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工业企业的工具车间,主要担负着为各基本生产车间提供各种刀刃量具的任务。由于刀刃量具的品种和规格繁多,往往同类品种不同规格的产品可多至数十百种。而且随着基本生产车间产品工艺的变化和改进,刀刃量具的规格经常变动。如果逐个计算每种产品的实际成本,工作量就十分繁重。这里介绍一种运用系数法计算刀刃量具成本的方法,以供参考。首先,将工具车间生产的各种刀刃量具按品种进行分类。如刀刃具可分为铰刀、刮刀、锐刀,占头,丝锥等,量具可分为量棒、量块、塞规等。然后再按一定的标准(单件产品耗用的材料费和工时)分别确定单件产品的材料和工时系数。确定系数的具体方法是:可任意选取某一类别的单件产品作为标准品,将其材料和工时耗用量定为系数“1”,其余同类不同规格的产品则比照标准品求出各自的材料和工时系数比率,编制“系数对照表”,以作为分配成本费用的依据。
The tool shop of industrial enterprises is mainly responsible for providing various blade measuring tools for various basic production workshops. Due to the wide variety of types and specifications of blade gauges, there are often as many as several hundred different types of products of the same type. And with the changes and improvements in the production process of basic production plants, the specifications of the cutting edge gauges often change. If you calculate the actual cost of each product one by one, the workload is very heavy. Here is a method to use the coefficient method to calculate the cost of the blade gauge for reference. First, the various tool tools produced by the tool shop were categorized by variety. Such as knife can be divided into reamer, scraper, sharp knife, account for the head, taps, etc., measuring tools can be divided into measuring sticks, measuring blocks, plug gauges and so on. Then according to a certain standard (material costs and working hours spent on a single product) to determine the individual product materials and time coefficient. The specific method for determining the coefficient is: a single product of a certain category can be arbitrarily selected as a standard product, and the material and man-hour consumption thereof are set as a coefficient “1”, and other similar products of different specifications are compared with the standard product to find their own The ratio of materials and working hours, the preparation of “coefficient comparison table” as a basis for the allocation of cost costs.