The detailed cost composition analysis of sheet metal parts is summarized below:
1. Cost of materials
Material cost refers to the net cost of material required by the drawing = volume of material * density of material * unit price of material.
2. Standard Parts Cost
Refers to the cost of standard parts required by the drawings.
3. Processing cost
It refers to the processing cost of each process required for processing into products.
The cost components of the main processes are listed below:
1. CNC suppression
Its cost composition = depreciation and amortization of equipment + labor cost + auxiliary materials.
Depreciation and amortization of equipment:
Equipment depreciation is calculated over 5 years, 12 months per year, 22 days per month and 8 hours per day.
For example, for 2 million equipment, equipment depreciation per hour = 200 * 10,000/5/12/22/8 = 189.4 yuan/hour.
Job cost:
Each CNC requires three technicians to operate. The average monthly salary of each technician = 1,800 yuan, 22 days a month, 8 hours a day, that is, the cost per hour = 1,800 * 3/22/8 = 31 yuan/hour.
Auxiliary material cost:
Refers to auxiliary production materials, such as lubricant and volatile liquid, required by the equipment.
Each piece of equipment needs about 1,000 yuan per month. Calculated for 22 days per month and 8 hours per day, the hourly cost = 1000/22/8 = 5.68 yuan/hour.
2. Push-up
Its cost composition = depreciation and amortization of equipment + labor cost + auxiliary materials.
Depreciation and amortization of equipment:
Equipment depreciation is calculated over 5 years, 12 months per year, 22 days per month and 8 hours per day.
For example: for 500,000 equipment, equipment depreciation per minute = 50 * 10,000/5/12/22/8/60 = 0.79 yuan/minute
It generally takes 10 to 100 seconds to bend a turn, so the depreciation of each turn is 0.13-1.3 yuan/turn.
Job cost:
Each piece of equipment requires a technician to operate. The average monthly salary for each technician is 1,800 yuan. He/she works 22 days a month and 8 hours a day.
That is, the cost per minute = 1800/22/8/60 = 0.17 yuan/minute. The average number of turns per minute is 1-2. Therefore, the labor cost per shift is 0.08-0.17 yuan/lane.
Auxiliary material cost:
The cost of auxiliary materials used for each bending machine is 600 yuan per month, calculated as 22 days per month and 8 hours per day, and the cost per hour = 600/22/8/60 = 0, 06 yuan/lane.
3. Surface treatment
For third-party products, the purchase price (such as electroplating and oxidation) will be applied
Spraying cost breakdown:
Spraying cost = powder material cost + labor cost + auxiliary material cost + equipment depreciation.
Powder material cost: the calculation method is generally based on square meters.
The price per kilogram of powder varies from 25 to 60 yuan (mainly related to customer needs).
Generally, 4-5 square meters can be sprayed per kilogram of powder.
Powder material cost = 6-15 yuan/ m2
Labor cost: There are 15 people on the spraying line, each paid 1,200 yuan/month, 22 days a month, 8 hours a day, and 30 square meters per hour.
Labor cost = 15 * 1200/22/8/30 = 3.4 yuan/square meter.
Auxiliary material cost: mainly refers to the fuel cost for pre-treatment liquid and curing furnace, which is 50,000 yuan per month, 22 days per month, 8 hours per day and 30 square meters per hour.
Auxiliary material cost = 9.47 yuan/square meter.
Equipment depreciation: the investment of the spraying line is 1 million yuan, which is depreciated in 5 years.
It is in December every year, 22 days a month, 8 hours a day and 30 square meters per hour.
Equipment depreciation expenses = 100 * 10,000/5/12/22/8/30 = 3.16 yuan / m 2 ;
Total spraying cost = 22-32 yuan/m 2 ;
If local protective spraying is required, the cost will be higher.
4. Packaging fee
According to different products, the packaging requirements are different and the price is different, generally 20-30 yuan/cubic meter.
5. Transport administration fee
Transport costs are amortized across products.
6. Administrative expenses
Management expenses comprise two installments: plant rental, water and electricity and financial expenses.
Rental of water and electricity plants:
The monthly cost of plant rental, water and electricity is 150,000, and the monthly production value is estimated at 4 million.
The proportion of plant rent, water and electricity in the production value is = 15/400 = 3.75%.
Financial expenses:
Due to the mismatch between the A/R and A/P cycles (we buy materials in cash and the customer pays 60 days a month), we need to put pressure on resources for at least 3 months, and bank interest is 1.25-1. 5%.
Therefore, administrative expenses should represent around 5% of the total sales price.
7. Profit
Considering the company's long-term development and better customer service, set a reasonable profit point such as 10% – 15%.
The above 7 points are the main costs of products, which are for reference only.
Sheet metal quotation calculation method
The sheet metal manufacturing price is calculated according to the operation time:
Laser cutting is 8RMB/min, and each small hole is calculated as 1RMB.
CNC Price: 5RMB/min
CNC Bending Price: 1 RMB per side, double for large side.
The cold welding calculation is 70RMB per day and 50kg per working day is the basis.
The above calculation method requires high comprehensive quality and a good understanding of industry dynamics, but it is difficult to operate.
The following sheet metal calculation is an empirical calculation formula without considering the manufacturing process:
Material price = kilograms of expanded blanking x market price of material.
Calculation of processing cost: process, taxes, management costs and shipping are not considered.
Reference calculation: Cold rolled steel plate 3200RMB/T t=2.0 1804-m grade 7 IT7.
Cold working processing cost: 8.0~8.4 RMB/KG, and workers produce more than 50KG per job.
Cold working includes the following: cutting grinding machine, old-fashioned cutting machine, old-fashioned bending machine, flame drilling, old-fashioned electric welding, and outsourcing price of 7.2~7.5 RMB/KG.
The base of the above processing factor is set to 1.
For numerical control sheet cutting, numerical control punching, numerical control bending and CO 2 shielded welding, the outsourcing cost is considered to be 2.5 ~ 3.5, and the factors are taken into consideration according to the number of processes and complexity.
Laser cutting costs twice as much as drilling:
When the plate is not equal to 2, the processing cost is calculated as equal to 2.
When the board is less than 1.2, the processing cost is multiplied by 2.5 ~ 3.5.
When the market price of materials fluctuates, the processing cost base remains unchanged.
If the plate is completely assembled without welding, the counting coefficient is multiplied by 0.75 ~ 0.85, which is generally higher;
If the tolerance level is increased to 1804-f, the count coefficient will be multiplied by 1.5 ~ 2;
In the case of batch deburring and dulling, the counting coefficient should be multiplied by 1.1 ~ 1.5;
The price of surface spraying is 20 ~ 30 RMB/m 2 ;
The three-layer surface paint processing price is 15~20RMB/ m2 ;
If there are special requirements and manufacturing is difficult, the yield must be considered and the yield coefficient multiplied;
The above appraisal price is the standard appraisal price, that is, the scrap rate is within 3% and the profit is about 28% 35%.
After tax deduction, the profit is about 18% 23%.
If there is a profit requirement, the corresponding multiplication coefficient must not be less than 1.75.
