There are many ways to calculate the cost of furniture.

direct cost

1, material cost accounting

(1) Wood cost

Material preparation quantity: according to the net size plus machining allowance;

Utilization ratio of raw material size from plate to stock: it needs to be measured according to the actual situation of plate. Generally speaking, if domestic trade is calculated at 50%, it can only be calculated at 60%.

Unit price of materials: calculated according to the price plus freight (ex-factory price) issued by the proliferation tax bill.

MDF, the utilization rate is calculated by 80%-85% as usual.

Wood veneer is calculated at 65%

Material price = material quantity/utilization rate * material delivery price

(2) the price of hardware and packaging

According to the actual needs of the product: 1: 1.

(3), paint material price:

According to the product spraying area and the unit price of mixed oil.

The spraying area is calculated according to the actual situation of the product.

Example of unit price of mixed oil:

The ratio of surface oil: curing agent: diluent is 1: 0. 5:0。 eight

Surface oil price+curing agent unit price *0. 5+ Diluent unit price *0. eight

Unit price of mixed oil = ————————————————————————

1+0。 5+0。 eight

The dosage of base oil is 400g/m2.

The surface oil consumption is 250g/m2.

(4) The sum of the above three items (1), (2) and (3) is the material cost.

2. Labor cost:

The labor cost is calculated according to 65438+ 05% of the total material cost (including all indirect and direct labor costs).

3. The material loss cost of hydropower utilities is 6- 10%.

4. The above three items are accumulated to get the direct cost.

Direct cost = material cost+hardware packaging cost+water motor material cost+labor cost

Indirect costs:

Depreciation of fixed assets is calculated at 5% of direct cost.

Business expenses are calculated at 5%.

Financial expenses are calculated at 5%.

The transportation cost is calculated according to the actual situation.

The tax is calculated according to the above accumulated 7%.

The profit is calculated at 10%.

If the enterprise has historical financial data, it is more convenient to allocate indirect costs. Of course, the allocation of indirect expenses should be calculated according to the actual operating conditions of the enterprise, that is, it can be higher when the operating conditions are good and lower when the operating conditions are poor.

Simple quotation method:

Quote = Direct Cost * Factor

Confirmation of coefficient:

Independent new product development II. 2——2。 five

Old product 2. 0——2。 2

Processed products 1. 8——2。 0

A large number of products 1. 5—— 1。 eight

I. Materials:

1, wood:

Step 1: Calculate the actual consumption of wood.

Calculation formula:

Last month's WIP+this month's outbound wood-this month's WIP = this month's actual consumption.

Add the actual quantity of all kinds of wood in the warehouse this month and the quantity of all kinds of wood in the blanking factory last month, and subtract the quantity of all kinds of wood in the blanking factory this month to get the actual consumption quantity of all kinds of wood this month;

Step 2: Calculate the net volume of the product.

Using the net volume of various series and models of products produced on the BOM this month, the cumulative net volume of all kinds of wood used in this month's products is obtained according to different wood;

Step 3: Calculate the actual utilization rate of all kinds of wood.

Divide the actual consumption of all kinds of wood this month by the cumulative net volume of all kinds of wood consumed by products this month to get the actual utilization rate of all kinds of wood this month;

Step 4: Multiply the net volume of all kinds of wood used in this month's products by the actual utilization rate of all kinds of wood this month to get the actual quantity of wood used this month, and then multiply it by the unit price of wood used this month to finally get the actual wood cost of all kinds of products this month.

2. Hardware and packaging materials:

Step 1: Calculate the actual consumption quantity.

The actual consumption of hardware and packaging materials this month is the sum of the WIP cost of workshop hardware and packaging materials last month, minus the WIP cost of workshop hardware and packaging materials this month.

Step 2: Calculate the total number of standard coefficients.

Accumulate the standard coefficients of hardware and packaging materials of each product in this month marked on the BOM to get the total number of standard coefficients of hardware and packaging materials of each product in this month;

Step 3: Calculate the actual consumption rate.

Divide the actual consumption of hardware and packaging materials this month by the total standard coefficients of hardware and packaging materials of various products this month to get the actual consumption rate of hardware and packaging materials this month;

Step 4: Calculate the actual cost of hardware and packaging materials.

Multiply the actual consumption rate of hardware and packaging materials this month by the standard coefficient and production quantity of various products this month, and finally get the actual cost of hardware and packaging materials consumed by various products this month.

