back layer. In other words, the shell cost per kilogram of castings increased by one surface layer increased by 45.7 yuan, and the cost per kg of casting weight increases by 1. The casting structure is related to the group □□□ scheme, which may vary from 30% to 60%, generally between 40-50%. For a specific casting, the process yield rate is equal to the percentage of the total weight of the casting on the same tree. (3) Renovation: The casting process is a special process, and there are many factors that affect the quality of castings. Cost per piece of castings No matter the size of the castings, they must be processed one by one according to the specified technological process. Generally, after casting, the process of shell breaking, cutting, grinding, and shot blasting is sufficient.1 + 6 + 1.. Management cost allocation Enterprise management fee is an integral part of product factory sales cost, which can be allocated to specific castings by weight. Although carbon steel parts do not need pickling and stabilization, considering that it is necessary to buckle the box after pouring, and it is difficult to clean the sand after the box is buckled, the finished product needs rust prevention, etc. The cost of the precision casting process is composed of four stages: wax mold manufacturing, shell making, melting pouring and post-processing.21 × (number of surface layers-1) + 0. The repair cost can be adjusted by multiplying the average cost of post-processing by an appropriate quality grade factor.7 yuan, which increases the process cost by 37. The main factors affecting the cost difference of precision castings are strictly speaking, the manufacturing costs of different castings in each process are not exactly the same, but some links are very small and can be calculated on an average level.
The difficulty of shaping depends on the casting structure, the degree of deformation, and the customer’s requirements for size, shape and position tolerance. Direct manufacturing costs can be divided into direct materials, direct labor, fuel and power, and manufacturing costs. It is very important for the supply and demand sides to determine a reasonable quality acceptance standard based on the characteristics of castings and possible surface defects before taking orders. 3. The purpose of pre-evaluation is quotation, and the purpose of ex-post T coupler plug evaluation is profit and loss analysis. The quality level coefficient is mainly determined according to the customer’s requirements for dimensional accuracy and surface quality, and the value range can be 0.8-1. Factor, the cost difference can be distinguished. The direct material cost depends on the type of alloy and the cost of ingredients, and is a relatively transparent cost item in society. Therefore, the focus of this article is on process costs. The cost allocation should be as close as possible to the actual situation.1 + management fee per kg of casting) × casting weight + process cost per kg × (casting weight × 0. It is the percentage of the actual casting weight to the casting weight.4%, and the process cost per kg of castings increased by 3.net/product/pneumatic-components-series/pneumatic-components-series-55. The cost of adding one back layer per kilogram of casting increases by 0. Substitute the statistically calculated data into the formula to obtain the casting manufacturing cost = batching cost × 1. For auxiliary production costs. Cost accounting model of precision castings Average product sales cost per kg of castings = manufacturing cost + management fee casting manufacturing cost = direct material fee + process cost process cost = front-end cost + back-end cost direct material fee = batching cost × loss compensation factor front-end cost per kg of casting = pouring Average cost per kg of molten steel in the front section + shell manufacturing cost difference Process production rate shell manufacturing cost difference = secondary surface layer cost × (surface layer number -1) + back layer cost × (back layer number-2) rear stage cost = per kg The average cost of casting post-processing × quality grade factor The raw material loss compensation factor is used to compensate the loss caused by the melting, cutting, and grinding processes, which is about 1.9 yuan, of which material costs account for 67. four.56 yuan, and the cost per kilogram of casting weight increases by 0.3 yuan / kg. A factory with a relatively simple and stable product structure requires a relatively low management fee. The impact on the total cost of 304 castings was only about 1.3 yuan lower than the average level, making the process
