Mechanical And Electrical Products Manufacturing Costs Analysis And Control

Price is one of the important factors affecting the competitiveness of products, andaffects directly economic efficiency and long-term development for the enterprises. Thereare many factors affecting product price, but the cost of product is the key factor ofaffecting its price, therefore, the product cost control is the eternal topic of enterprise. Themanufacturing cost of mechanical and electrical products accounts for most of the totalcost of mechanical and electrical products, and it has important theoretical and practicalsignificance to the study of mechanical and electrical products manufacturing cost. Thepaper analyses manufacturing process of mechanical and electrical products, studies thecomposition of its manufacturing costs, analyzes and put forwards the method andtechnology of manufacturing cost.Firstly, the paper studies on the mechanical and electrical products direct material cost,and studies the price and consumption of mechanical and electrical form the perspective ofthe price and consumption of direct material which are the key factors of determiningdirect material cost. From the perspective of enterprises combination, the paper studieslower prices of mechanical and electrical products direct material, analyzes the advantageand disadvantage of this method for controlling direct material cost. The paper analyzes thecomposition of direct material consumption, puts forward relevant control measures ofmaterial consumption. From the perspective of quantitative, the paper establishesallocation model of direct material supplier, and applies with the case.Secondly, the paper analyzes the composition and influencing factors of direct labor, itis concluded that controlling direct labor cost is control the amounts of direct labor. Thepart establishes respectively forecasting and forewarning model of direct labor, and applieswith the case to testify feasibility of the method. According to the importance of educationcost and using cost of direct labor, the part studies particularly it, elaborates it from theperspective of quantitative, and puts forward the management process of time quota. Lastly,the part puts forward the management and control measures of direct labor cost.Finally, the paper analyzes the composition of production manufacturing expense,puts forward that it is effective measure for lowering the manufacturing expense accordingto improving comprehensive utilization of equipment and eliminate waste. The factor ofaffecting equipment production efficiency was analyzed particularly in this part, and the method of improving comprehensive utilization of equipment was obtained; severalwastes affecting manufacturing expense was analyzed, clarifies its importance for loweringmanufacturing expense, puts forward the corresponding control measures, and applies withthe case. The quantitative analysis model was put forward according to energy waste ofmanufacturing shop, analyzes the energy cost and applies with the case, and the reliablebasis was put forward for saving energy cost.