铝合金铸件成本核算及报价

摘要

提出铝合金铸件铸造工艺经济技术基本指标和相关指标及指标指数计算公式,同时确定铸件各个单项生产成本的基本计算公式,为铸件成本核算和报价提供必要条件.揭示基本指标与相关指标间的内联关系.通过改进工艺、采用新材料、新设备不断提高指标指数以提高企业的经济效益和市场竞争能力.%The economic and technical basic indexes, relevant indexes, and their calculation formula for aluminum alloy castings melt-casted technology were put forward. The calculation formulas of each single production cost of casting were determined, which provided the necessary condition for casting cost accounting. The internal relation between the basic indexes and relevant indexes was disclosed. Economic benefit and market competition capability of enterprise can be improved through the increase of the indexes, which can be obtained by improving process, adopting new materials, and new technologies.