3. Paint:

Since there is no standard coefficient of paint on the BOM, it is necessary for the technical department, workshop paint monitor technician, production management department and other relevant departments to determine the standard coefficient of paint consumed by various products in combination with the actual situation, and then calculate the actual cost of paint produced by various products this month by calculating hardware and packaging materials.

Second, the personnel salary:

The cost management team has the unit cost of all kinds of products and components, and adds the sum of all kinds of products and components produced this month with the total wages of odd jobs and maintenance workers this month to directly calculate the wage cost of this month.

3. Manufacturing expenses: divide the total manufacturing expenses incurred in this month by the sum of the parts of various products in this month to get the distribution rate of manufacturing expenses, and then multiply it by the parts of various products to get the actual manufacturing expenses of various products.

Compared with other cost calculation methods, the cost of various products calculated by this cost accounting method is more accurate, closer to the real cost, more in line with industry characteristics, and more accurately reflects the profit rate of the company's products.

Set up a cost management team; The general manager is the team leader and a member of the financial supervision, design and production executive committee.

When the multi-variety and small-batch production mode has gradually become the mainstream operation law in today's furniture market, it means that some laws of large-scale production in the past have not adapted to the development of the new situation. However, in the new market situation, many problems, such as long product development cycle, low accuracy of cost analysis and quotation, and low production efficiency, have been exposed, especially the low accuracy of various production data and cost analysis, which has become the root of many production problems.

Cost analysis and quotation, the long-term pain of furniture enterprises

The cost analysis and quotation of furniture products has always been a long-standing problem for export enterprises and office furniture enterprises, because it is very difficult to calculate the cost of furniture products by hand: it is very easy to miscalculate and miss one by one; The consumption of raw materials such as paint and glue can only be calculated by the glue passing area or the spraying time of the spray gun, and the accuracy is more difficult to guarantee.

According to statistics, at present, domestic large-scale furniture enterprises have good human resources, and the accuracy of cost statistics can reach 65-70%, while small and medium-sized enterprises are lower and uneven, which is difficult to evaluate. Inaccurate cost statistics have brought negative effects on order quotation, order acquisition, procurement and production management of furniture enterprises;

The quotation is inaccurate. Inaccurate cost statistics will inevitably lead to inaccurate quotation, which has a particularly prominent impact on export and office furniture enterprises: if the quotation is high, the order will be gone; If the quotation is low, it will lose money or even cause losses!

An increase in procurement costs. If the statistics of raw materials are not accurate, it is impossible to prepare materials correctly, and the lack of material procurement requires secondary procurement, which brings pressure on purchasing manpower, purchasing price and transportation expenses. Overpurchase increases storage costs.

ERP production management is difficult to implement. Without accurate cost and material statistics, ERP system will lose the basis of operation, and even if it is barely implemented, it will cause great deviation to the guidance of production management.

Solve the problem of cost analysis and quotation quickly and accurately.

1. Traditional cost analysis method

At present, the accuracy of new product cost analysis in the whole furniture industry is low, and no effective solution has been found. Many enterprises can only adopt an indigenous method: set a correction coefficient according to their own actual situation and experience, and multiply the statistical data of designers by this coefficient to approximate the accurate value of material preparation quotation.

However, the error of cost statistics is not fixed, and it is of little effect to correct the statistical error only by a given coefficient, which has also been confirmed in the practical experience and management of many furniture enterprises.

2. Information calculation, the most effective cost analysis and quotation solution.

Furniture design drawings can easily improve efficiency and accuracy through computer technology, so can cost statistics be done?

Same solution? The answer is yes. Data statistics is the strength of computer technology, and with professional software, the accuracy of furniture cost statistics can reach more than 95%, which we never dared to think about before.

With the help of professional software, after the design work is completed, the computer can automatically calculate detailed and accurate reports, such as sheet parts list, raw material list, raw material summary list and so on. To provide the most direct and detailed data for enterprise material preparation. At the same time, furniture enterprises can also specify the purchase unit price of each material, so statistical reports can output the production cost of furniture at the same time, which can be used as accurate reference data for foreign single quotation and bidding quotation.

In addition, many furniture enterprises introduce ERP system to improve the production management level, but in the process of implementation, they encounter the bottleneck that it is difficult to collect and input the front-end basic data, which makes ERP only run on the basis of the data six months or even a year ago, which greatly reduces the guiding significance for current production. This problem also lies in the statistics of production data, which can be solved by professional furniture software, because this kind of software can automatically collect the front-end basic data of furniture design, and then directly provide the latest, most detailed and accurate production data for ERP system through data interface.