ʻO ka helu kālā onā ʻāpana pepa metalahe loli a hilinaʻi ia i nā kaha kiʻi kikoʻī. ʻAʻole ia he lula paʻa. Pono ʻoe e hoʻomaopopo i nā ʻano hana hana ʻāpana pepa metala like ʻole. Ma ke ʻano laulā, ʻo ke kumukūʻai o ka huahana = uku mea + uku hana + (uku mālama ʻili) + ʻauhau like ʻole + loaʻa. Inā koi ka pepa metala i nā ʻōmole, e hoʻohui ʻia nā uku ʻōmole.
ʻO ka uku hoʻoheheʻe (e kuhi i ka helu liʻiliʻi loa o nā kikowaena e pono ai no ka hoʻoheheʻe ʻana ma muli o ke ʻano hana ʻana o ka pepa metala, 1 kikowaena = 1 set o nā hoʻoheheʻe)
1. I loko o ka ʻōmole, ua koho ʻia nā ʻano hana ʻili like ʻole e like me ke kumu o ka ʻōmole: ka nui o ka mīkini hana, ka nui o ka hana, nā koi pololei, a pēlā aku;
2. Nā Mea Hana (e like me ke kumukūʻai i helu ʻia, e hoʻolohe inā he ʻano kila kūikawā ia a inā pono e lawe ʻia mai);
3. Ukana (nā kumukūʻai halihali pepa metala nui);
4. ʻAuhau;
5. 15~20% uku hoʻokele a me ka loaʻa kālā kūʻai aku;
ʻO ke kumukūʻai holoʻokoʻa o ka hana ʻana i nā ʻāpana metala maʻamau = uku mea + uku hana + ʻāpana maʻamau paʻa + mea hoʻonaninani ʻili + loaʻa kālā, uku hoʻokele + ʻauhau ʻauhau.
I ka hana ʻana i nā ʻāpana liʻiliʻi me ka ʻole o ka hoʻohana ʻana i nā ʻōmole, helu pinepine mākou i ke kaumaha o ka mea * (1.2~1.3) = kaumaha nui, a helu i ke kumukūʻai o nā mea ma muli o ke kaumaha nui * ke kumukūʻai o ka mea; ke kumukūʻai hana = (1~1.5) * ke kumukūʻai mea; ke kumukūʻai hoʻonaninani electroplating Ma ke ʻano laulā, ua helu ʻia lākou ma muli o ke kaumaha o nā ʻāpana. ʻEhia ke kumukūʻai o hoʻokahi kilogram o nā ʻāpana? ʻEhia ke kumukūʻai o hoʻokahi mika kuea o ka pīpī ʻana? No ka laʻana, ua helu ʻia ka nickel plating ma muli o 8~10/kg, uku mea + uku hana + kūlana paʻa. ʻO nā ʻāpana + hoʻonaninani ʻili = kumukūʻai, hiki ke koho ʻia ka loaʻa kālā ma ke ʻano he kumukūʻai * (15%~20%); ka helu ʻauhau = (kumukūʻai + loaʻa kālā, uku hoʻokele) * 0.17. Aia kahi memo ma kēia kuhi: ʻaʻole pono e hoʻokomo i ka ʻauhau i ka uku mea.
Ke koi ʻia ka hoʻohana ʻana i nā ʻōmole no ka hana nui ʻana, ua māhele ʻia ka ʻōlelo kūʻai i nā ʻōlelo kūʻai no ka ʻōmole a me nā ʻōlelo kūʻai no nā ʻāpana. Inā hoʻohana ʻia nā ʻōmole, hiki ke haʻahaʻa ke kumukūʻai hana ʻāpana, a pono e hōʻoia ʻia ka loaʻa kālā holoʻokoʻa e ka nui o ka hana. ʻO ke kumukūʻai o nā mea maka i loko o kā mākou hale hana, ʻo ia ka mea ʻupena me ka hoʻemi ʻana i ka nui o ka hoʻohana ʻana i nā mea. No ka mea, e loaʻa nā pilikia me nā mea i koe i hiki ʻole ke hoʻohana ʻia i ka wā o ke kaʻina hana blanking ohana ʻana i ka pepa metalaHiki ke hoʻohana ʻia kekahi o lākou i kēia manawa, akā hiki ke kūʻai ʻia aku kekahi ma ke ʻano he ʻōpala wale nō.
Hana ʻana i nā pepa metala Ua māhele ʻia ke ʻano kumukūʻai o nā ʻāpana metala i nā ʻāpana penei:
1. Kumukūʻai mea hana
ʻO ke kumukūʻai o nā mea e pili ana i ke kumukūʻai o nā mea ʻupena e like me nā koi kaha kiʻi = ka nui o nā mea * ka nui o nā mea * ke kumukūʻai o kēlā me kēia mea.
