Processing cost calculation
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I would like to ask how the processing cost of a device is generally calculated? What items are included? What departmental statistical data is being calculated?
It includes raw material costs, energy costs, equipment depreciation, and labor costs. Energy costs cover steam, fuel gas, water, electricity, etc
Thank you. Is the repair cost included?
Our costs are calculated as follows for reference:
I. Raw materials
II. Salaries and benefits for production and management staff
III. Subtotal of fixed costs
1. Rental fees
2. Property insurance premiums
3. Low-value consumables
4. Material consumption
5. Water costs
6. Electricity costs
7. Heating costs
8. Office expenses
9. Travel expenses
10. Printing costs
11. Transportation costs
12. Transfer costs
13. Testing and inspection costs
14. Design and drafting costs
15. Waste disposal fees
16. Shutdown losses
17. Labor protection expenses
18. Others
IV. Subtotal of variable costs
1. Auxiliary materials: Catalysts, additives (oils, digestants), packaging materials, others
2. Purchased energy: Water (tons), electricity (kilowatt-hours), steam (tons), air (cubic meters), others
3. Purchased fuels: Fuel oil, fuel gas, coal, others
4. Self-produced fuels: Fuel oil, fuel gas, others
5. Less: Energy supplied externally: Water (tons), electricity (kilowatt-hours), steam (tons), air (cubic meters), others
V. Repair costs
VI. Cash operating costs (VI = II + III + IV + V)
VII. Other expenses
1. Depreciation costs
VIII. Total (VIII = I + VI + VII)
Details of other expenses under fixed costs: Scientific research expenses, communication costs, external processing (labor) costs, vehicle usage costs.
Under manufacturing costs: Salaries, employee benefits, housing provident fund, unemployment insurance premiums, labor insurance premiums, including: Pension insurance premiums, supplementary medical insurance premiums, housing subsidies, direct salaries, direct labor employee benefits
I. Raw materials
II. Salaries and benefits for production and management staff
III. Subtotal of fixed costs
1. Rental fees
2. Property insurance premiums
3. Low-value consumables
4. Material consumption
5. Water costs
6. Electricity costs
7. Heating costs
8. Office expenses
9. Travel expenses
10. Printing costs
11. Transportation costs
12. Transfer costs
13. Testing and inspection costs
14. Design and drafting costs
15. Waste disposal fees
16. Shutdown losses
17. Labor protection expenses
18. Others
IV. Subtotal of variable costs
1. Auxiliary materials: Catalysts, additives (oils, digestants), packaging materials, others
2. Purchased energy: Water (tons), electricity (kilowatt-hours), steam (tons), air (cubic meters), others
3. Purchased fuels: Fuel oil, fuel gas, coal, others
4. Self-produced fuels: Fuel oil, fuel gas, others
5. Less: Energy supplied externally: Water (tons), electricity (kilowatt-hours), steam (tons), air (cubic meters), others
V. Repair costs
VI. Cash operating costs (VI = II + III + IV + V)
VII. Other expenses
1. Depreciation costs
VIII. Total (VIII = I + VI + VII)
Details of other expenses under fixed costs: Scientific research expenses, communication costs, external processing (labor) costs, vehicle usage costs.
Under manufacturing costs: Salaries, employee benefits, housing provident fund, unemployment insurance premiums, labor insurance premiums, including: Pension insurance premiums, supplementary medical insurance premiums, housing subsidies, direct salaries, direct labor employee benefits