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Complete book of cost accounting methods for machined parts

The material cost is a certain main difference in the labor cost, transportation cost, consumption cost and taxation of each company. Then, in what way are most of these part of the machining factories calculated?
The following editor has compiled part of the information for reference, (because the calculation method is different due to the price of each place)
Detailed calculation method:
1) First of all, you can ask the other party to provide preliminary process arrangements for key or complex parts, detailing each process and the time consumption of each process.
2) The processing cost can be calculated according to the hourly cost of the equipment required for each process. You can also ask the supplier for the specific equipment cost. For example, ordinary Lijia is between ¥60 and 80 (tax included) per hour; ordinary equipment such as milling machines and general vehicles is generally ¥30.
3). Add packaging and transportation, management costs, tooling and tools, and profit in proportion to the price. Of course, the price will have a lot to do with the annual purchase volume and difficulty of the parts to a certain extent. The price difference between single piece and batch is very easy to understand.
Rough estimation method:
1) For large items, the volume is larger and the weight is heavier.
General difficulty: the ratio of processing cost to the cost of the entire parts and raw materials is about 1:1, and this ratio is inversely proportional to the purchase amount;
More difficult: The ratio of processing cost to the cost of raw materials for the entire part is about 1.2~1.5:1, this ratio is inversely proportional to the purchase amount;
2) For small and medium items
General difficulty: The ratio of processing cost to the cost of the entire parts and raw materials is about 2~3:1, and this ratio is inversely proportional to the purchase amount;
More difficult: The ratio of the processing cost to the cost of the entire parts and raw materials is about 5-10:1, and this ratio is inversely proportional to the purchase amount;
Because machining has great process flexibility, that is, a part can have many kinds of process arrangements, the cost is of course different, but sometimes the supplier will tell you a complicated process to increase the price when quoting, but the actual production Other simple processes are sometimes used, so the purchaser's own reading of drawings and knowledge of parts processing determines your grasp of the cost, so the purchase of mechanical parts requires a more comprehensive knowledge of mechanical processing.
The composition of machining costs is generally based on working hours!
If you want to process a workpiece, first it is the material cost of the other party; then some travel expenses to purchase the workpiece (generally not);
The most important thing is the processing man-hours required for the workpiece you want to process, generally 10-20 yuan/hour for lathes, and about 10-15/hour for fitters; the rest are not listed as examples;
If there are no ready-made tools (such as knives, molds), you need to bear part or all of the cost of the purchase; the final total is the processing cost you have to pay!
Material costs, machine depreciation, labor costs, management fees, taxes, etc. are basically required. Or material costs, processing fees and taxes, as well as business costs, transportation costs, and budgeting. You need a thorough understanding of the market. If you don’t do it for a few years, you won’t be able to figure it out at all, even my teacher. I often sigh with emotion! Not paying attention at all!
Process issues should include material costs, processing fees (which processing prices are different), equipment depreciation fees, worker wages, management fees, taxes, etc. The main thing is to first determine the process, that is, the processing method, and then calculate the man-hours based on the process. The man-hours determine the basic processing cost of a single part, plus other costs. Craftsmanship is a very complicated science. A part adopts different crafts and the price is different.
In fact, the price of working hours for various types of work is not fixed. It will vary according to the difficulty of the workpiece, the size of the equipment, and the performance. Of course, the key is to see how much your quantity is, but generally speaking, it has a basic Price, which fluctuates between basic prices:
1. Basic car price: 20-40
The specifics depend on the actual situation, like small items, the simple working hours are less than 20 yuan; sometimes even only 10 yuan.
For example, some large pulleys have a large machining allowance, and the boss only earns money from cast iron powder;
Sometimes if the workpiece is large, it can be higher than the one that can't be processed on the market, two or three times, and others can't help it.
2. Basic price of grinding: 25-45
3. Basic price for milling: 25-45
4. Basic price of drill: 15-35
5. Basic price for planing: 15-35
6. The basic price of wire cutting: 3-4/900 square millimeters
7. The basic price of EDM: 10-40, a single piece is generally 50/piece (less than 1 hour)
8. The basic price of NC: 2-4 times more expensive than ordinary ones
9. Carving: Generally, it is a single piece, 50-500/piece. Of course, it is still a word, the specific price of the specific product.
The above prices are for reference only. If you have any experience, I hope you can also tell us about it.  
