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The most complete cost accounting method for machining in history

Detailed calculation method:

1) First of all, you can ask the other party to provide a preliminary process arrangement for key or complex parts, detailed to each process and the time consumption of each process

2) The processing cost can be calculated according to the hourly cost of equipment required for each process. You can also ask the supplier for specific equipment costs, for example,

Ordinary vertical heating is between ¥ 60~80 per hour (tax included). Milling machines, ordinary cars and other ordinary equipment are generally ¥ 30…

3) The price is based on the proportion of packaging and transportation, management expenses, tooling and tools, and profits

Of course, the price will, to some extent, have a lot to do with the annual purchase volume and difficulty of the parts.

It is easy to understand that the price of a single piece is much lower than that of a batch.

Rough estimation method:

1) For large pieces, the volume is large and the weight is heavy.

Common difficulty: the ratio of processing cost to the cost of raw materials of the whole part is about 1:1, which is inversely proportional to the purchase quantity;

Difficult: the ratio of processing cost to the cost of raw materials of the whole part is about 1.2~1.5:1, which is inversely proportional to the purchase quantity;

2) For small and medium-sized parts

Common difficulty: the ratio of processing cost to the cost of raw materials of the whole part is about 2~3:1, which is inversely proportional to the purchase quantity;

Difficult: the ratio of processing cost to the cost of raw materials of the whole part is about 5~10:1, which is inversely proportional to the purchase quantity;

Due to the great process flexibility of machining, that is, a part can have many process arrangements, so the cost is certainly different. However, the supplier sometimes tells you that a complex process will increase the price when quoting, while other simple processes will be used in actual production. Therefore, the buyer’s own reading of drawings and knowledge of part processing determine your grasp of the cost, Therefore, the purchase of mechanical parts requires a comprehensive knowledge of machining.

Machining expenses are generally based on man hours!

If you want to process a workpiece, the first is the material cost of the other party; Then there are some travel expenses (generally not) for the purchase of workpieces;

The most important thing is the processing hours required for the workpiece you want to process. Generally, the lathe workers are 10-20 yuan/hour, and the bench workers are about 10-15/hour less; The rest will not be cited;

If you do not have ready tools (such as knives and molds), you should bear part or all of the purchase costs; The final sum is the processing cost you have to pay!

Material cost, machine depreciation, labor cost, management cost, tax and material cost, machine depreciation, labor cost

It is essential to wait for basic things. Or material costs, processing costs and taxes, as well as business costs, transportation costs. Budgeting requires a thorough understanding of multiple markets. If you don’t go through them for a few years, you won’t know anything. Even my teachers often sigh! You can’t be careless!

The process problems should include material cost, processing cost (the processing price is different), equipment depreciation cost, workers’ wages, management fees, taxes, etc. It is mainly to determine the process, that is, the processing method, and then calculate the man hour according to the process. The basic processing cost of a single part is determined by the man hour, plus other costs. Machining expert WeChat: 1828765339 process is a very complicated knowledge. A part uses different processes, and the price is different. The basic price of processing man hours for each type 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 you have, but generally it has a basic price, which fluctuates between the basic prices

1. Basic price of car: 20-40 depends on the actual situation, such as small pieces, and the simple working hours are less than 20 yuan; Sometimes it is even only 10 yuan, such as some large belt pulleys, and the processing margin is large. The boss only earns the money of cast iron powder; Sometimes, if the workpieces are large, the ones that can’t be processed on the market can be higher, two or three times, and others can’t

2. Basic price of mill: 25-45

3. Basic milling price: 25-45

4. Basic price of drill: 15-35

5. Basic price: 15-35

6. Basic price of wire cutting: 3-4/900mm2

7. Basic price of electric spark: 10-40, 50 per piece (less than 1 hour)

8. NC basic price: 2-4 times more expensive than ordinary ones

9. Carving: generally single piece Of course, 50-500/piece is a sentence. The specific product price is specific The above prices are only for reference. If you have any experience, I hope you can share it with us.

S/N Equipment name Model Processing scope Processing cost (yuan/hour)

1 Lathe C616 Φ three hundred and twenty × 750~1000 11

2 Lathe C6140 Φ four hundred × 1000~2000 13

3 Lathe J1-MAZAK Φ four hundred and sixty × 1000~2000 15

4 Lathe C6150 Φ four hundred and sixty × 1000~2000 15

5 Lathe C630 Φ six hundred and thirty × 1000~2000 21

6 Lathe C650 Φ eight hundred × 1500~5000 30

7 Vertical lathe C5116A Φ 1600 28

8 Radial drilling machine Z3050 Φ 50~ Φ 63 16

9 Radial drilling machine Z3080 Φ 80 20

10 Vertical drilling machine Z5140A Φ 32~ Φ 40 1211 horizontal boring machine T68 1000 × 1000 26

12 Horizontal boring machine T611 1000 × 1000 30

13 Vertical boring machine T4163 630 × one hundred and ten thousand and fifty-six

14 Horizontal boring machine T6111A 1200 × 1200 36

15 Universal cylindrical grinder M1420 Φ 125~220 × 350~1000 15

16 Universal cylindrical grinder M1432A M9025 × 500~1000 19

17 Universal cylindrical grinder M1432B Φ 315~320 × 1500~3000 26

18 Universal cylindrical grinder M1331A Φ 315~320 × 1500~3000 26

19 Universal cylindrical grinder M1450 Φ five hundred × 1500~2000 28

20 Precision universal external grinder MG1432 Φ three hundred and twenty × 1000~2000 32

21 Internal grinder MG1432 Φ 12~ Φ one hundred × 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 Guide rail grinder M50,100 1000 × 6000 28