2. Ke kumukūʻai o nā ʻāpana maʻamau
Pili i ke kumukūʻai o nā ʻāpana maʻamau i koi ʻia e nā kiʻi.
3. Nā uku hana
Pili i nā kumukūʻai hana e pono ai no kēlā me kēia kaʻina hana e pono ai e hana i ka huahana. No nā kikoʻī e pili ana i ka haku mele ʻana o kēlā me kēia kaʻina hana, e ʻoluʻolu e nānā i ka "Cost Accounting Format" a me ka "Cost Composition Table of Each Process". Ua helu ʻia nā ʻāpana kumukūʻai hana nui no ka wehewehe ʻana.
1) Hoʻopau ʻana o CNC
ʻO kona ʻano kumukūʻai = ka hoʻohaʻahaʻa ʻana o nā lako a me ka amortization + ke kumukūʻai hana + nā mea kōkua a me ka hoʻohaʻahaʻa ʻana o nā lako a me ka amortization:
Ua helu ʻia ka hōʻemi ʻana o nā lako ma muli o 5 mau makahiki, a ua hoʻopaʻa ʻia kēlā me kēia makahiki ma ke ʻano he 12 mau mahina, 22 mau lā o ka mahina, a me 8 mau hola o ka lā.
Eia kekahi laʻana: no 2 miliona yuan o nā lako, ka emi ʻana o ka lako i kēlā me kēia hola = 200*10000/5/12/22/8=189.4 yuan/hola
Kumukūʻai hana:
Pono kēlā me kēia CNC i 3 mau loea e hana. ʻO ka uku mahina awelika o kēlā me kēia loea he 1,800 yuan. Hana lākou i 22 mau lā o ka mahina, 8 mau hola o ka lā, ʻo ia hoʻi, ke kumukūʻai hola = 1,800 * 3/22/8 = 31 yuan / hola. ʻO ke kumukūʻai o nā mea kōkua: pili i nā mea hana kōkua e like me nā lubricants a me nā wai lele e pono ai no ka hana ʻana i nā lako he 1,000 yuan i kēlā me kēia mahina no kēlā me kēia ʻāpana lako. Ma muli o 22 mau lā o ka mahina a me 8 mau hola i ka lā, ʻo ke kumukūʻai hola = 1,000 / 22 / 8 = 5.68 yuan / hola.
1) Kūlou
ʻO kona ʻano kumukūʻai = ka hoʻohaʻahaʻa ʻana o nā lako a me ka amortization + ke kumukūʻai hana + nā mea kōkua a me ka hoʻohaʻahaʻa ʻana o nā lako a me ka amortization:
Ua helu ʻia ka hōʻemi ʻana o nā lako ma muli o 5 mau makahiki, a ua hoʻopaʻa ʻia kēlā me kēia makahiki ma ke ʻano he 12 mau mahina, 22 mau lā o ka mahina, a me 8 mau hola o ka lā.
Eia kekahi laʻana: no nā lako i kūʻai ʻia he RMB 500,000, ka emi ʻana o ke kumukūʻai o nā lako i kēlā me kēia minuke = 50*10000/5/12/22/8/60=0.79 yuan/minuke. ʻO ka maʻamau, he 10 kekona a 100 kekona paha e pelu ai i hoʻokahi pelu ʻana, no laila e emi ana ke kumukūʻai o nā lako no kēlā me kēia mea hana pelu. =0.13-1.3 yuan/pahi. Kumukūʻai hana:
Pono kēlā me kēia ʻāpana lako i hoʻokahi loea e hana. ʻO ka uku mahina awelika o kēlā me kēia loea he 1,800 yuan. Hana ʻo ia i 22 mau lā o ka mahina, 8 mau hola o ka lā, ʻo ia hoʻi, ʻo ke kumukūʻai i kēlā me kēia minuke he 1,800/22/8/60=0.17 yuan/minuke, a ʻo ke kumukūʻai awelika i kēlā me kēia minuke he 1,800 yuan/mahina. Hiki iā ia ke hana i 1-2 mau kūlou, no laila: ʻo ke kumukūʻai hana no kēlā me kēia kūlou = 0.08-0.17 yuan/pahi kumukūʻai o nā mea kōkua:
ʻO ke kumukūʻai o kēlā me kēia mahina no nā mea kōkua no kēlā me kēia mīkini kulou he 600 yuan. Ma muli o 22 mau lā o ka mahina a me 8 mau hola i ka lā, ʻo ke kumukūʻai o kēlā me kēia hola = 600/22/8/60=0.06 yuan/pahi.
