The cost composition of sheet metal parts generally consists of the following parts:
1. Material Cost:
The material cost refers to the net material cost according to the requirements of the drawings, calculated as material volume * material density * material unit price.
2. Standard Component Cost:
This refers to the cost of standard components required by the drawings.
3. Process Processing Cost:
This refers to the processing cost required for each process to produce the product. The detailed composition of each process can be found in the "Cost Accounting Format" and "Cost Composition Table for Each Process." The main process cost composition is listed below for explanation.
1. CNC Cutting:
The cost composition includes equipment depreciation and amortization, labor cost, and auxiliary materials.
Equipment Depreciation and Amortization:
Equipment depreciation is calculated over 5 years, with 12 months per year, 22 days per month, and 8 hours per day.
For example, for a 2 million equipment, the equipment depreciation per hour is calculated as 2,000,000 * 10,000 / 5 / 12 / 22 / 8 = 189.4 yuan/hour.
Labor Cost:
Each CNC machine requires 3 technicians to operate. The average monthly salary for each technician is 1800 yuan. With 22 working days per month and 8 hours per day, the hourly cost is 1800 * 3 / 22 / 8 = 31 yuan/hour.
Auxiliary Material Cost:
This refers to the cost of lubricants, volatiles, and other auxiliary materials required for equipment operation. Each machine requires approximately 1000 yuan per month. Calculated based on 22 working days per month and 8 hours per day, the hourly cost is 1000 / 22 / 8 = 5.68 yuan/hour.
2. Bending:
The cost composition includes equipment depreciation and amortization, labor cost, and auxiliary materials.
Equipment Depreciation and Amortization:
Equipment depreciation is calculated over 5 years, with 12 months per year, 22 days per month, and 8 hours per day.
For example, for a 500,000 equipment, the equipment depreciation per minute is calculated as 500,000 * 10,000 / 5 / 12 / 22 / 8 / 60 = 0.79 yuan/minute.
The time required for each bend ranges from 10 seconds to 100 seconds. Therefore, the equipment depreciation per bend is 0.13-1.3 yuan.
Labor Cost:
Each machine requires 1 technician to operate. The average monthly salary for each technician is 1800 yuan. With 22 working days per month and 8 hours per day, the minute cost is 1800 / 22 / 8 / 60 = 0.17 yuan/minute. On average, 1-2 bends can be made per minute. Therefore, the labor cost per bend is 0.08-0.17 yuan.
Auxiliary Material Cost:
The auxiliary material cost for each machine in bending is 600 yuan per month. Calculated based on 22 working days per month and 8 hours per day, the hourly cost is 600 / 22 / 8 / 60 = 0.06 yuan/bend.
3. Surface Treatment:
For outsourced processes such as electroplating and oxidation, the cost is based on the purchase price.
Cost composition for spraying:
Spraying cost = powder material cost + labor cost + auxiliary material cost + equipment depreciation.
Powder Material Cost: Generally calculated per square meter, the price of powder material ranges from 25 to 60 yuan per kilogram (depending on customer requirements). Each kilogram of powder material can typically cover 4-5 square meters.
Powder Material Cost = 6-15 yuan per square meter.
Labor Cost: There are a total of 15 workers in the spraying line, with an average monthly salary of 1200 yuan per person. With 22 working days per month and 8 hours per day, each worker can spray 30 square meters per hour.
Labor Cost = 15 * 1200 / 22 / 8 / 30 = 3.4 yuan per square meter.
Auxiliary Material Cost: This mainly refers to the cost of pre-treatment fluids and fuel used in the curing furnace. The monthly cost is 50,000 yuan, based on 22 working days per month and 8 hours per day, with each hour costing 30 square meters.
Auxiliary Material Cost = 9.47 yuan per square meter.
Equipment Depreciation: The spraying line has an investment of 1 million yuan, with a depreciation period of 5 years, 12 months per year, 22 days per month, and 8 hours per day. Each hour can cover 30 square meters.
Equipment Depreciation Cost = 1,000,000 * 10,000 / 5 / 12 / 22 / 8 / 30 = 3.16 yuan per square meter.
The total cost of spraying is 22-32 yuan per square meter.
