The cost of Dalian castings is generally carried forward on the basis of net weight, and the production cost allocation, especially the allocation and accrual of costs and their treatment in the process cost allocation, must also consider balancing various economic data. Therefore, the calculation of comprehensive kg cost by financial personnel alone cannot explain the planned cost of castings, nor can it accurately reflect the losses caused by different castings in terms of structure and processing technology. When pricing castings, the price is generally determined only based on the product of the average price of 1kg and the relative fluctuation index. The clarification of volatility index generally refers to the comparison with typical castings, and even the clarification with a sense of basis. In fact, it is impossible to accurately evaluate the cost and profitability of actual castings.
Summary of factors affecting solidification mode of machine tool castings:
Temperature gradient of machine tool castings. Within the crystallization temperature range of the alloy, the width of solidification zone is determined by the temperature gradient of the outer wall of the machine tool. The smaller the temperature gradient, the larger the frozen area. (large internal and external temperature difference, fast cooling and narrow condensation area).
Crystallization temperature range of the alloy. The smaller the freezing area and the narrower the solidification area, the easier it is to solidify in layers. For example, sand casting, solidification of low carbon steel layer by layer, and solidification of high carbon steel paste.
Due to different composition and crystal standards, pig iron liquid solid has duality. After condensation, different high carbon steel phases are produced, i.e. permeable carbon or high-purity graphite. The permeable carbon body mechanism is unstable at high temperature, producing dissolved and dissolved carbon, which turns into high-purity graphite crystal. Therefore, the permeable carbon belongs to a decomposable metastable phase, and the high-purity graphite crystal is called a stable phase. Different high carbon steels give pig iron completely different properties. Pig iron with cementite phase in high carbon steel is silver in cross section, hard and brittle, and is called white cast iron. Pig iron with high carbon steel phase of high-purity graphite is black gray in cross section and low in strength, which is called gray cast iron. The type, shape, total number and distribution of high carbon steel phase in pig iron mechanism are harmful to the characteristics of pig iron.
Casting cost can be divided into direct cost and indirect cost. Direct manufacturing cost can be divided into direct raw material, direct labor service, direct material drive, product cost, etc. In order to calculate the cost according to the whole process of production and manufacturing, this paper takes the reheating waste (including waste steel and non-ferrous metals) constituting the casting solid line as raw materials, and takes the wax and shell making raw materials required in the whole process of production and manufacturing as auxiliary materials. The employee salary, natural material driving force, auxiliary materials, etc. consumed in the whole process of production and manufacturing are counted as the whole process cost, which is different from the definition of production and manufacturing cost in financial accounting. The depreciation expense, house rent, financial expense, etc. are included in the enterprise management expense (cost accounting generally carries forward the equipment manufacturing cost into depreciation expense and rent).
In this way, the costs of raw materials and the whole production process constitute the direct costs of castings, and these costs are the variable costs of castings. Among them, period expenses are the total cost of the company. The fixed costs shared equally by castings are actually part of the marginal profits of castings, and these costs are affected by the size of the company, the mode of operation and the type of products. The immediate labor cost lies in the type of aluminum alloy and the cost of seasoning. It is a relatively transparent new cost project in social development.
