Now suppose that the part is 35kg, the average price of raw material of aluminum A356 from June to August 2022 is 17.74 yuan/kg (excluding tax price). According to the loss of 5% during aluminum production, in addition, 3% management fee is required, so the raw material accounting formula 35 × seventeen point seven four × one point zero five × 1.03 yuan=671.5 yuan.
The cost of integrated casting can be obtained by adding the material cost, labor cost (3 people), fixed and energy consumption cost of die casting machine, financial management cost and profit. See the table for the cost of integrated die casting.
|① Material cost||671.50|
|② Labor cost||5.04|
|③ Casting cost||144.06|
|④ Administrative expenses (10%, ②+③)||14.91|
|⑤ Profit (15%, ②+③+④)||24.06|
By collecting and sorting out fixed costs and energy consumption costs, according to the definition of activity-based costing, and building a cost model, the cost of integrated casting can be quickly obtained, providing an important basis for cost management for enterprises, so that relevant marketing personnel have a clear cost figure when making external quotations, At the same time, more importantly, activity-based cost also provides a good direction for the production management personnel and the cost management team: first identify the causes of activity-based cost formation and core impact factors, and then develop various cost-saving measures.
Generally speaking, there are three types: one is the elimination of operations. If the cost of an operation (station or process) is high, you can consider canceling this operation; The second is operation selection. For example, by comparing the labor or rhythm of several operations (stations or processes), we can consider selecting operations with less labor or short rhythm, so as to achieve the goal of reducing costs; The third is operation optimization, that is, the operation content is adjusted to be more complete and efficient, and the defective rate is reduced or even not. From the above model, we can see that if we want to reduce costs, we can choose to reduce the production rhythm and improve production efficiency; It can increase the depreciation life. If the equipment can be operated for another day every Saturday, the depreciation and amortization will be lower; Reduce energy consumption, such as controlling the heating time of die casting, keeping the constant temperature longer, or making full use of the transportation capacity during peak and valley periods. The above measures can point out the direction for the company’s lean production and profit maximization.