Attached to the basic price of processing hours for each type of work
Serial number Equipment name Model number Processing range Processing cost (yuan/hour)
1. Lathe C616 Φ320×750~1000 11
2. Lathe C6140 Φ400×1000~2000 13
3. Lathe J1-MAZAK Φ460×1000~2000 15
4. Lathe C6150 Φ460×1000~2000 15
5. Lathe C630 Φ630×1000~2000 21
6. Lathe C650 Φ800×1500~5000 30
7. Vertical lathe C5116A Φ1600 28
8. Radial drilling machine Z3050 Φ50~Φ63 16
9. Radial drilling machine Z3080 Φ80 20
10. Vertical drilling machine Z5140A Φ32~Φ40 12
11. Horizontal boring machine T68 1000×1000 26
12. Horizontal boring machine T611 1000×1000 30
13. Vertical boring machine T4163 630×110056
14. Horizontal boring machine T6111A 1200×1200 36
15. Universal external grinder M1420 Φ125~220×350~1000 15
16.Universal external grinding machine M1432A M9025×500~1000 19
17.Universal external grinding machine M1432B Φ315~320×1500~3000 26
18.Universal external grinding machine M1331A Φ315~320×1500~3000 26
19. Universal external grinder M1450 Φ500×1500~2000 28
20. Precision universal external grinder MG1432 Φ320×1000~2000 32
21. Internal grinding machine MG1432 Φ12~Φ100×130 13
22. Surface grinder M7120 200×630~650 16
23. Surface grinder M7130 300×1000 21
24. Surface grinder M7150 500×2000 40
25. Rail grinder M50100 1000×6000 28
26. Spline grinder M8612A Φ120×1800 28
27. Thread grinder Y7520W Φ200×500 20
28. Gear grinder Y4632A Φ320×6M 30
29. Universal tool grinder M5MCΦ200×500 13
30. Universal tool grinder MW6020 Φ200×500 13
31. Universal tool grinder M9025Φ200×650 16
32. Universal tool grinder M6025H Φ250×650 16
33. Universal tool grinder M6425Φ250×650 16
34. Broach grinder M6110D Φ100×1500~1700 16
35. Gear hobbing machine YM3150E Φ500×8M 22
36. Rod rack YM5150B Φ500×8M 18
37. Vertical milling machine X5030A Φ300×1120 16
38. Vertical milling machine X52K Φ320×1250 18
39. Vertical milling machine XA5032 Φ320×1250 18
40. Horizontal milling machine X63W Φ400×1600 24
41. Ram milling machine XS5646/1 Φ425×2000 28
42. Bull head planer B665 650×800 14
43. Bullhead planer B650 650×800 11
44. Hydraulic bullhead planer BY60100900~1000 16
45. Hydraulic bullhead planer B690 900~1000 16
46. ​​Gantry planer B2016A 900~100028
47. Gantry planer B2020A 2000~6000 50
48. Rod bed B5032 200~320 12
49. Broaching machine L6140 40T 15
50. Scribing fitter Φ200×650 15
51. Assembly fitter Φ200×650 30
52. Mold fitter Φ200×650 30
53. Machining center Φ200×650 80
54. Wire cutting Φ200×6509 55
55. Welding knife Φ200×650 7
Due to different regions, different times, different manufacturers, different buyers, different suppliers, different quantities, there are many differences, and the prices are also very different, not fixed. However, it is generally charged according to the processing hours, and a reference is given as follows (the numbers are only for reference, and the differences in regions and time are really great):
This data does not include electrical processing, such as wire cutting, which is generally billed based on the processed area. "Regarding the charging standards for general machined parts"
1. The method of recording the price by working hours: Z25 drilling machine, CA6140 lathe, planer, slotting machine, sawing machine are charged at 15 yuan per hour. Vertical and horizontal milling, wire cutting, large lathe, and gantry milling are charged at 20 yuan per hour. The fitter generally charges 15 yuan per hour for maintenance. Timekeeping unit: From the beginning of the process when the process is taken over to the completion of the process, the acceptance is passed.
2. According to the requirements of parts, quantity and accuracy:
1. General materials for drilling
The depth-to-diameter ratio is not more than 2.5 times and the diameter is less than 25mm. According to the drill diameter*0.05 The drill diameter of 25-60 is according to the drill diameter*0.12 (the smallest hole is not less than 0.5 yuan)
The base price for general materials with a depth-to-diameter ratio greater than 2.5*depth-to-diameter ratio*0.4 is charged. The base price*5 is charged for those with an aperture accuracy requirement of less than 0.1MM or a center distance requirement of less than 0.1MM
The charging standard for tapping is charged according to the diameter of the tap *0.2 (cast iron as the standard, steel parts *1.2), and the standard base price *0.2-0.8 during batch processing (according to the batch size and processing difficulty)
2. General precision optical axis processing for lathe processing
If the ratio of length to diameter is less than 10, the charge will be charged according to the size of the processed part*0.2 (the bottom is 5 yuan)
If the aspect ratio is greater than 10, the basic price of the general optical axis * the number of aspect ratios * 0.15, the accuracy requirement is within 0.05MM or the tapered ones are charged at the basic price of the general optical axis * 2
General stepped shafts (fan shafts, pump shafts, reducer shafts, grinding wheel shafts, motor shafts, spindles, etc.) are processed at the base price of general precision optical shaft processing *2 If the stepped shafts have tapers, inner and outer ribs, they are processed according to general precision optical shafts. Base price*3 charge
General purpose screw is processed according to general precision optical axis base price*4
Generally, the charging standard for flange parts is charged according to the material diameter*0.07, and the diameter larger than 430MM is charged according to the material diameter*0.12.