The cost is reduced by 18. The relationship between the front-end cost and the process yield rate is the front-end cost per kg of casting = the front-end cost per kg of casting weight.25 × (number of back layers-2) Rate + 4. The cost of pickling and stabilization of stainless steel castings is about 0. From 0. (1) Sand cleaning: some castings with narrow grooves or elongated holes are difficult to remove sand, which requires drilling, acid biting, sand blasting or alkali explosion to clean up. The production rate of the process is difficult to increase. Incorporate depreciation, house rent, financial expenses, etc.3%.25 × (back layer number-2) process yield rate + 4. All costs are known during the post-assessment, and the costs can be collected according to specific products. It is expressed by the formula as the casting factory sales cost = (cost of ingredients in kg × 1. If the customer has higher requirements for surface quality, the cost of refurbishment will be higher. Therefore, a more reasonable method is to calculate the cost of the wax mold manufacturing, shell making, and melting casting process (referred to as the front-end cost in this article) according to the weight of the molten steel (referred to as the pouring weight in this article), and post-processing and auxiliary production costs (called in this article) It is the cost of the latter stage). Moreover, the second surface layer consumes more materials than the first. The customer requires that when adding heat treatment, surface treatment, mechanical processing and other work content in addition to the casting blank, the cost should be separately calculated and included in the total price, which is not within the scope of this article. Evaluation of the price of castings After the cost of the casting is clear, the evaluation of the price of the casting is easy. The post-processing cost difference mainly comes from the three aspects of sand cleaning, correcting deformation and repairing. We calculated the process cost based on the average kilogram cost and the unit cost by a 9 to 1 weighted average to calculate the unit cost of the casting. We collect the costs of inspection and equipment maintenance for these four processes. The process output rate per kg of casting is inversely proportional to the process yield rate. consumed in the manufacturing process are counted as process costs to distinguish them from the concept of manufacturing costs in accounting. In the four production processes, the costs incurred in the three stages of wax mold manufacturing, shell making, and smelting and pouring are closely related to the process yield rate. This direct material and process cost constitute the direct cost of the casting, and this cost is also the variable cost of the casting. The lower the process yield rate, the more the front-end cost per unit weight of the casting High, and the lower the process yield rate, the more significant the impact.1) + supplementary process cost is substituted into the calculation The data is: the cost of casting factory sales = (cost of kg of ingredients × 1. The management fee of a medium-sized hardware casting factory is about 5 yuan per kilogram of castings. The cost of plastic surgery should be accounted for separately. The management fee is related to the scale of the enterprise and the product structure. The determination of the floating coefficient is usually based on comparison with typical castings, and may even be based on feelings. In the shell material cost of 4 yuan / kg, the consumption of zircon sand and zirconium powder accounts for about 63%, accounting for 42.7% of the entire shell manufacturing cost, and the cost of silica sol accounts for about 12.9%, and wages account for 13.45 × quality grade factor) × (casting weight × 0. The pre-evaluation during the quotation can first determine a desired breakeven production or average production, and then calculate the management fee per kilogram of castings based on this production. The cost difference should be considered when the price is approved. (2) Shaping: Castings that are easily deformed need to correct their deformation. The main factors that lead to the cost difference in the casting process are as follows: 1.45 × quality grade coefficient + 5 According to the above method, calculate the yield rate of different processes and different systems Shell process cost and factory cost of 304 stainless steel conventional castings per kg (yuan / kg) 2. Different customers or different uses of castings have different requirements for surface quality.5%, which is equivalent to a total cost reduction of about 7% for 304 stainless steel castings; the derivative of the cost of the first stage of the casting to the process yield rate can be obtained: the degree of impact of the process yield rate on the cost of the first stage of the casting per kilogram The square of the rate is inversely proportional, when the process yield rate is 45%, the front-end cost per kg of castings is increased by 0.21 yuan.25 yuan. The cost of making shells per kilogram of castings is about 5. The former needs to be considered in the pricing and the latter depends on the internal quality control. Casting price evaluation is divided into pre-assessment and post-assessment.012) + additional process cost Supplementary process cost refers to sand cleaning (such as drilling sand, acid biting, sand blasting, alkali explosion, etc. The pricing of castings can often only be determined based on the average price per kg multiplied by the corresponding floating coefficient.html”>T coupler plug cost such as management expenses is the fixed cost of the enterprise. two. One. An enterprise with a large variety and high technical content will have a relatively high management fee.1%.4%. Such castings require separate estimates of sand removal costs. Although zircon sand and zirconium powder are only used for surface shell making, they are the main items in the cost of shell making due to their high price. The period
Tags: T coupler plug
shang