1) Ka mālama ʻana i ka ʻili
Hoʻokumu ʻia nā kumukūʻai pīpī i hoʻoili ʻia e ke kumu kūʻai kūʻai (e like me ka electroplating, oxidation):
ʻO ka uku pīpī = ka uku mea pauka + ka uku hana + ka uku mea kōkua + ka hoʻemi ʻana o nā lako
ʻO ka uku mea pauka: ʻO ke ʻano helu ʻana ma muli o nā mika kuea. ʻO ke kumukūʻai o kēlā me kēia kilogram o ka pauka mai 25-60 yuan (e pili nui ana i nā koi o ka mea kūʻai aku). Hiki i kēlā me kēia kilogram o ka pauka ke pīpī maʻamau i 4-5 mika kuea. ʻO ka uku mea pauka = 6-15 yuan/mika kuea
Kumukūʻai hana: He 15 kānaka ma ka laina pīpī, uku ʻia kēlā me kēia kanaka he 1,200 yuan/mahina, 22 lā o ka mahina, 8 hola o ka lā, a hiki ke pīpī i 30 mika kuea i kēlā me kēia hola. Kumukūʻai hana = 15 * 1200/22/8/30 = 3.4 yuan/mika kuea
ʻO ka uku mea kōkua: pili nui ia i ke kumukūʻai o ka wai mālama mua a me ka wahie i hoʻohana ʻia i loko o ka umu hoʻōla. He 50,000 yuan i kēlā me kēia mahina. Hoʻokumu ʻia ia ma 22 mau lā o ka mahina, 8 mau hola i ka lā, a me ka pīpī ʻana he 30 mika kuea i kēlā me kēia hola.
ʻO ke kumukūʻai o nā mea kōkua = 9.47 yuan/mika kuea
Ka emi ʻana o nā lako: ʻO ke kālā hoʻopukapuka ma ka laina pīpī he 1 miliona, a ua hoʻokumu ʻia ka emi ʻana ma luna o 5 mau makahiki. ʻO Dekemaba ia i kēlā me kēia makahiki, 22 mau lā o ka mahina, 8 mau hola i ka lā, a pīpī ʻia he 30 mika kuea i kēlā me kēia hola. ʻO ke kumukūʻai emi ʻana o nā lako = 100*10000/5/12/22/8/30 = 3.16 yuan/mika kuea. ʻO ka huina o ke kumukūʻai pīpī = 22-32 yuan/mika kuea. Inā pono ka pīpī pale hapa, e ʻoi aku ke kiʻekiʻe o ke kumukūʻai.
4.Uku hoʻopili
Ma muli o ka huahana, ʻokoʻa nā koi o ka hoʻopili ʻana a ʻokoʻa hoʻi ke kumukūʻai, maʻamau he 20-30 yuan/mika cubic.
5. Nā uku hoʻokele halihali
Hoʻohui ʻia nā kumukūʻai hoʻouna i loko o ka huahana.
6. Nā lilo hoʻokele
ʻElua ʻāpana o nā lilo hoʻokele: ka hoʻolimalima hale hana, ka wai a me ka uila a me nā lilo kālā. Hoʻolimalima hale hana, ka wai a me ka uila:
ʻO ka uku hoʻolimalima mahina no ka wai a me ka uila he 150,000 yuan, a ua helu ʻia ka waiwai o ka hana mahina he 4 miliona. ʻO ka hapa o ka uku hoʻolimalima hale hana no ka wai a me ka uila i ka waiwai o ka hana he =15/400=3.75%. Nā lilo kālā:
Ma muli o ke kūlike ʻole ma waena o nā pōʻaiapuni e loaʻa ai a me nā pōʻaiapuni e uku ʻia (kūʻai mākou i nā mea ma ke kālā a hana nā mea kūʻai aku i nā hoʻoponopono mahina i loko o 60 mau lā), pono mākou e hoʻopaʻa i nā kālā no ka liʻiliʻi he 3 mau mahina, a ʻo ka uku paneʻe o ka panakō he 1.25-1.5%.
No laila: pono e helu ʻia nā lilo hoʻokele ma kahi o 5% o ke kumukūʻai kūʻai holoʻokoʻa.
7. Loaʻa kālā
Ke noʻonoʻo nei i ka hoʻomohala lōʻihi o ka ʻoihana a me ka lawelawe ʻoi aku ka maikaʻi o ka mea kūʻai aku, ʻo kā mākou waiwai he 10% -15%.
Ka manawa hoʻouna: Nov-06-2023
