成本分析方案

2009年全国大学生 工程 路基工程安全技术交底工程项目施工成本控制工程量增项单年度零星工程技术标正投影法基本原理 训练综合能力竞赛 成本分析方案 A、单件小批量生产成本计算 1、 生产时间 1、 阀芯加工机动时间 a.工序一 粗铣上 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 面 T = i = EMBED Equation.3 = 6s 粗铣凸台 T = i = EMBED Equation.3 5 = 51.6s 精铣凸台 T = i = EMBED Equation.3 5= 48.6s 打中心孔带倒角 T = 1s 打螺纹底孔 T = i= =6s 攻螺纹 T =( + ) i = 2 （ ） =1.5s 工序一机动总时间 t= T + T + T + T + T + T =115s b.工序一 粗铣下表面 T = i = EMBED Equation.3 = 6s 精铣下表面 T = i = EMBED Equation.3 =10s 倒角 T = = = 1s 粗铣侧面 T = i = EMBED Equation.3 4 = 70.8s 精铣侧面 T = i = EMBED Equation.3 4 = 209.5s 工序二机动总时间 t’= T + T + T + T + T =298s 2、 阀体加工机动时间 a.工序一 粗铣上表面 T = i = EMBED Equation.3 = 14.3s 精铣上表面 T = i = EMBED Equation.3 1 = 19s 打预孔 T = i= = 190s 粗铣内孔1 T = i = EMBED Equation.3 34 = 331.6s 精铣内孔1 T = i = EMBED Equation.3 34 = 678s 粗铣透孔 T = i = EMBED Equation.3 5 = 38.2s 粗铣外型 T = i = EMBED Equation.3 41 =727.3s 工序一机动总时间 t = T + T + T + T + T + T + T =1999s b.工序二 铣下表面 T = i = EMBED Equation.3 4 = 54s 粗铣内孔2 T = i = EMBED Equation.3 1=9.8s 精铣内孔2 T = i = EMBED Equation.3 1=20s 半精铣透孔 T = i = EMBED Equation.3 5=57.2s 精铣透孔 T = i = EMBED Equation.3 5=123.9s 工序二总时间 t’= T + T + T + T + T =265s 阀体阀芯机动总时间 T =115+298+1999+265=2677s=44min37s 2、 辅助时间 1、装卸工件时间 阀芯：T =（0.05 60+0.03 60） 2=9.6s 阀体：T =（0.04 60+0.03 60） 2=8.4s 2、换刀时间 阀芯：T =0.005 60 8=2.4s 阀体：T =0.005 60 8=2.4s 3、启动和停止机床 T =0.01 60 2+0.01 60 2=2.4s 4、改变切削用量 T =（0.05+0.04） 12+（0.06+0.05） 8+0.02 8+0.02 18+0.03 5=2.63 60=158s 5、测量尺寸 T =（0.1 10+0.14 10） 60=144s 总辅助时间 T = T + T + T + T + T + T + T =328s=5min28s 3、 布置工作地时间、休息与生理需要时间 T = （T + T ） 15%=（2677+328） 15%=451s=7min31s 四、 准备和终结时间 T =8min 单件小批量生产总时间是t= T + T + T + T =65min36s=1.093h 五、总成本计算 加工过程所需成本 M =1.093时 80元/时=87.5元 原材料成本 M =31.5元 采购材料的交通及劳务费 M =50元 其他成本 M =20元 总计 M= M + M + M + M =189元 B、月产3000件的批量生产总成本及单件成本计算 一、机动时间（平均加工一个零件的） 1、阀体 工序一：铸造一次（十个）的时间T =24min t =2.4 60=144s 工序二： 车下端面 T = i= EMBED Equation.3 1=31.4s 车内孔2 T = i= EMBED Equation.3 1=3.6s t =31.4+3.6=35s 工序三： 粗车上端面 T = i= EMBED Equation.3 1=4.3s 粗车孔一 T = i= EMBED Equation.3 1=26.8s t =4.3+26.8=31.1s 工序四： 精车上端面 T = i= EMBED Equation.3 1=4.3s 精车孔一 T = i= EMBED Equation.3 1=26.8s t =4.3+26.8=31.1s 工序五： 粗铣透孔 t =T = i = EMBED Equation.3 1 = 15.3s 工序六： 精铣透孔 t =T = i = EMBED Equation.3 1 = 91.5s 工序七： 检验 t =40s 2、 阀芯 工序一：车削凸台 t = i= EMBED Equation.3 4=19.4s 工序二：钻底孔 T = i= EMBED Equation.3 2 =1.7s 攻螺纹 T =( + ) i = 2 （ ） =1.6s t = T + T =3.3s 工序三： 粗铣侧面 t = i = EMBED Equation.3 1 = 35.4s 工序四： 精铣侧面 t = i = EMBED Equation.3 1 = 209.5s 工序五： 车断 t = i= EMBED Equation.3 1=60s 工序六： 加工倒角 t = = = 1s 工序七：检验 t =30s 普通加工总机动时间t =395s 加工中心机动总时间 t =352s 二、每件平均辅助时间 总辅助时间（计算方法同单件小批量生产） T = 215s=3min35s 三、每件平均布置工作地时间、休息与生理需要时间 T = （T + T ） 15%=（395+352+215） 15%=144s 四、 每件平均准备和终结时间 T =30s 五、单件平均总成本计算 加工过程所需成本 M =(395+215+144+30)/3600 10+352/3600 80=10元 原材料成本 M =7.2元 采购材料的交通及劳务费 M = =0.5元 其他成本 M =0.5元 总计 M= M + M + M + M =18.2元 EMBED Equation.3 月产3000件的总成本是 18.2 3000=54600元 由A、B两种方案的计算可知，批量生产的单件成本远远低于单件小批量生产的成本，要根据实际情况合理安排生产量和生产工艺。 2009年全国大学生工程训练综合能力竞赛 _1234567953.unknown _1234568017.unknown _1234568049.unknown _1234568068.unknown _1234568111.unknown _1312632776.unknown _1312644227.unknown _1312648520.unknown _1312649537.unknown _1312649666.unknown _1312649192.unknown _1312649314.unknown _1312649468.unknown _1312649213.unknown _1312648626.unknown _1312648343.unknown _1312648405.unknown _1312644284.unknown _1312644481.unknown _1312644249.unknown _1312634720.unknown _1312634815.unknown _1312643388.unknown _1312634753.unknown _1312634556.unknown _1312634636.unknown _1312633064.unknown _1312634119.unknown _1312633033.unknown _1234568138.unknown _1234568146.unknown _1312630742.unknown _1312631468.unknown _1312631628.unknown _1312631865.unknown _1312630949.unknown _1234568148.unknown _1234568150.unknown _1312630476.unknown _1234568151.unknown _1234568149.unknown _1234568147.unknown _1234568142.unknown _1234568144.unknown _1234568145.unknown _1234568143.unknown _1234568140.unknown _1234568141.unknown _1234568139.unknown _1234568130.unknown _1234568134.unknown _1234568136.unknown _1234568137.unknown _1234568135.unknown _1234568132.unknown _1234568133.unknown _1234568131.unknown _1234568121.unknown _1234568127.unknown _1234568129.unknown _1234568125.unknown _1234568126.unknown _1234568114.unknown _1234568118.unknown _1234568120.unknown _1234568116.unknown _1234568112.unknown _1234568075.unknown _1234568101.unknown _1234568109.unknown _1234568110.unknown _1234568108.unknown _1234568087.unknown _1234568098.unknown _1234568089.unknown _1234568084.unknown _1234568080.unknown _1234568070.unknown _1234568057.unknown _1234568061.unknown _1234568063.unknown _1234568066.unknown _1234568059.unknown _1234568060.unknown _1234568058.unknown _1234568053.unknown _1234568055.unknown _1234568056.unknown _1234568054.unknown _1234568051.unknown _1234568052.unknown _1234568050.unknown _1234568033.unknown _1234568041.unknown _1234568045.unknown _1234568047.unknown _1234568048.unknown _1234568046.unknown _1234568043.unknown _1234568044.unknown _1234568042.unknown _1234568037.unknown _1234568039.unknown _1234568040.unknown _1234568038.unknown _1234568035.unknown _1234568036.unknown _1234568034.unknown _1234568025.unknown _1234568029.unknown _1234568031.unknown _1234568032.unknown _1234568030.unknown _1234568027.unknown _1234568028.unknown _1234568026.unknown _1234568021.unknown _1234568024.unknown _1234568022.unknown _1234568023.unknown _1234568019.unknown _1234568020.unknown _1234568018.unknown _1234567985.unknown _1234568001.unknown _1234568009.unknown _1234568013.unknown _1234568015.unknown _1234568016.unknown _1234568014.unknown _1234568011.unknown _1234568012.unknown _1234568010.unknown _1234568005.unknown _1234568007.unknown _1234568008.unknown _1234568006.unknown _1234568003.unknown _1234568004.unknown _1234568002.unknown _1234567993.unknown _1234567997.unknown _1234567999.unknown _1234568000.unknown _1234567998.unknown _1234567995.unknown _1234567996.unknown _1234567994.unknown _1234567989.unknown _1234567991.unknown _1234567992.unknown _1234567990.unknown _1234567987.unknown _1234567988.unknown _1234567986.unknown _1234567969.unknown _1234567977.unknown _1234567981.unknown _1234567983.unknown _1234567984.unknown _1234567982.unknown _1234567979.unknown _1234567980.unknown _1234567978.unknown _1234567973.unknown _1234567975.unknown _1234567976.unknown _1234567974.unknown _1234567971.unknown _1234567972.unknown _1234567970.unknown _1234567961.unknown _1234567965.unknown _1234567967.unknown _1234567968.unknown _1234567966.unknown _1234567963.unknown _1234567964.unknown _1234567962.unknown _1234567957.unknown _1234567959.unknown _1234567960.unknown _1234567958.unknown _1234567955.unknown _1234567956.unknown _1234567954.unknown _1234567921.unknown _1234567937.unknown _1234567945.unknown _1234567949.unknown _1234567951.unknown _1234567952.unknown _1234567950.unknown _1234567947.unknown _1234567948.unknown _1234567946.unknown _1234567941.unknown _1234567943.unknown _1234567944.unknown _1234567942.unknown _1234567939.unknown _1234567940.unknown _1234567938.unknown _1234567929.unknown _1234567933.unknown _1234567935.unknown _1234567936.unknown _1234567934.unknown _1234567931.unknown _1234567932.unknown _1234567930.unknown _1234567925.unknown _1234567927.unknown _1234567928.unknown _1234567926.unknown _1234567923.unknown _1234567924.unknown _1234567922.unknown _1234567905.unknown _1234567913.unknown _1234567917.unknown _1234567919.unknown _1234567920.unknown _1234567918.unknown _1234567915.unknown _1234567916.unknown _1234567914.unknown _1234567909.unknown _1234567911.unknown _1234567912.unknown _1234567910.unknown _1234567907.unknown _1234567908.unknown _1234567906.unknown _1234567897.unknown _1234567901.unknown _1234567903.unknown _1234567904.unknown _1234567902.unknown _1234567899.unknown _1234567900.unknown _1234567898.unknown _1234567893.unknown _1234567895.unknown _1234567896.unknown _1234567894.unknown _1234567891.unknown _1234567892.unknown _1234567890.unknown