The main factors affecting the cost of carton enterpris […]
The main factors affecting the cost of carton enterprises are these four elements.
I. Impact of infrastructure and equipment configuration on cost control
In addition to the various factors affecting the cost of carton in actual production, the scale of investment, production forecast, product structure, etc. will have a certain impact on the cost of the enterprise at the beginning of its establishment.
Therefore, at the beginning of the establishment of the factory, we must clarify which investments of the company can bring benefits, and which investments will increase production costs? The greater the scale of investment of enterprises, the greater the production capacity, and the corresponding risk of overcapacity will increase accordingly.
If the business volume does not go up and the output does not reach the production capacity, the corresponding cost will increase. Therefore, in the construction and purchase of such factories, office facilities, machinery and equipment, and vehicles, it is very clear that they should be applied as the principle of construction and purchase. It is necessary to consider the production needs after the increase in production capacity, Carton printing machine and it must be in line with the current situation. In the actual situation, the combination of the two can be combined to avoid over-performance.
In particular, in the purchase of equipment, enterprises should fully consider their problems with product structure, production efficiency, product quality, and operational quality, so as to be targeted.
Second, the impact of product structure & order quantity on cost control
Product structure and order volume have a direct impact on product cost, especially for short orders. Because the number of such orders is small, the materials and production processes used in the production process cannot be streamlined, so the cost of the products is directly affected; the main impacts are reflected in material costs, manufacturing costs, sales costs, storage costs, transportation costs. Use on.
In general, the manufacturing cost of a short order is 2 to 5 times that of a batch order. Suppose a company has two identical presses, one for batch production, 7 for 9600 square meters for 8 hours, and the other for short orders, 22 for 8 hours, about 1850 square meters; The salary of personnel, depreciation of fixed assets, power and other expenses are all related to the batch. The impact of short orders on cost is more reflected in sales, warehousing, and transportation costs. Regardless of the number of orders, the related management costs are greatly improved in the processing of orders, especially in the process of warehousing and transportation. This in turn increases the cost of sales, so to a large extent, the cost of short orders is much higher than the cost of production of large quantities.
However, because it is a short order, the company will not produce. After all, there are not many enterprises that need to produce small orders in batches. Therefore, on the basis of understanding the relationship between product structure and cost, effective internal production cost accounting and reasonable sales are established. price.