Cost components of SMT products
Commodity production cost refers to the total amount of direct raw materials, direct labor, including the cost due to product quality problems, and other direct or indirect costs in the process of manufacturing commodities. In the questionnaire of SMT chip company's product cost composition, the percentage is about 40% ~ 43% of the total cost of machine equipment and maintenance, 19% ~ 22% of the total cost of raw material consumption, 17% ~ 21% of the total cost of Commodity repair and repair, 15% ~ 17% of the total cost of SMT chip, and 2% of other miscellaneous expenses. It can be concluded from the above that the cost of SMT chip products is mainly concentrated in fixed funds such as machinery and equipment, repair and maintenance costs, loss and damage of raw materials and SMT chip manufacturing material costs. Therefore, we can reduce the product cost from the above aspects.
SMT product cost can be divided into manufacturing cost and quality cost. Commodity manufacturing cost refers to the direct raw materials, direct labor, and other direct costs in the process of manufacturing goods and providing labor services. In SMT chip manufacturing, direct raw materials refer to
1. Electronic element;
2. Screen printing template;
3. Welding materials;
4. Dispensing materials;
5. Clean raw materials;
The direct manpower is the salary, labor fee, bonus allowance, overtime pay of SMT SMT manufacturing personnel; Other manufacturing costs refer to all costs associated with the manufacturing process except for raw materials and manpower, including various items consumed by the workshop, the cost of raw materials used for machinery and equipment maintenance, water and electricity, lighting, air conditioning, office expenses, etc.
Quality cost is the cost of the company to ensure the satisfactory quality and the loss caused by not obtaining the satisfactory quality. Among them, prevention cost refers to the cost paid to prevent quality defects;
Appraisal cost refers to the cost of testing, inspection and inspection to evaluate whether the commodity has the specified quality; Internal defect cost refers to the loss (in the whole process) caused by the goods failing to meet the specified quality requirements before delivery;
External defect cost refers to the loss caused by the failure of the goods to meet the specified quality requirements after delivery; External quality assurance cost refers to the cost of providing objective evidence, demonstration and proof to meet the quality assurance requirements specified in the contract.
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