汽车模具成本核算与定价机制分析

Analysis of Automobile Die Cost Accounting and Pricing Mechanism

汽车模具制造是典型的订单式生产行业,每一个意向订单都需进行技术方案的拟定和成本核算,并按一定的定价机制参与竞标。传统的定价机制有吨位定价和评估定价等模式,吨位定价往往存在较大的价格偏差,而评估定价又很难对客户的需求做出快速反应,同时也存在工作量大和定价偏高的短板。对汽车模具成本的构成进行详尽分析,并从材料成本、内控成本和外控成本等3个方面进行了成本核算和定价机制的探讨。

Automobile die manufacturing is a typical order-type production industry,and each intended order needs to be developed and cost accounting,and participate in bidding according to a certain pricing mechanism.The traditional pricing mechanism has tonnage pricing and evaluation pricing,etc.,the tonnage pricing often has a large price deviation,and the evaluation pricing is difficult to make a quick response to the needs of customers,and there are shortcomings of heavy workload and high pricing.In this paper,the composition of automobile die cost is analyzed in detail,and the cost accounting and pricing mechanism are discussed from three aspects:material cost,internal control cost and external control cost.