Research on production cost analysis control of investment casting

Investment casting production mainly includes four processes: module preparation, shell preparation, alloy melting  casting post treatment.  Because the process method is  only various processes, product flow  Complex, long production cycle,  the casting process is very professional.  Therefore, the consumption of production materials  input to output is  intuitive  clear,  the variety of use is complex  the amount is  easy  At the same time, due to the different casting process yield  yield, as well as the increasing investment in dust removal  environmental protection, led to the investment casting enterprise cost analysis  cost control  The system is more difficult.

1. Basic composition of production cost of investment casting enterprises

The production cost of investment casting refers to the cost directly related to the production  operation of enterprises  The production cost of investment casting is divided into material cost, direct labor cost  manufacturing cost.  Environmental costs are separately included in the production costs of investment castings.

1.1 Material cost

The cost of direct materials used by enterprises in the process of manufacturing products is collectively referred to as material cost, which can be divided into various raw materials  main materials that constitute the main entity of products according to different functions.  Fuel  power consumed by the process;  Combined with the main entity of the product,  contribute to the formation of the product  consumption of auxiliary materials.

1.2 Direct Labor

Refers to the wages  welfare of production workers who directly participate in manufacturing products.

1.3 Manufacturing Expenses

Refers to the various administrative expenses incurred by each production unit of investment casting enterprises for the organization  management of production, as well as the maintenance costs  depreciation costs of machinery  equipment.

1.4 Quality Cost

Quality cost refers to the total cost of the enterprise in order to ensure the stipulated product level  total quality management, as well as the loss caused by the failure to reach the stipulated quality standard.

1.5 Environmental Costs

Environmental cost refers to the cost taken  required to take measures for the impact of casting production on the environment in accordance with the principle of being responsible for the environment, as well as the implementation of environmental objectives by enterprises  Other costs paid by standards  requirements mainly include the following aspects :(1) the cost of reducing pollutant emissions (2) the cost of waste recovery, reuse  disposal  (3) green procurement cost (4) environmental management cost (5) social activity cost of environmental protection (6) environmental loss cost

2. Investment casting production material cost accounting

Material cost is the main component of investment casting cost. In the actual production of casting, a batch of material is often consumed by a variety of castings. How to make the material cost reasonable

The aggregation  distribution of different products is worth thinking about.  According to the process flow of investment casting production, the material cost can be collected  distributed in mold consumption  mold shell  Material, charge consumption 3 main aspects.

2.1 Mould consumption

In investment casting, the die material can be recycled.  Mould consumption in production mainly consists of recovery loss  residual wax burn loss.  When the mold processing process is basically fixed, it can be measured  Calculate the consumption quota  cost accounting.

2.2 Type shell material consumption

Shell materials include refractory powder, sand, binder  so on.  The raw materials consumed for shell making are related to the surface area of the shell.  When the shell material, coating layer number  process is certain, you can use the mold  Group surface area  type shell weight to allocate material cost.

2.3 Charge consumption

The metal material of investment casting is melted in accordance with the furnace. When calculating the charge input, the furnace is taken as the unit,  the metal ingredients  castings of each furnace are recorded according to the "furnace number"  Species  quantity.

2.4 Cost accounting of casting materials

Through the above accounting, we have calculated the cost of mold loss for a certain type of casting single product, the cost of consumable shell material for production of single product  the cost of metal material for unit product.

3. Ways to control the production cost of investment casting enterprises

In the whole investment casting production cost of material cost is the largest proportion  influence, so the control of material cost is the focus of the whole cost control.  In general,  Direct labor  manufacturing cost have little influence on production cost, but in special cases, quality cost  environmental cost, such as process yield rate  reject rate, also have great influence on production cost  Impact.  For the factors affecting the production cost of enterprises, it is necessary to formulate targeted control measures.

3.1 Reduce material consumption

In actual production, the materials within the process quota shall be prepared  allocated according to the production plan,  the materials  directly used in product production  within the consumption quota shall be checked step by step  Batch distribution, by saving the field material to improve the material utilization rate, by optimizing the process to carry out a scientific  reasonable ratio of materials, to reduce the ratio of new materials innovation  The cost.

3.2 Improve process yield  reduce casting reject rate

Process design  site management are the two major factors affecting the process yield. Process reform should be carried out through process verification before mass investment  training of high quality process designers  Innovation, to improve product performance  process yield, reduce product cost.  By improving the pouring accuracy of the casters  optimizing the field process, the utilization rate of alloy liquid can be improved.  Optimize site management.

3.3 Save energy  reduce energy consumption

The energy consumption of the foundry industry accounts for 23%~62% of the energy consumption of the machinery industry. The energy consumption is mainly coke, coal  electricity, followed by compressed air, oxygen  water.  Foundry industry in China  The energy efficiency is only 15%~25%.  For example, smelting equipment  smelting energy consumption account for about 50% of the energy consumption of the whole casting production. Improving backward smelting equipment can reduce the energy consumption of casting production  The key.

3.4 Strengthen environmental protection  promote the treatment  recycling of casting wastes

The recycling of waste  only reduces the loss of relevant materials, but also directly reduces the cost. At the same time,  the perspective of environmental cost, the waste treatment problem is in the casting cost saving  Such as the final treatment  recycling of the waste sand cleaned after casting shell, saving cost, reducing energy waste  reducing environmental pollution.

3.5 Improve labor productivity

Increasing Labour productivity can reduce the fixed costs per unit of product.  Improve labor productivity, it is necessary to constantly improve the level of mechanized production, the use of new technology, new  Process, to achieve specialization.