26 spline grinder M8612A Φ one hundred and twenty × 1800 28

27 Thread grinder Y7520W Φ two hundred × 500 20

28 Gear grinder Y4632A Φ three hundred and twenty × 6M 30

29 Universal tool grinder M5MC Φ two hundred × 500 1330 universal tool grinder MW6020 Φ two hundred × 500 13

31 Universal tool grinder M9025 Φ two hundred × 650 16

32 Universal tool grinder M6025H Φ two hundred and fifty × 650 16

33 Universal tool grinder M6425 Φ two hundred and fifty × 650 16

34 Broach grinder M6110D Φ one hundred × 1500~1700 16

35 Gear hobbing machine YM3150E Φ five hundred × 8M 22

36 Bar gear rail YM5150B Φ five hundred × 8M 18

37 Vertical milling machine X5030A Φ three hundred × 1120 16

38 vertical milling machine X52K Φ three hundred and twenty × 1250 18

39 Vertical milling machine XA5032 Φ three hundred and twenty × 1250 1840 horizontal milling machine X63W Φ four hundred × 1600 24

41 ram milling machine XS5646/1 Φ four hundred and twenty-five × 2000 28

42 shaper B665 650 × 800 14

43 shaper B650 650 × 800 11

44 Hydraulic shaper BY60100900~1000 16

45 Hydraulic shaper B690 900~1000 16

46 Gantry planer B2016A 900~100028

47 Gantry planer B2020A 2000~6000 50

48 Pole bed B5032 200~320 12

49 Broaching machine L6140 40T 1550 Scoring fitter Φ two hundred × 650 15

51 Assembly fitter Φ two hundred × 650 30

52 Mold fitter Φ two hundred × 650 30

53 Machining center Φ two hundred × 650 80

54 Wire cutting Φ two hundred × 6509 55

55 Welding knife Φ two hundred × 650 7

Due to different regions, different times, different manufacturers, different demanders, different suppliers, different quantities, there are many differences, prices are also varied, not certain. However, it is generally charged according to the processing hours, and a reference is given as follows (the figures are only for reference, and the regional and time differences are very large):

This data does not include electric machining, such as wire cutting, which is generally charged based on the area to be processed. Charging Standards for General Machined Parts I. Pricing method by man hour:

Z25 drilling machine, CA6140 lathe, planer, slotting machine and sawing machine are charged at 15 yuan per hour. Vertical and horizontal milling, wire cutting, lathe, gantry milling are charged at 20 yuan per hour. The fitter’s general maintenance is charged at 15 yuan per hour. The time keeping unit starts from taking over the processing to the completion of processing and acceptance.

2、 Charging method according to parts, quantity and accuracy requirements: 1. Drilling and processing of general materials

If the depth to diameter ratio is not more than 2.5 times and the diameter is less than 25MM, the charge will be based on the drill diameter * 0.05 and the diameter is 25-60. The charge will be based on the drill diameter * 0.12 (the smallest hole is not less than 0.5 yuan). The charge will be based on the basic price * depth to diameter ratio * 0.4 for general materials with the depth to diameter ratio greater than 2.5. The charge will be based on the basic price * 5 for those with the hole diameter less than 0.1MM or the charge will be based on the tap diameter * 0.2 for those with the center distance less than 0.1MM (cast iron as the standard, steel parts will be another * 1.2) During batch processing, the standard base price * 0.2-0.8 will be charged (according to the batch size and processing difficulty)

2. General precision optical shaft machining for lathe machining

If the length diameter ratio is not greater than 10, the charge will be based on the blank size * 0.2 of the workpiece (at least 5 yuan)

