How to carry out cost accounting in the foundry industry?

The simplest general is to add 1000 to 1200 yuan to the raw iron for casting, for example, the casting raw iron ** is 3200 yuan, and the maximum cost of the castings produced ** is 4200 or 4400

Raw materials are directly into the cost, and other labor, water and electricity costs and other manufacturing costs are then allocated to the input cost.

There's a lot involved, and it's different for each company. Equipment depreciation, plant, workers' wages, material loss, polishing and grinding, machining, packaging, transportation, etc. This involves internal secrets, and it is generally not told to outsiders, sorry.

Choose the appropriate cost accounting method according to the specific situation of the company

1. Correctly demarcate the boundaries of various expenses, such as the boundaries between revenue expenditures and capital expenditures and non-operating expenditures, the boundaries between product production costs and period expenses, the boundaries between the cost of products in the current period and the cost of products in the next period, the boundaries of different product costs, and the boundaries of the cost of products and finished products.

2. Conscientiously implement the relevant laws and regulations on cost expenditure, and deal with the expenditure according to the scope of cost expenditure.

3. Do a good job in the basic work of cost accounting, including: establishing and improving the original vouchers and records of cost accounting, and reasonable voucher delivery process; Formulate consumption quotas for working hours and materials, and strengthen quota management; Establish a system for the measurement, acceptance, issuance and inventory of materials and materials; Establishment of internal settlement** and internal settlement system.

4. According to the production characteristics and management requirements of the enterprise, select the appropriate cost calculation method, determine the cost calculation object, the procedure for collecting and including the cost of the product, the cost calculation period, and the division method between the finished product and the product. There are varieties method, calendar batch method and step-by-step method, in addition to classification method, quota method and so on.

Summary. Casting cost = (cost of batching kilograms management fee per kilogram of casting) Casting weight + (6 + number of surface layers - 1) + number of back layers - 2) process yield + quality grade coefficient) Casting weight Supplementary process cost Supplementary process cost refers to the cost of sand removal (such as drilling sand, acid bite, sandblasting, alkali explosion, etc.) and additional processes such as shaping outside the conventional process.

Casting cost = (cost of batching kilograms management fee per kilogram of jujube blind castings) Casting weight + (6 + number of surface layers - 1) + number of back layers - 2) process yield + quality grade coefficient) Casting weight Supplementary process cost Vertical height stool fiber empty filling process cost refers to the cost of sand removal (such as drilling sand, biting acid, sandblasting, alkali explosion, etc.) and additional processes such as shaping outside the conventional process.

It's a bit complicated. What does the number of surface layers and the number of back layers refer to?

The surface layer refers to the layer close to the model, the back layer is the outermost layer near the shell, and the other layers are overlayers.

Is there any other way to calculate it?

As; 3150 yuan t, electricity charges, losses, etc.

Casting costing.

You can refer to this.

There are many different factors in the foundry industry, such as the quality of raw materials, commodity quality, market demand and so on. In order to achieve the current price ratio, enterprises need to do the following: 1. Optimize raw material procurement

Reasonable procurement of raw materials, scientific allocation of raw materials, improve the utilization rate of raw materials, in order to reduce costs. 2. Improve production efficiency: optimize the design of the production line and improve the efficiency of the opening and closing of the production line, so as to improve the quality and output of the product.

3. Improve quality control: establish a perfect quality control system to ensure the quality and stability of products. 4. Optimize process management

Optimize the production process, speed up delivery, and improve the quality of delivery to meet customer needs. 5. Carry out marketing: reasonable pricing, targeted marketing, increase product sales before the bureau, and improve the overall ratio.

Summary. Hello, the foundry industry can achieve the current price ratio by formulating a scientific strategy. First of all, it is necessary to understand the supply and demand situation of the current market, as well as the needs of customers, in order to determine a reasonable level.

Secondly, according to the market supply and demand, reasonable pricing to provide customers with reasonable quality to achieve the current price ratio.

Hello, the foundry industry can achieve the current price ratio by formulating a scientific hole or a strategy. First of all, it is necessary to understand the supply and demand situation of the current market, as well as the needs of customers, in order to determine a reasonable level. Secondly, according to the market supply and demand, reasonable pricing to provide customers with reasonable quality to achieve the current price ratio.

Finally, it is necessary to regularly adjust the foundry industry to adapt to market changes and ensure the sustainability of the current price ratio.

