一、对象选择 四川省化工设备机械厂的φ600热交换器外壳是销售量大,占全厂产值比重大,产品成本高,工艺流程复杂,机械性能要求高的产品。运用因素分析法和ABC分析法对该产品的成本构成情况进行分析:原材料占该机全部材料的比率为55％,加工费用占45％,选为价值分析对象。并进一步把组成该部件的各零件的材料成本和加工工时成本逐个进行分析。得出筒体、平底、顶部、顶盖等四个零件 I. Object selection The φ600 heat exchanger shell of Sichuan Chemical Equipment Machinery Factory is a product with large sales volume, which occupies a large proportion of the entire plant’s output value, high product cost, complicated process flow, and high mechanical performance requirements. The factor analysis method and ABC analysis method were used to analyze the cost composition of the product: raw materials accounted for 55% of the total material of the machine, processing costs accounted for 45%, and were selected as the object of value analysis. And further analyzes the material cost and processing time cost of the parts that make up the part. Derived four parts such as cylinder, flat bottom, top and top cover