Process cost control of CNC machining

Process cost control of CNC machining

         There are many processes in the process of product processing. The accumulation of costs in each process constitutes the cost of production and processing. First, the development process of process cost must be studied and analyzed. The main factors of construction process cost are various expenses incurred by equipment opening, including consumption Power, the compensation value after wear and tear, the maintenance cost, the working hours of the operator, and the time required to start the equipment. The analysis of various costs and the spontaneous combustion status of the equipment determines the amount of various costs incurred. These costs are Relatively fixed, and the time the equipment is activated is a variable, and the control time is the key to reducing costs, starting from a single process to multiple processes and even expanding to the entire product processing flow.

            Develop a cost business control process to control the cost to expense in the production and processing process. The design idea of ​​the cost control business process is to combine the logistics, capital flow, and information flow in the production process together to improve operational efficiency and reduce Operating costs enable various business activities to maximize management effectiveness.

          Carry out an investigation of the production status of the enterprise, understand the current operation situation, analyze the production and movement process of things, the direction of information transmission, the form of capital flow, find the best combination form, and find a more appropriate control according to the specific situation of the enterprise method.

         1. The measurement of liability costs. The concept of responsibility cost refers to the controllable cost of a certain responsibility center or a responsible person. The characteristic is that the responsible person has the ability to control its formation, so as to influence and adjust its amount. Responsibility cost is two completely different production concepts. Product cost refers to the energy consumption of product production with the product as the target track. The principle of aggregation is who benefits who bears it. The responsibility cost is the total production cost collected by the responsibility center. equal.

       The corporate responsibility cost accounting system is divided into two levels of organization systems: plant level and workshop level. The plant planning department is responsible for the plant level. The main responsibility is to formulate the responsibility cost index of each unit, evalsuate the completion of the assessment, collect and manage product costs, and build products. Detailed account of departmental responsibility cost; workshop level is in charge of the workshop control group. The main responsibility is to calculate the responsibility cost of departmental and process parts, check and evalsuate the actual cost of responsibility completed by the operator against the standard cost, establish basic data accounts, and submit it to the superior The corresponding report.

          2. The calculation method of liability cost. According to the time when the calculated liability cost occurs, it can be divided into standard liability cost and actual liability cost. Standard liability cost is the liability cost calculated in accordance with the standard parameter 2 specified by the industry or department. The actual liability cost is the statistical result of the operator in the actual production process. The calculation formula is slightly different. The formula for the standard process cost and the actual liability cost is as follows:

          Standard process responsibility cost (yuan) = process quota working hours (hours) × standard hourly cost of equipment required by process regulations (yuan/hour); actual process responsibility cost (yuan) = process actual working hours (hours) × meeting the requirements of process standards The standard hourly cost of the equipment; the actual process responsibility cost is the objective actual screening after the operator completes a series of process activities. It is the real product cost. The cost of a machine consists of several to the process cost, which is the truth of the above-mentioned product generation process. Index, its process reflects the characteristics that can be controlled, and the use of this characteristic is the key to product cost control.