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激烈的市场竞争促使企业进一步深入与细化产品成本核算工作。降低产品成本已不仅是提高市场竞争力的有效手段,也是企业增加效益的根本途径。构成冲压件成本的主要因素是:材料费、加工费和模具费。包括工资和管理费、设备折旧费在内的加工费、模具费分摊在冲件成本内的比率将随总产量的增大而逐步减小,而冲件材料费占成本比率则随着总产量的增大而逐步加大。 在冲压生产中,原材料费占冲件制造成本60％以上。随着冲件产量增大,此比率可达80％左右,而通常冲压的板料利用率仅为65％～75％。故板条(带)料利用率每提高1％,冲件制造成本将
Intense market competition impels enterprises to further deepen and refine product costing. Reducing product cost has not only been an effective way to enhance market competitiveness, but also a fundamental way for enterprises to increase their profitability. The main factors forming the cost of stamping parts are: material costs, processing fees and mold costs. Including wages and management fees, equipment depreciation costs, processing fees, mold costs share in the stamping costs within the ratio will gradually reduce with the increase in total output, and stamping materials costs accounted for the cost ratio with the total output Increase and gradually increase. In stamping production, the cost of raw materials accounted for more than 60% of stamping manufacturing costs. With the increase of stamping output, this ratio can reach about 80%, while the utilization of stamping sheet is only 65% ~ 75%. Therefore, slats (with) material utilization increased by 1%, stamping manufacturing costs will be