The composition of the cost of forgings can be divided according to the economic use of production costs, and the cost items divided by economic use are called cost items. According to the regulations of the financial department, it is generally divided into six items: raw materials, fuel and power, wages and surcharges, waste loss, workshop expenses and corporate philosophy expenses. For forging production, the division and content of cost items are roughly as follows. 1. Raw materials refer to the steel consumed to form the entity of forgings (deduct the value of recyclable waste, such as burrs, continuous skins, and material ends). 2. Fuel and power refers to the purchased and self-made fuel and power (electricity, steam, compressed air, etc.) directly used in the production of forgings. 3. Moulds refer to various moulds directly used to produce forgings.Forging 4. The wages and surcharges of production workers refer to the wages of workers who directly participate in the production of forgings and the wage surcharges drawn in accordance with the prescribed proportion. 5. Waste loss refers to the loss incurred by waste during the production process. 6. Workshop expenses refer to the expenses incurred to manage and organize workshop production. Workshop expenses include wages and wage surcharges for personnel other than production workers, office expenses, domestic water and electricity costs, auxiliary material costs, fixed assets (design and plant) depreciation, repair costs, amortization of low-value consumables, and labor protection Expenses, transportation fees, external processing fees, profit and loss and damage to work in progress, and other expenses. 7. Enterprise management fees refer to the expenses incurred for managing and organizing the production of the whole factory. For the forging workshop of the integrated plant, the cost is shared proportionally. Enterprise management expenses include: salary and salary surcharges of the enterprise management department, office expenses, water and electricity expenses, travel expenses, depreciation expenses, repair expenses, amortization of low-value consumables, labor protection expenses, design, research, test and inspection expenses, and warehouse expenses , Security and fire-fighting equipment expenses, employee education and training expenses, interest expenses, union expenses, incentive expenses, profit and loss and damage of materials and semi-finished products and finished products, sales expenses and others. Grouping according to the expenditure usage (that is, according to the cost item) can clearly reflect the composition of the product cost, observe the proportion of different economic uses in the cost, and analyze the specific reasons for the cost rise. Therefore, this classification method is mainly used in enterprise cost management. The method of collecting production costs according to the types of forgings and calculating the cost of a single forging is called the unit cost method. In order to measure the cost level of the whole plant or the whole workshop, the unit cost of all forgings produced in the current period can be added up and divided by the total mass of the forgings produced in the current period to obtain the cost per ton of forgings. The characteristic of the unit cost method is that the cost calculation object is each forging, so it is convenient to calculate the price of each forging. The "Cooperative Valuation Method for Steel Die Forgings" issued by the former Ministry of Machinery Industry is based on the basic unit, and it is also the universal pricing method for forgings in the world. The technical and economic analysis also mainly uses this method to calculate the cost of forgings of each process plan.Forging The cost per ton can only reflect the cost level of the entire plant or the entire workshop, but not the exact cost of each forging. Because the ton cost calculation method does not distinguish the complexity and quality of the forgings, the cost is calculated according to the tonnage. However, forgings of different complexity and quality require different forging equipment, fuel and power unit consumption, die consumption, etc., and their unit (ton) cost is also different, so it cannot reflect the accurate cost of each forging. Since the late 1970s in my country, some professional forging factories have implemented the unit cost calculation method in order to overcome the above shortcomings of the ton cost calculation method. However, there are many factors that affect the cost of forgings, such as the type of forging, the type of raw material, and the equipment used. Different from the type of process and its management level, the proportion of its various factors to the cost of forgings is also very different.. From the above cost item analysis, it can be seen that improving material utilization and improving enterprise management is one of the effective ways to reduce forging costs and increase corporate profits. At the same time, we must also vigorously reduce fuel consumption, reduce fuel power costs, increase mold life, and reduce molds. The amount and die cost are also one of the ways to reduce the cost of forgings.
