Shanghai Daoqin Plastics Co., Ltd.

         solid cost:

         solid cost is need factory 开门运转, production and need cost, cost is mono 位, to: mono machine /元/天, small rear 面保留三位数(人民币: 厘).

         solid cost 测算仅 suitable for pure blow molding enterprise mono 位.

        如 enterprise covering blow molding, mold manufacturing, formed product assembly and other other production 工序, its 基础设施 and other use combined separation 割计算.

        1.厂房折旧

        自 has 厂房: 造价总额÷30 year ÷300天

        租 use 厂房: year 租金÷300天

        2. blow molding machine 折旧费

         machine equipment 总价÷10 year ÷300天

        3.基础设施 repair 费

         year repair 费总额÷300天

        4. blow molding machine repair 费

         year repair 费总额÷300天

        5.财务费

         year 附出利息总额÷300天

        6. tube/pipe 理费

         year 支出总额÷300天

        7. electrical pressure device 摊派

         year 支出总额÷300天

        8.不 can 预见费 use

        9. other

        10. small 计1+2+3+……9=X元/天

         inner and 公式说明:

        30 year: generally factory design use lifespan is 30 year.

         blow molding amount: factory has blow molding machine blow molding amount and.

        300天: year has as day 以300天计算.

        10 year: blow molding machine and related equipment use lifespan 以10 year 计.

        基础设施 repair 费: generally 按基础设施总 value 2%估算.

         machine equipment repair 费: generally machine equipment value 3%估算.

         tube/pipe 理费: 行政人员工资, 招待费, 差旅费, 交通费, certificate and other and.

         electrical pressure device 摊派: 独立变 pressure device solid 定支出费 use.

        变动 cost:

        变动 cost is 指: 直接发生 in product cost, is mono 位.

        计算 to: 元/ parts (交付 combined product), small 数保留三位(人民币: 厘).

         processing 费:

        1. mono machine 每天(24 small 时) can production 模次实测× combined product rate 95%=A (注: A指一台 blow molding machine day output/production volume)

        2.工人工资: 每天三班总 use 工工资 combined 计÷A=A1

        3. electrical 费: machine electrical amount ×0.75×24÷A=A2

        4. solid cost: 摊销Z元/天÷A=A3

        5.每模 basic processing 费: A1+A2+A3=B

        原, material 费:

        1. Raw Materials use: raw materials heavy mono 价× product heavy =D元/ parts

        2.辅助材 material use: 三班消 consumption value ÷A=E元/ parts

        3. mono product packaging 费: 实测计算F元/ parts

        4.运输费: 实测计算G元/ parts

        5.二次 processing 费: 实测计算H元/ parts

         cost combined 计:

         independent product: B+D+E+F+G+H==K元/ parts

         material processing: B+E+F+G+H==L元/ parts

         profit and and other:

        该项 inner enterprise specific 情况而定.

         blow molding products cost 核算, complex, upper need more 算几次, 就会找 to 规律. according to can processing 费 估算 value, tool use 起 就 simple.