BOM成本核算实例

成本构成序号材料名称规格描述用量单位厂商及编号1CoreXXXX1SETXX(或同品质厂商)2BobbinXXXX1PCSXX(或同品质厂商)3WireXXXX0.0009KGXX(或同品质厂商)4WireXXXX0.003KGXX(或同品质厂商)5TripeinsulatedwireXXXX1.8MXX(或同品质厂商)6tapeXXXX0.002RLXX(或同品质厂商)7tapeXXXX0.006RLXX(或同品质厂商)8TFLTUBEXXXX0.06MXX(或同品质厂商)9TFLTUBEXXXX0.1MXX(或同品质厂商)10TFLTUBEXXXX0.04MXX(或同品质厂商)11EpoxyXXXX0.0003kgXX(或同品质厂商)小计1112SOLDER0.0002KG14FLUX0.0003L15纸箱0.00333PCS16纸板0.01333PCS17珍珠棉0.00333PCS18吸塑盘0.01PCS19VARNISH0.002L小计20制程损耗21材料总成本22运输费用23242526总成本费用2728人均每小时完成产量=3600秒/每个产品需要完成的时间管理费=月开支总和/员工人数/工作天数/工作小时/人均小时产量人工费=按15元/每小时人均完成产量总成本=材料总成本+运输费用+人工费+管理费公司预设盈利20%BOM成本分析表主要材料（净消耗）辅助材料（净消耗）人工费用（按原材料的0.3%计算）综合报价29需方确认：综合汇总报价（含17%税价格）=总成本+预设盈利备注：1.月开支总和分为房租，水电，管理人员工资，财务费用，设备损耗，营业费用及杂项费。含税单价（元）损耗率%成本（元）0.5101.00%0.51510.3000.30%0.300954.0710.30%0.048852.2810.30%0.15730.1800.30%0.32501.5750.30%0.00322.9750.30%0.01790.2400.30%0.01440.2400.30%0.02410.6100.30%0.024550.0007.50%0.01611.4473157.0000.023013.5000.00402.3800.00790.3000.00400.8100.00303.40.0340160.01600.09191.53920.0402.52920.5058/3600*15*1.17BOM成本分析表0.953.04备注：1.月开支总和分为房租，水电，管理人员工资，财务费用，设备损耗，营业费用及杂项费。