If partial protection spraying is required, the cost will be higher.
1. Material Cost:
The material cost refers to the net material cost according to the requirements of the drawings, calculated as material volume * material density * material unit price.
2. Standard Component Cost:
This refers to the cost of standard components required by the drawings.
3. Process Processing Cost:
This refers to the processing cost required for each process to produce the product. The detailed composition of each process can be found in the "Cost Accounting Format" and "Cost Composition Table for Each Process." The main process cost composition is listed below for explanation.
1. CNC Cutting:
The cost composition includes equipment depreciation and amortization, labor cost, and auxiliary materials.
Equipment Depreciation and Amortization:
Equipment depreciation is calculated over 5 years, with 12 months per year, 22 days per month, and 8 hours per day.
For example, for a 2 million equipment, the equipment depreciation per hour is calculated as 2,000,000 * 10,000 / 5 / 12 / 22 / 8 = 189.4 yuan/hour.
Labor Cost:
Each CNC machine requires 3 technicians to operate. The average monthly salary for each technician is 1800 yuan. With 22 working days per month and 8 hours per day, the hourly cost is 1800 * 3 / 22 / 8 = 31 yuan/hour.
Auxiliary Material Cost:
This refers to the cost of lubricants, volatiles, and other auxiliary materials required for equipment operation. Each machine requires approximately 1000 yuan per month. Calculated based on 22 working days per month and 8 hours per day, the hourly cost is 1000 / 22 / 8 = 5.68 yuan/hour.
2. Bending:
The cost composition includes equipment depreciation and amortization, labor cost, and auxiliary materials.
Equipment Depreciation and Amortization:
Equipment depreciation is calculated over 5 years, with 12 months per year, 22 days per month, and 8 hours per day.
For example, for a 500,000 equipment, the equipment depreciation per minute is calculated as 500,000 * 10,000 / 5 / 12 / 22 / 8 / 60 = 0.79 yuan/minute.
The time required for each bend ranges from 10 seconds to 100 seconds. Therefore, the equipment depreciation per bend is 0.13-1.3 yuan.
Labor Cost:
Each machine requires 1 technician to operate. The average monthly salary for each technician is 1800 yuan. With 22 working days per month and 8 hours per day, the minute cost is 1800 / 22 / 8 / 60 = 0.17 yuan/minute. On average, 1-2 bends can be made per minute. Therefore, the labor cost per bend is 0.08-0.17 yuan.
Auxiliary Material Cost:
The auxiliary material cost for each machine in bending is 600 yuan per month. Calculated based on 22 working days per month and 8 hours per day, the hourly cost is 600 / 22 / 8 / 60 = 0.06 yuan/bend.
3. Surface Treatment:
For outsourced processes such as electroplating and oxidation, the cost is based on the purchase price.
Cost composition for spraying:
Spraying cost = powder material cost + labor cost + auxiliary material cost + equipment depreciation.
Powder Material Cost: Generally calculated per square meter, the price of powder material ranges from 25 to 60 yuan per kilogram (depending on customer requirements). Each kilogram of powder material can typically cover 4-5 square meters.
Powder Material Cost = 6-15 yuan per square meter.
Labor Cost: There are a total of 15 workers in the spraying line, with an average monthly salary of 1200 yuan per person. With 22 working days per month and 8 hours per day, each worker can spray 30 square meters per hour.
Labor Cost = 15 * 1200 / 22 / 8 / 30 = 3.4 yuan per square meter.
Auxiliary Material Cost: This mainly refers to the cost of pre-treatment fluids and fuel used in the curing furnace. The monthly cost is 50,000 yuan, based on 22 working days per month and 8 hours per day, with each hour costing 30 square meters.
Auxiliary Material Cost = 9.47 yuan per square meter.
Equipment Depreciation: The spraying line has an investment of 1 million yuan, with a depreciation period of 5 years, 12 months per year, 22 days per month, and 8 hours per day. Each hour can cover 30 square meters.
Equipment Depreciation Cost = 1,000,000 * 10,000 / 5 / 12 / 22 / 8 / 30 = 3.16 yuan per square meter.
The total cost of spraying is 22-32 yuan per square meter.
If partial protection spraying is required, the cost will be higher.