Summary. 1. Castings are generally calculated by the unit price per ton, labor + casting raw materials (energy, iron, etc.) + auxiliary materials (sand, pulverized coal, etc.) + cleaning casting labor costs + cleaning casting material cost application, etc. 2. Casting cost = (cost of batching kilograms management fee per kilogram of casting) Casting weight + (6 + number of surface layers - 1) + number of back layers - 2) process yield rate + quality grade coefficient) (casting weight supplementary process cost 3, supplementary process cost refers to the cost of sand removal (such as drilling sand, biting acid, sandblasting, alkali explosion, etc.) and additional processes such as shaping outside the conventional process.

I would like an iron casting cost analysis table.

Calculated by operation.

Foundry Workshop Iron Castings Cost Calculation Table Hello dear. Direct raw materials into the history of Huiben: limb staring pig iron and so on 2

Production cost: power electricity, etc. 3Personnel, management costs:

Workers, workers, etc. 4Storage, shipping costs: shipping costs and other pro!

1. Castings are generally calculated by the unit price per ton, labor + casting raw materials (energy, iron, etc.) + auxiliary materials (sand, pulverized coal, etc.) + cleaning casting labor costs + cleaning casting material cost application, etc. 2. Casting cost = (cost of ingredients per kilogram and management fee per kilogram of casting) Casting weight + (6 + number of surface layers - 1) + number of back layers - 2) process yield rate + quality grade coefficient) (Casting weight supplementary process cost 3, supplementary process cost refers to the cost of sand removal (such as drilling sand, acid bite, sandblasting, alkali explosion, etc.) outside the conventional process and the cost of additional processes such as the bird-shaped closure of the whole car cave.

Depending on the mode of production, the method of accounting for costs is also different.

First, the cost accounting of this production method is relatively simple, and the direct material cost is calculated according to the value of various materials consumed in the batch of castings, such as aluminum ingots, return materials, alloy materials, etc., in which the return material is the beginning of the return material stock minus the end of the return material stock, if there is a negative value, it means that the return material is not consumed, but the return material is generated.

Direct material cost = aluminum ingot consumption * unit price + various alloys * unit price + consumption of recycled material * estimated unit price. The reason why the estimated unit price of the recycled material is because under normal circumstances, the recycled material is not sold and has been recycled in production, so it is estimated based on experience and the current market.

Auxiliary materials consumed in the current period, such as molding sand, binders, etc., are included in the manufacturing expenses. It is also recommended that water and electricity costs be included in manufacturing costs.

Workers directly engaged in production are included in direct labor, and the wages of indirect production personnel and workshop management personnel are included in manufacturing expenses. Other production-related direct and indirect costs are charged to their respective accounts.

Finally, according to the above information, calculate the actual cost of the month, plus the beginning of the work-in-progress cost, minus the end of the period according to the actual inventory of the end of the work-in-progress cost, you can get the total cost of the castings produced in the month, and then divide by the casting output (in weight or quantity as the unit of measurement), you can get the cost of the unit casting.

Second, multi-variety production This production method cost calculation is more complicated, although I have taught others the accurate method, but none of them can be used well, the reason is that most of the people engaged in accounting work do not understand the production process, only pursue the correctness of the accounting business itself, and ignore the correctness of its actual reflection. I'm going to teach you a relatively simple way to do it, and it's good if you can understand it and use it well. This method is carried out in two steps; The first step is to calculate the total cost of the products produced in the current month (the calculation method is the same as "one"); In the second step, the total weight of the blank and the man-hours consumed for each casting are calculated, and the direct materials in the total cost are allocated according to the respective output weight of each casting, and the direct labor is allocated according to the man-hours (fixed or actual) consumed by various castings.

The difficulty is in the distribution of manufacturing costs, in fact, it can not be said that it is difficult, mainly because the average person will not notice, under normal circumstances, the distribution of manufacturing costs will be allocated according to the consumption of man-hours, but according to my years of experience, this is a very unscientific distribution method, I recommend the distribution method, the previous calculation of the various castings to bear the direct materials and direct labor as the allocation of manufacturing costs. How to divide it, I believe you will. After the respective allocations are completed, the cost of the unit product can be calculated.

I hope it will help you, if you can do a good job in the cost accounting of the foundry industry, then it is not difficult for you to do accounting in other industries.

Included in the corresponding account.