EXTRUSION BLOW MOLDING MACHINE PRODUCTION COST ACCOUNTING

Extrusion Blow Molding Machine

Extrusion Blow Molding Machine Production Fixed Cost:

Fixed cost refers to the cost of whether the factory is open or not, regardless of whether it is produced or not.

Calculated in chinese yuan: one extrusion blow molding machine CNY / day, three places after the decimal point.

Fixed Cost Estimates Are Only Available For Pure Blow Molding Machine Company.

If the company covers production content such as blow molding, mold manufacturing, and finished product assembly, the infrastructure and other expenses should be reasonably divided and calculated.

  1. Factory depreciation (own factory): total cost / 30 years / 255 days, leased factory: annual rent / 255 days;
  2. Extrusion Blow Molding Machine equipment depreciation machinery and equipment total price / 10 years / 225 days;
  3. Infrastructure maintenance cost, annual maintenancecost / 225 days;
  4. Extrusion Blow Molding Machine and equipment maintenance costannual maintenance cost total / 225 days;
  5. Financial year total interest / 225 days;
  6. Total management expenditures per year / 225 days
  7. Total annual expenditure of electric transformers / 225 days
  8. Unforeseen expenses
  9. Other

Subtotal 1+2+3+…9=X CNY/day.

One Extrusion Blow Molding Machine Production CostX / ( Total blow molding capacity (g) * utilization rate of 75%) = Y CNY/g/day.

Y * One machine (g) = Z CNY/day

Description Of Content And Formula:

  • 30 years: The design life of a general factory building is 50 years, which is reasonable according to 30 years.
  • Total blow molding capacity: the sum of the blow molding volume of all blow molding machines in the factory.
  • 225 days: One-year effective working day is calculated in 225 days.
  • 10 years: The life of extrusion blow molding and related equipment is 10 years.
  • Infrastructure maintenance costs: generally estimated at 2% of total infrastructure value
  • Extrusion Blow Molding Machine and equipment maintenance costs: generally estimated at 3% of the total value of machinery and equipment.
  • Management cost: the sum of administrative staff salaries, hospitality expenses, travel expenses, transportation expenses, certificate costs, etc.
  • Electric transformer apportionment: fixed expenditure for independent transformers.

Extrusion Blow Molding Machine Production Variable Cost:

Variable cost description: Variable cost refers to the cost directly incurred in the product itself. In units of CNY.

Calculated to: CNY / PCS (delivered qualified products), decimals reserved for three.

Processing Cost: CNY/ EACH MOLD

  1. The number of mold times for one extrusion blow molding machine can be produced every day (24 hours) * the rate of qualified products 95% A
  2. Workers’ wages total / A
  3. Electricity cost * 0.75 * 24 / A
  4. Fixed cost amortization Z / A
  5. Blow molding machine processing costeach mold. 11+12+13=B CNY/EACH MOLD

Original And Auxiliary Materials Cost:

Raw material weight unit price × product gross weight D CNY/PCS

Auxiliary material consumption total / A = E CNY/PCS

Packing Cost:

Single blow molding machine product packaging cost measured F CNY/PCS

Freight Cost:

Transportation cost measured G CNY/PCS

Secondary Processing Cost: Assembly, Printing, Etc.

The second processing cost is measured and calculated H CNY/PCS

Extrusion Blow Molding Machine Production Total Cost:

Self-operated products B+C+D+E+F+G+H==K CNY/PCS

Proprietary products B+C+D+E+F+G+H==K CNY/PCS

Profits and taxes, etc.:

The contents of each enterprise depending on the specific circumstances.

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