Plastic Injection Molding Cost Accounting Method
Plastic injection molding is a method of industrial product manufacturing. Products are typically produced using rubber injection molding and plastic injection molding. Injection molding can also be divided into injection molding compression molding and die casting. An injection molding machine (or simply injection molding machine) is the main molding equipment used to create various shapes of plastic products from thermoplastic or thermosetting materials using plastic molds.
I. Composition of General Plastic Injection Molding Processing Costs:
1. General Consumption Coefficient
The consumption coefficient is divided into two situations:
I. If sprue material can be added, 2%-5%;
II. If sprue material cannot be added, single mold sprue weight / (single mold sprue + finished product) + 2% to 5%. Note: Whether the sprue material can be returned to the processor; otherwise, the sprue material will be discounted, and the order quantity also needs to be considered;
2. Different Equipment, Tonnage, Number of Moldings, and Time
2.1 Price range for different tonnages; e.g., 150 tons - 800 to 1000 RMB/day;
120 tons - 600 to 800 RMB/day; the specific situation also depends on the number of operators (how many people work on one machine); 2.2 Number of molds per day (24 hours); Generally, it's calculated as 20 to 22 hours (may be affected by machine or mold malfunctions); 20 (hours) * 60 (minutes) * 60 (seconds) / single mold cycle (seconds) = number of injection molds per day; price per injection = daily processing fee / number of injection molds per day, price per cavity = price per injection / number of cavities;
For example: A 150-ton injection molding machine has a daily processing fee of 1000 yuan, and each injection mold cycle is 20 seconds, producing 8 cavities. 20 (hours) * 60 (minutes) * 60 (seconds) / 20 single mold cycles (seconds) = 3600 (injection molds per day), 1000 yuan / 3600 = 0.28 yuan/mold. 0.28 yuan / 8 cavities = 0.035 cavities;
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3. Injection Molding Machine Wear and Tear
Injection molding machine wear and tear is generally calculated over 8 years. For example, a 150-ton machine costs 130,000 yuan, so 130,000 yuan / 8 years / 12 months = 1,354 yuan/month;
4. The cost of plastic parts is related to many factors, but mainly consists of the following:
4.1. Raw Material Costs--------The raw material cost is obtained by multiplying the product weight by 3% for wear and tear, then multiplying by the raw material price;
4.2. Machine Costs--------Assuming the processing cost of a 100-ton injection molding machine is 60 yuan/hour, then the processing cost per minute is 1 yuan; at this point, we need to calculate the injection cycle time of the plastic part and the number of cavities in the mold.
Assuming the injection cycle of the plastic part you're quoting is 30 seconds, then 60 seconds divided by 30 equals 2, meaning two molds of products can be produced per minute.
Alternatively, assuming the mold is a one-out-of-two-cavity design, the machine processing cost for the plastic part is 1 yuan divided by the number of molds produced per minute, then divided by the number of cavities in the mold. The resulting machine processing cost is 1 yuan divided by 2 molds, then divided by 2 cavities, and finally equals 0.25 yuan per piece.
5. Secondary Additional Costs
Processing costs include painting/screen printing/electroplating, etc., which can be inquired about from the respective processing factories.
6. Packaging Costs
The cost of packaging boxes/bags, etc., can be calculated based on the size and volume of the plastic part.
7. Transportation Costs
The transportation cost per piece is calculated by dividing the cost of the container truck (based on the delivery location and the capacity of the truck) by the total number of units loaded.
8. Other Costs
Because the above costs do not include the costs of indirect personnel and related personnel, additional costs need to be added based on the specific circumstances of each factory.
9. Profit Multiplying the sum of the above six items by a profit margin of 10-30% will give you the cost of a plastic part. The profit margin depends on each factory's situation and order size. Cost accounting method:
Injection molding is a method of industrial product manufacturing. Products are typically manufactured using rubber injection molding and plastic injection molding. Injection molding can also be divided into injection compression molding and die casting. An injection molding machine (or injection molding machine for short) is the main molding equipment used to create various shapes of plastic products from thermoplastic or thermosetting materials using plastic molds.
I. Composition of General Plastic Injection Molding Processing Costs:
1. General Consumption Coefficient
The consumption coefficient is divided into two situations:
I. If sprue material can be added, 2%-5%;
II. If sprue material cannot be added, single mold sprue weight / (single mold sprue + finished product) + 2% to 5%. Note: Whether the sprue material can be returned to the processor; otherwise, the sprue material will be discounted, and the order quantity also needs to be considered;
2. Different Equipment, Tonnage, Number of Moldings, and Time
2.1 Price range for different tonnages; e.g., 150 tons - 800 to 1000 RMB/day;
120 tons - 600 to 800 RMB/day; the specific situation also depends on the number of operators (how many people work on one machine); 2.2 Number of molds per day (24 hours); Generally, it's calculated as 20 to 22 hours (may be affected by machine or mold malfunctions); 20 (hours) * 60 (minutes) * 60 (seconds) / single mold cycle (seconds) = number of injection molds per day; price per injection = daily processing fee / number of injection molds per day, price per cavity = price per injection / number of cavities;
For example: A 150-ton injection molding machine has a daily processing fee of 1000 yuan, and each injection mold cycle is 20 seconds, producing 8 cavities. 20 (hours) * 60 (minutes) * 60 (seconds) / 20 single mold cycles (seconds) = 3600 (injection molds per day), 1000 yuan / 3600 = 0.28 yuan/mold. 0.28 yuan/8 cavity = 0.035 cavities;
3. Injection Molding Machine Wear and Tear
Injection molding machine wear and tear is generally calculated over 8 years. For example, a 150-ton machine costs 130,000 yuan, so 130,000 yuan / 8 years / 12 months = 1,354 yuan/month;
4. The cost of plastic parts is related to many factors, but mainly consists of the following:
4.1. Raw Material Costs -------- Multiply the product weight by 3% for wear and tear, then multiply by the raw material price to obtain the raw material cost;
4.2. Machine Costs -------- Assuming a 100-ton injection molding machine has a processing cost of 60 yuan/hour, then the processing cost per minute is 1 yuan; At this point, we need to calculate the injection cycle time of the plastic part and the number of cavities in the mold.
Assuming the injection cycle of the plastic part you're quoting is 30 seconds, then 60 seconds divided by 30 equals 2, meaning two molds of products can be injected per minute.
Alternatively, assuming the mold is one-out-of-two-cavity, the machine processing cost for the plastic part is 1 yuan divided by the number of molds produced per minute, then divided by the number of cavities in the mold. This gives the machine processing cost as 1 yuan divided by 2 molds, then divided by 2 cavities, which equals 0.25 yuan per piece.
5. Additional Costs
Processing costs include painting/screen printing/electroplating, etc. These can be inquired with the respective processing factories.
6. Packaging Costs
The cost of packaging boxes/bags, etc., can be calculated based on the size and volume of the plastic part.
7. Transportation Costs
The transportation cost per piece is calculated by dividing the cost of the container truck (based on the delivery location and the capacity of the truck) by the total number of units loaded.
8. Other Costs
Because the above costs do not include the costs of indirect personnel and related personnel, additional costs need to be added depending on the specific circumstances of each factory.
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9. Profit Multiplying the sum of the above six items by a profit margin of 10-30% will give you the cost of a plastic part. The profit margin will vary depending on each factory's situation and the order size.
