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Cost accounting of precision castings in Dongguan
- 2019-04-20-

Strictly speaking, differentDongguan Precision CastingThe manufacturing cost of the parts in each process is not exactly the same, but the differences in some links can be calculated according to the average level. What we need to pay attention to is those factors that have a greater impact on the cost of castings. The main factors leading to the difference in the cost of the casting process are as follows:

Process yield rate The process yield rate is also called the yield rate, which is the percentage of the actual casting component to the pouring component. For specific castings, the process yield rate is equal to the percentage of the total weight of the castings on the same tree, which is the same as the casting The structure is related to the group tree scheme, which may vary from 30% to 60%, generally between 40-50%.

The relationship between front-end cost and process yield is: front-end cost per kilogram of casting=front-end cost per kg of pouring component. Front-end cost per kg of casting. The front-end cost per kg of casting is inversely proportional to the process yield. The lower the process yield, the higher the front-end cost of the unit component. High, and the lower the process yield, the more significant the impact.

Dongguan Precision CastingThe front-end cost per kilogram of molten steel is 6 yuan. When the alloy casting production rate is 45%, the front-end cost per kilogram of the casting is 13.33 yuan; when the process production rate is 30%, the front-end cost of the casting is 20 yuan/kg, which is higher than the average level. It is 6.7 yuan higher. Castings increase the process cost by 37.6%, and the impact on the total cost of 304 stainless steel castings is about 17%; when the process yield is 60%, the cost of the front stage of the casting is 10 yuan/kg, which is 3.3 yuan lower than the average level. , Which reduces the process cost by 18.5%, which is equivalent to a decrease of about 7% in the total cost for 304 stainless steel castings.

The derivative of the cost of the front part of the casting to the process yield rate can be obtained:Precision cast steelThe effect of the process yield rate on the front-end cost per kilogram of castings is inversely proportional to the square of the process yield rate. When the process yield rate is 45%, 0.3 yuan per kilogram of the front-end cost of castings will be added for each drop of one percentage point, when the process yield rate is 45%. At 30%, the front-end cost of each kilogram of castings will increase by about 0.67 yuan for every one percentage point drop. It can be seen that the process yield rate has a very significant impact on the cost.

For example, in the power factor of electrical engineering, reducing the production rate of the process is equivalent to adding no power consumption fees. Of course, the process yield rate is not as high as possible, and it is not as high as you want. Excessive process yield rate will reduce the feeding capacity of the gating system, resulting in insufficient feeding and shrinkage or shrinkage defects;

On the other hand, someLost wax castingParticularly irregularly shaped thin-walled castings are difficult to improve because of the limitation of the casting structure and the group tree scheme. This important factor should be taken into account when determining the price of castings.