非标冷镦件成本分析与定价方法研究

Cost Analysis and Pricing Method of Non-standard Cold Heading Parts

针对非标冷镦件生产品种多、批量小且变化大、需要二次加工的比例高、模具重复利用性低的特点,分析了非标冷镦件的生产成本构成,并给出相关计算公式和总成本表达式;基于成本导向定价方法中的成本加成定价法,推导出了非标冷镦件的定价计算公式。将案例企业中各参数代入定价计算公式中进行单位成本分析。针对案例企业提出订单生产为主,剩余产能以库存生产的生产模式并求出其定价公式。最后,分析出各部分成本比例,给出了相应的降低定价的措施。

According to the characteristics of non-standard cold heading parts with many varieties,single-piece production,high proportion of secondary processing and low mould reuse,calculation formula and the total cost expression are summarised in this paper by analysing the structure of the production cost of non-standard cold heading parts. Based on the cost-plus pricing method and the cost-oriented pricing method,the pricing calculation formula of non-standard cold heading parts is deduced. For the case study from enterprises,the production model of make-to-order production and the surplus production capacity are developed correspondingly. Finally,the theory for reducing price has been brought up by analysing the proportion of the cost in each part.