精铸件成本核算与报价过程分析  

Cost Accounting and Quotation Process Analysis of Precision Castings

作　　者：吴光来 WU Guanglai(Ningbo Shuanghai Machinery Manufacturing Co.,Ltd.,Ningbo 315600,Zhejiang China)

机构地区：[1]宁波双海机械制造有限公司,浙江宁波315600

出　　处：《铸造工程》2020年第4期35-37,共3页Foundry Engineering

摘　　要：结合本公司生产设备与工艺流程以及所使用的原辅材料,采用过程分析法剖析铸件的制造成本并建立成本核算的框架(计算公式)。阐明了铸造行业的利润来源于精打细算,来源于成本的增减程度。只有在保证质量的同时,降低制造成本,提高质量、产量,企业才能够发展壮大。The process analysis method is used to analyze the manufacturing cost of castings and establish a cost accounting framework(calculation formula)combined with the company’s equipment and process as well as the raw and auxiliary materials used.Clarified that the profit of the foundry industry comes from careful calculation and the degree of cost increase or decrease.Only when quality is ensured,can manufacturing cost be reduced,quality and output be improved,then enterprises grow and develop.

关 键 词：铸件成本 工艺出品率 制造过程分析 报价公式 

分 类 号：T-9[一般工业技术]