General round nut parts are charged according to diameter * 0.25 (including materials)
General trapezoid, triangular nut parts according to diameter * 0.3 (material not included)
General shaft sleeve parts (diameter less than 100 and diameter-length ratio less than 2) are charged according to the outer diameter of the material *0.2, and the diameter-length ratio is more than 2 according to the diameter-length ratio * base price * 0.6
Generally, if the wear amount of the bearing platform parts is less than 2MM, the diameter is less than 40MM and the width is less than 25MM. Each 5 yuan, the center frame is required, or the base price of the length is greater than 1.7 meters*2. Those with a diameter greater than 40MM will be charged as diameter*0.2.
3. General keyway processing for milling machine processing
(The aspect ratio is less than 10) Button slot width * 0.5 charge (minimum 5 yuan). If the aspect ratio exceeds 10, it will be charged at the aspect ratio*base price*0.1.
If there is a strict location requirement, it will be charged at the base price*2.
The processing of materials with a hardness greater than HRC40 is charged at the base price*2.
General spline processing (length-to-diameter ratio less than 5) is charged according to the outer diameter of the spline shaft *0.8 (minimum 15 yuan)
General gear processing is charged at modulus * number of teeth * 0.5 yuan. Worm gears are charged at base *1.2. Helical gears, bevel gears, and shift gears are charged at the base price*2.
General plane processing class is charged at 1.5 yuan per square decimeter (minimum 5 yuan)
Generally, boring is charged according to the hole diameter*0.25.
4. Band saw processing of general round steel, thick-walled pipe, square steel cut, calculated at 5 yuan per square decimeter (minimum 5 yuan), general steel plate cutting, slitting, opening angle is 10 yuan per square decimeter (minimum 10 yuan) yuan).
5. Wire cutting processing general parts are charged according to the cutting area (square millimeter) * 0.008 yuan. The parts that need to be threaded are priced at an additional 5 yuan for each threaded hole.
6. Electric welding and gas cutting and plasma cutting ordinary welding rods with a diameter of 3.2 yuan per rod, 3 yuan per rod for TH506 welding castings. For gas cutting processing, plasma cutting stainless steel is calculated according to the thickness of the iron plate MM*cutting length M, and it is charged at the base price of gas cutting*3, and the cutting carbon steel is charged at the base price of gas cutting*2.
7. Regarding special urgent parts and overtime parts, charging special urgent parts at the standard base price*2 is defined as: arranging repairs or manufacturing urgent parts for a specific customer at the first time. Overtime parts refer to parts that must be manufactured continuously beyond normal working hours.
Optical tool curve grinding processing fee is 60 yuan/hour,
200 lathe, 20 yuan/hour,
For lathes over 300, RMB 30/hour,
Milling machine 20 yuan/hour, drilling 15 yuan/hour,
Boring machine 35 yuan/hour,
Grinder 30 yuan/hour,
Slotting bed 15 yuan/hour,
Bull head planer 20~25 yuan/hour,
Longmen planing and milling 30 yuan/hour,
Rolling machine (rolling steel plate with thickness below 20) 60 yuan/hour,
C620.C6140 is basically 20 yuan an hour,
30 yuan per hour for 30 lathes,
Vertical lathe (the lathe is 60 yuan per hour,
Radial drill is 20 yuan per hour,
T68 boring machine is 30 yuan per hour,
Niu planing small vertical milling and horizontal milling is 20 yuan an hour,
Longmen milling and planing are 60 yuan an hour,
A bed of 400 square meters and an outer circle of one meter below 20 yuan per hour,
Three meters away, 60 yuan an hour,
The machining center is 80 yuan an hour (the same as counting milling and counting cars),
Electric welding and gas cutting are basically calculated by pieces, It’s not easy to calculate, it’s 30 yuan an hour,
Fitter assembly is 20 yuan an hour.
In addition, the labor payment is also related to the amount of outsourcing processing. The price of fine processing hours:
Fine grinding tolerance 0.005 40 yuan/hour,
Spark tolerance 0.01 80 yuan/hour,
Tolerance of slow-moving wire is 0.005 RMB 100/hour,
Smooth grinding, the tolerance is 0.003 180 yuan/hour.
1. Annual output (determine the scale of investment)
2. Plant and land investment allocation 3. Welding station number and assembly line depreciation rate (assembly line allocation)
4. Number of welding equipment and depreciation rate (equipment input and apportionment)
5. Cost of welding consumables
6. Welding tools and fixtures and depreciation rate (tools and fixtures investment and apportionment)
7. Wages (including wages, bonuses, working meals, transportation expenses, medical funds, unemployment funds, pension funds, housing provident funds and personal adjustment taxes, etc.) of production workers, technical personnel, and management personnel, and the utilization rate of working hours
8. Energy consumption and environmental protection cost input and allocation
9. Routine maintenance costs of welding equipment, fixtures and assembly lines
10. Apportionment of costs incurred in scrapping and repairing
11. Product development cost allocation
12. Communication expenses sharing
13. Profitability
14. Various tax rates
In general, including the above aspects, there may be many omissions!

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