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The cost of cast of essence of life divides analyse and price
From;    Author:Stand originally

The article distributings to point out especially from foundry technology of nicety of total silicon collosol and cost send those who discuss cost of cast of essence of life to form reach influencing factor, with process method analytic cast makes cost and build cost accounting to feel model, aim to be cast supplier and cast to purchase business to evaluate cast price to provide reference.

The accountant is normally to the business accounting of cast cost undertake charge distributive for the foundation with weight, and the allocation of operating costs treats booth and the balance that carry charge and the processing in product cost to need possibly still to take care of each economic norms beforehand especially. Because of cipher out of personnel of accounting of this Chan Ping integrated kilogram of real cost that cost can not represent cast, cannot accurate report is different cast because the difference to cost influence on structure and craft. When cast fixes a price often can multiply according to every kilograms average price only will decide with corresponding float coefficient. Float coefficient is to consult normally surely really typical cast undertakes contrast, may be the basis feels affirmatory even, actually very difficult accurate the cost discretion that evaluates concrete cast and profit and loss.
Cast cost can be divided during be being mixed for direct cost cost. Direct production cost can be divided again wait for direct and direct data, artificial, fuel and motivation, production charge. Analyse cost by production process to facilitate, the article the furnace charge that makes cast substance directly (include to abandon steel and ferroalloy) put in collect 's charge to be direct data, the candle makings that uses up production process, material that make case as auxiliary material. The worker pay that uses up production process, fuel and motivation, auxiliary material plan for process cost, in order to distinguish the production cost concept in the accountant. Wait for hire of depreciation, building, financial cost merge into business management is expended (cost accountant regards production charge business accounting as the depreciation that produces establishment and hire normally) . So direct data and process cost made the direct cost of cast, this cost also is the fluctuant cost of cast. And overhead expenses the fixed costs that during waiting, cost is an enterprise. The fixed charge of cast apportion is the one part of cast limit profit actually, this part cost suffers enterprise dimensions and carry to make the impact of means and product structure. Direct cost of raw materials depends on the sort of alloy and burden cost, it is to compare transparent cost project socially. Accordingly, what article key should discuss is process cost.
One. Of cost of process of cast of essence of life form
Nicety of fusible pattern of total silicon collosol casts a process to be able to divide the moulding that it is candle to build, make housing, fusion pouring with the aftertreatment 4 phase, we examine what serve for these 4 processes, equipment is safeguarded wait for charge to put in collect 's charge to be auxiliary operating costs. In 4 the wax-pattern in producing a course is made, make housing, fusion pouring the cost that 3 phase place produces and technology make closely related rate, with pouring cost of weight business accounting is exacter than using cast weight business accounting directly. For example, if make cost according to wax-pattern of cast weight business accounting, small cost relation with big is not accorded with apparently actual. Because this more reasonable method is candle,the model is made, make housing, fusion pouring the cost of the process (the article says before be paragraph cost) by pouring molten steel weight (the article says pay attention to a quantity to irrigate) business accounting, after that processing and auxiliary production cost (the article says after be paragraph cost) press cast weight business accounting. By pouring molten steel weight and prejudice of the production cost that calculates by cast weight and its compose are expressed 1, its distributing structural scale sees a picture 1 with the graph 2. This shows, the cost that controls housing and fusion level occupied the scale of process cost to exceed 60% .
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