The cost composition of stamped parts is generally divided into the following parts: 1 Material cost 2 Standard component cost 3 Process processing fee 4 Packaging fee 5 Transportation fee 6. Management fee 7 profit

Below is a detailed understanding of the composition of these expenses

Analysis of Cost Composition of Stamping Parts

1、 Material cost

Material cost refers to the net material cost as required by the drawings=material volume * material density * material unit price.

2、 Standard component cost

Refers to the cost of standard components required by the drawings.

3、 Process processing fee

Refers to the processing cost required for each process required to produce a product. The composition of each process is detailed in the "Cost Accounting Format" and "Cost Composition Table of Each Process". List the main process cost components for explanation:

1. CNC material cutting

Its cost composition=equipment depreciation and amortization+labor costs+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 device worth 2 million yuan, the depreciation rate per hour is 200 * 10000/5/12/22/8=189.4 yuan/hour

Labor cost:

Each CNC requires 3 technicians to operate, with an average monthly salary of 1800 yuan per technician. They work 22 days a month for 8 hours a day, resulting in an hourly cost of 1800 * 3/22/8=31 yuan/hour

Auxiliary material cost:

Refers to the auxiliary production materials such as lubricants and volatile liquids required for equipment operation. Each equipment requires approximately 1000 yuan per month. Calculated based on 22 days per month and 8 hours per day, the hourly cost is 1000/22/8=5.68 yuan/hour

2. Bending

Its cost composition=equipment depreciation and amortization+labor costs+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 equipment worth 500000 yuan, the depreciation rate per minute is 50 * 10000/5/12/22/8/60=0.79 yuan/minute

Folding a bend usually takes 10 to 100 seconds, so the depreciation of equipment for each bend is 0.13-1.3 yuan/pass.

Labor cost:

Each device requires one technician to operate, with an average monthly salary of 1800 yuan per technician. They work 22 days a month for 8 hours a day, resulting in a cost per minute of 1800/22/8/60=0.17 yuan/minute. On average, they can bend 1-2 turns per minute. Therefore, the labor cost for each turn is 0.08-0.17 yuan/turn

Auxiliary material cost:

The cost of auxiliary materials used for each bending machine per month is 600 yuan. Calculated based on 22 days per month and 8 hours per day, the hourly cost is 600/22/8/60=0.06 yuan/pass

3. Surface treatment

Outsourced according to the purchase price (such as electroplating, oxidation)

Composition of spraying cost:

Spray coating cost=powder material cost+labor cost+auxiliary material cost+equipment depreciation

Powder material cost: The calculation method is generally based on square meters, and the price per kilogram of powder ranges from 25-60 yuan (mainly related to customer requirements). Generally, 4-5 square meters can be sprayed per kilogram of powder.

Powder material cost=6-15 yuan/square meter

Labor cost: There are a total of 15 people on the spraying line, with each person charged 1200 yuan per month, 22 days per month, 8 hours per day, and a spraying area of 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 50000 yuan per month. It is charged 22 days a month, 8 hours a day, and 30 square meters per hour.

Auxiliary material cost=9.47 yuan/square meter

Equipment depreciation: The investment in the spraying line is 1 million yuan, depreciated over 5 years, in December each year, 22 days per month, 8 hours per day, spraying 30 square meters per hour.

Equipment depreciation cost=100 * 10000/5/12/22/8/30=3.16 yuan/square meter

The total spraying cost is 22-32 yuan/square meter

If partial protection spraying is required, the cost will be higher.

4、 Packaging fee

According to different products, packaging requirements and prices vary, generally ranging from 20-30 yuan/cubic meter.

5、 Transportation management fee

The transportation cost is allocated to the product.

6、 Management expenses

There are two parts to management expenses: factory rent, utilities, and financial expenses

Factory rental of water and electricity:

The monthly cost of renting water and electricity from the factory is 150000 yuan, and the monthly output value is calculated at 4 million yuan. The proportion of renting water and electricity from the factory to the output value is 1.75% (15/400)

Financial expenses:

Due to a mismatch in accounts receivable and payable cycles (we purchase materials with cash and customers settle monthly within 60 days), we need to hold down funds for at least 3 months at a bank interest rate of 1.25-1.5%.

Therefore, management expenses should account for about 5% of the total sales price.

7、 Profit

Considering the long-term development of the company and better customer service, set a reasonable profit margin, such as 10% -15%.

The above 7 points are the main costs that make up the product, for reference only.

Stamping quotation calculation method

The manufacturing cost of sheet metal is calculated based on the operation time:

Laser cutting costs 8RMB/Min, with each small hole calculated at 1RMB

Numerical Control Pricing 5RMB/Min

CNC bending pricing is 1 RMB per side, double for larger sides

Cold welding calculation is 70RMB per day, with 50KG per day as the benchmark

The above calculation methods require high comprehensive quality and a thorough understanding of industry trends, but they are difficult to operate.

The following sheet metal calculations are empirical formulas that do not consider manufacturing processes:

Material price=kilograms of unfolded material x market material price

Processing fee calculation: Excluding process, taxes, management fees, and shipping costs

Benchmark calculation: 3200RMB/T cold-rolled steel plate t=2.0 1804-m Grade 7 IT7

Cold working processing cost: 8.0-8.4RMB/KG, with workers producing over 50KG per job.

Cold work includes the following: grinding wheel cutting, old-fashioned shearing machines, old-fashioned bending machines, flame piercing, old-fashioned welding, and outsourcing prices ranging from 7.2 to 7.5 RMB/KG.

The above processing coefficient base is set to 1.

The outsourcing cost for CNC cutting, CNC punching, CNC bending, and CO2 shielded welding is taken as a coefficient of 2.5-3.5, and the coefficient is taken into account based on the number of processes and complexity.

Laser cutting is twice as fast as punching:

When the sheet metal is not equal to 2, the processing cost is calculated as equal to 2

When the sheet metal 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 sheet metal production is fully assembled without welding, the counting coefficient should be multiplied by 0.75~0.85, usually taking the larger value;

When the tolerance level is increased to 1804-f, multiply the counting coefficient by 1.5~2;

When performing batch deburring and blunting processing, multiply the counting coefficient by 1.1~1.5;

The surface spraying price is 20-30 RMB/m2;

The processing price for surface third degree paint is 15-20 RMB/m2;

For those with special requirements and difficulties in manufacturing and processing, it is necessary to consider the yield rate and multiply the yield coefficient;

The above pricing is the standard pricing, which means that if the scrap rate is within 3%, the profit is approximately 28% -35%. After deducting taxes, the profit is around 18% -23%. If there is a requirement for profit, the corresponding multiplier factor should be added during pricing, which should not be less than 1.75.