涂料涂装成本核算方法介绍  

Introduction of Cost Accounting for Paint

作　　者：曾凡辉[1] 王浩新[1] 包胜军[1] 

机构地区：[1]株洲时代新材料科技股份有限公司,湖南株洲412007

出　　处：《中国涂料》2015年第8期73-75,共3页China Coatings

摘　　要：从人工成本、主材料成本、辅助材料成本、运输与装卸成本、能耗成本、场地与设备折旧等方面分析了组成涂料涂装成本的几大要素及成本计算方法,提出了一种工业防护涂料涂装成本的计算方法。The several cost composition of paint and cost calculation were analyzed including the labor cost, the main materials cost, auxiliary materials cost, transportation cost, handling costs, energy consumption, and venue and equipment depreciation. A kind of industrial painting cost calculation method was put forward.

关 键 词：涂料涂装 成本核算 涂料成本 

分 类 号：TQ639[化学工程—精细化工]