If the length diameter ratio is greater than 10, the general step shaft (fan shaft, pump shaft, reducer shaft, grinding wheel shaft, motor shaft, main shaft, etc.) will be charged at the general optical shaft base price * length diameter ratio * 0.15, and the accuracy is required to be within 0.05MM or with taper, the general step shaft (fan shaft, pump shaft, reducer shaft, grinding wheel shaft, motor shaft, main shaft, etc.) will be charged at the general precision optical shaft processing base price * 2, if there is taper, internal and external rib, The general purpose lead screw shall be charged as per the general precision optical shaft processing base price * 3 and the general precision optical shaft processing base price * 4. The charging standard for general flange parts shall be charged as per the material diameter * 0.07, and the charging standard for parts with a diameter greater than 430mm shall be charged as per the material diameter * 0.12. General round nut parts are charged as per diameter * 0.25 (including materials), general trapezoidal parts, triangular nut parts are charged as per diameter * 0.3 (excluding materials), general shaft sleeve parts (diameter less than 100, diameter length ratio less than 2) are charged as per material outer diameter * 0.2, and those with diameter length ratio more than 2 are generally repaired as per diameter length ratio * base price * 0.6, bearing table parts with wear amount less than 2 mm, diameter less than 40 mm, width less than 25 mm are charged as per 5 yuan, and center frame is required, Or the base price * 2 for the length greater than 1.7m. Those with a diameter greater than 40MM shall be charged according to the diameter * 0.2.

3. Milling machine processing general keyway processing

(If the aspect ratio is less than 10), the button slot width * 0.5 will be charged (minimum 5 yuan). If the aspect ratio exceeds 10, it will be charged according to the aspect ratio * base price * 0.1. If there are strict location requirements, the base price * 2 will be charged. WeChat of Moulder magazine: mojurenzazhi’s materials with hardness greater than HRC40 will be charged at the base price * 2. For general spline processing (with the length diameter ratio less than 5), it shall be charged by the spline shaft outer diameter * 0.8 (minimum 15 yuan). For general gear processing, it shall be charged by the module * number of teeth * 0.5 yuan. Worm gears are collected according to the base number * 1.2. Helical gears, bevel gears and modified gears are charged at the base price * 2. For general plane processing, it is charged at 1.5 yuan per square decimeter (minimum 5 yuan). For general boring processing, it is charged at the hole diameter * 0.25.

4. Band sawing type, with general round steel, thick wall pipe and square steel cutting, the calculation is 5 yuan per square decimeter (minimum 5 yuan). The general steel plate is cut, sliced, and the open angle is 10 yuan per square decimeter (minimum 10 yuan).

5. General parts are charged according to the cutting area (mm2) * 0.008 yuan. RMB 5 will be added for each threading hole of parts requiring threading.

6. Electric welding and gas cutting and plasma cutting

1 yuan for each ordinary electrode with a diameter of 3.2, and 3 yuan for each TH506 welding casting. For gas cutting processing, calculate the plasma cutting stainless steel according to the thickness of iron plate MM * cutting length M, and charge it according to the gas cutting base price * 3, and charge it according to the gas cutting base price * 2 for carbon steel cutting.

7. About special urgent parts and overtime parts

The charging of special urgent parts at the standard base price * 2 is defined as: arrange for a specific customer to repair or manufacture urgent parts at the first time. Overtime parts refer to parts that must be manufactured continuously beyond normal working hours.

Optical tool curve grinding cost

60 yuan/hour 200 lathe, 20 yuan/hour more than 300 lathe 30 yuan/hour milling machine 20 yuan/hour drilling 15 yuan/hour boring machine 35 yuan/hour grinder 30 yuan/hour slotting machine 15 yuan/hour shaper 20~25 yuan/hour planer Milling 30 yuan/hour Rolling machine (rolling steel plate thickness less than 20 yuan) 60 yuan/hour C620.C6140 basic 20 yuan/hour 30 yuan per hour lathe 30 yuan per hour vertical lathe  50 lathe 60 yuan per hour radial drill 20 yuan per hour T68 boring machine 30 yuan per hour cattle planer  small end milling horizontal milling 20 yuan per hour gantry milling gantry planer 60 yuan per hour 400 yuan per hour and less than one meter cylindrical monomachine 20 yuan per hour three meters per hour 60 yuan per hour machining center 80 yuan per hour Electric welding and gas cutting are basically calculated by pieces. If it is not convenient to calculate, it is calculated as 30 yuan an hour for bench workers to assemble 20 yuan an hour In addition, the labor payment is also related to the quantity of outsourced processing. The fine grinding tolerance is 0.005 40 yuan/hour, the spark tolerance is 0.01 80 yuan/hour, and the slow wire walking tolerance is 0.005 100 yuan/hour Smooth and curved grinding tolerance 0.003 180 yuan/hour 1. Annual output (determine the investment scale)

2. Allocation of plant and land investment

3. Number of welding stations and depreciation rate of assembly line (assembly line allocation)

4. Number and depreciation rate of welding equipment (equipment input and allocation)

5. Cost of welding consumables

6. Welding fixture and depreciation rate (fixture input and allocation)

7. Wages (including wages, bonuses, working meals, transportation, medical fund, unemployment fund, pension fund, housing fund and personal adjustment tax of production workers, technicians and managers) and utilization rate of working hours

8. Input and allocation of energy consumption and environmental protection costs

9. Daily maintenance expenses of welding equipment, jigs and assembly lines 10. Allocation of expenses incurred in scrapping and repair 11. Allocation of product development costs 12. Allocation of social expenses 13. Profit margin 14. Various tax rates

Generally including the above aspects, there may be many omissions!!

Ken Luo
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