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Accounting for the cost of castings is usually based on weight distribution of costs, and the distribution of production costs, especially the treatment of amortization and accrued expenses and the cost of work-in-process may also need to take care of the balance of various economic indicators. Therefore, the comprehensive kilogram cost calculated by the accounting personnel alone cannot represent the actual cost of the casting, and it cannot accurately reflect the impact of different castings on the cost due to the differences in structure and process. The pricing of castings can often only be determined based on the average price per kg multiplied by the corresponding floating coefficient.
The determination of the floating coefficient is usually based on comparison with typical castings, and may even be based on feelings. In fact, it is difficult to accurately assess the cost and profit and loss of specific castings. Casting costs can be divided into direct costs and period costs. Direct manufacturing costs can be divided into direct materials, direct labor, fuel and power, and manufacturing costs. In order to facilitate the analysis of costs according to the manufacturing process, this article collects the furnace materials (including scrap steel and iron alloys) that directly constitute the casting entity as direct materials, and uses the wax materials and shell materials used in the manufacturing process as auxiliary materials. The labor cost, fuel and power, auxiliary materials, etc. consumed in the manufacturing process are counted as process costs to distinguish them from the concept of manufacturing costs in accounting. Incorporate depreciation, house rent, financial expenses, etc. into enterprise management fees (cost accounting usually accounts for depreciation and rent of production facilities as manufacturing expenses). This direct material and process cost constitute the direct cost of the casting, and this cost is also the variable cost of the casting. The period T coupler plug cost such as management expenses is the fixed cost of the enterprise. The fixed cost of casting sharing is actually a part of the marginal profit of castings. This part of the cost is affected by the scale of the enterprise and the way of operation and product structure. The direct material cost depends on the type of alloy and the cost of ingredients, and is a relatively transparent cost item in society. Therefore, the focus of this article is on process costs. One. The cost of the precision casting process is composed of four stages: wax mold manufacturing, shell making, melting pouring and post-processing. We collect the costs of inspection and equipment maintenance for these four processes.
For auxiliary production costs. In the four production processes, the costs incurred in the three stages of wax mold manufacturing, shell making, and smelting and pouring are closely related to the process yield rate. It is more accurate to use the casting weight to calculate the cost than directly using the casting weight. For example, if the manufacturing cost of the wax mold is calculated based on the weight of the casting, the cost relationship between the small part and the large part is obviously unrealistic. Therefore, a more reasonable method is to calculate the cost of the wax mold manufacturing, shell making, and melting casting process (referred to as the front-end cost in this article) according to the weight of the molten steel (referred to as the pouring weight in this article), and post-processing and auxiliary production costs (called in this article) It is the cost of the latter stage). The manufacturing cost and its composition measured according to the weight of the molten steel and the weight of the casting are shown in Table 1, and the distribution structure ratio is shown in Figures 1 and 2. It can be seen that the cost of the shell making and smelting stage accounts for more than 60% of the process cost. two.
The main factors affecting the cost difference of precision castings are strictly speaking, the manufacturing costs of different castings in each process are not exactly the same, but some links are very small and can be calculated on an average level. What we should pay attention to is the impact on the cost of castings. The bigger factor. The main factors that lead to the cost difference in the casting process are as follows: 1. Process yield rate The process yield rate is also called the yield rate. It is the percentage of the actual casting weight to the casting weight. For a specific casting, the process yield rate is equal to the percentage of the total weight of the casting on the same tree. The casting structure is related to the group □□□ scheme, which may vary from 30% to 60%, generally between 40-50%. The relationship between the front-end cost and the process yield rate is the front-end cost per kg of casting = the front-end cost per kg of casting weight. The process output rate per kg of casting is inversely proportional to the process yield rate. The lower the process yield rate, the more the front-end cost per unit weight of the casting High, and the lower the process yield rate, the more significant the impact.https://www.bronzecast.net/