概述:(一)原材料成本(1) Raw material cost原材料成本是預拌混凝土成本的重要組成部分,主要體現(xiàn)在采購水平、技術(shù)水平和管理水平上。其中對
(一)原材料成本
(1) Raw material cost
原材料成本是預拌混凝土成本的重要組成部分,主要體現(xiàn)在采購水平、技術(shù)水平和管理水平上。其中對采購的影響相對較小,因為采購的原材料基本上都是在當?shù)夭少彽?,政府預算導向的比較,透明度和采購,差異主要是由于原材料的質(zhì)量和企業(yè)的財務(wù)實力。技術(shù)水平的影響和管理水平的影響是相對較大的,技術(shù)水平高,可以帶來較低的原材料成本,但如管理水平不達到要求的水平,特別是在采購和質(zhì)量控制方面,環(huán)節(jié)、缺陷,會使技術(shù)水平高,承擔較大的質(zhì)量風險。
Raw material cost is an important part of the cost of ready mixed concrete, which is mainly reflected in the procurement level, technical level and management level. The impact on the purchase price is relatively small, because the purchased raw materials are basically purchased locally. The government budget oriented price comparison, price transparency and purchase price are mainly due to the quality of raw materials and the financial strength of enterprises. The impact of technical level and management level is relatively large. High technical level can bring low raw material cost. However, if the management level does not meet the required level, especially in procurement and quality control, links and defects will make the technical level high and bear greater quality risks.
(二)人力資源成本
(2) Human resource cost
人力資源主要成本是指薪酬每個直接參與生產(chǎn)預拌混凝土的各方的終體現(xiàn),主要包括固定部分和性能部分,固定部分反映了合理的人員配置,績效管理系統(tǒng)的一部分對價是合理的。
The main cost of human resources refers to the final embodiment of the salary of each party directly involved in the production of ready mixed concrete, mainly including the fixed part and the performance part. The fixed part reflects the reasonable staffing, and part of the consideration of the performance management system is reasonable.
(三)固定資產(chǎn)折舊
(3) Depreciation of fixed assets
主要集中體現(xiàn)的是固定資產(chǎn)投入是否進行合理。
It mainly reflects whether the investment in fixed assets is reasonable.
(四)燃、動力消耗
(4) Fuel and power consumption
指的是每立方米預拌混凝土和電氣燃料(煤)消耗的上述的終表達式,運輸?shù)馁|(zhì)量和生產(chǎn)質(zhì)量控制的實施例。
Refers to the above final expression for the consumption of ready mixed concrete and electrical fuel (coal) per cubic meter, the embodiment of transportation quality and production quality control.
(五)設(shè)備維護
(5) Equipment maintenance
指設(shè)備進行維護保養(yǎng)修理的費用,是設(shè)備正常運轉(zhuǎn)工作質(zhì)量的體現(xiàn)。
It refers to the cost of equipment maintenance and repair, which reflects the normal operation and work quality of equipment.
(六)管理費用
(6) Administrative expenses
包括非生產(chǎn)人員費用,招待費,非生產(chǎn)用水,用電,用油等費用及辦公費用。
Including non production personnel expenses, entertainment expenses, non production water, electricity, oil and other expenses and office expenses.
(七)資金成本
(7) Capital cost
與各個企業(yè)的具體情況、資本結(jié)構(gòu)、設(shè)備采購情況和當?shù)厥袌銮闆r密切相關(guān),是投資水平的體現(xiàn)。
It is closely related to the specific situation of each enterprise, capital structure, equipment procurement and local market situation, and is the embodiment of the investment level.
以上的精彩內(nèi)容來自:萊州中科聚峰機械有限公司
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