模块成本核算
粉料 芯片工序名称 M85 M105 M120 10H(2129) 10H20R 10H25R10*2.7 10*2.7 10*2.7本月生产 868 1100 372芯片压片排片烧结变阻磨外圆瓷片外观底层电极底层烧渗表层电极表层烧渗芯片外观芯片分选汇总 0 0 0普通成品四合一打线插片焊接、清洗焊接全检上框包封标识切尾脚成品耐压成品外观成品测阻切引脚包装汇总复合成品锡膏粘合打线插片浸焊焊1脚切1脚上框清洗焊接全检包封标识切尾脚成品耐压成品外观压敏测试PTC阻值测试切引脚包装汇总烘 箱(带球磨)粉料压片 0 0烧结炉 0 0磨外圆 0 0烧银炉 0 0测阻室 0 0包封 0 0四合一 0 0直接电力 0 0 0 0 0 0 0北楼(照明/办公)南楼(照明/办公)镀 镍烧结(实验)空压机电梯无功制造费用-电力 0 0 0 0 0合计耗用电力: 0 0 0 0 0实缴电费(元) 0 0 0 0 0 0复合成品10K(21.830.5) 18RX1606L(110250)6L(180250)6L(535780) 6L1518H(4481) 8H60RM8K(29.539.1)10*2.9 18RX160 6*2.9 6*2.9 6*2.9 6*2.9 8*2.9 8*2.9 8*2.10 0 0 0 0 0 0 0 0芯片0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0普通8K35R 9H50R 10K26RMA3.5B 16L25RXU3.5B 4H251MU3.5B 6H40RXA3.5B 6H60RXU10B 6L121XA3.5B 6L151MA20B8*2.1 9*2.70 00 0 0 0 0 0 0芯片0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 06L301XA3.5B 6L301XU3.5B 6L601XA3.5B 6L60RXA3.5B 8H50RMA3.5B 8H60RXU10B 8H60RXU3.5B 8H60RXU3.6B 8K35RXS4.1B0 0 0 0 0 0 0 0 0普通0 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0复合8K50RXS5.0B 6L121X10D3913 6L201V10D3912 6L201V10D3913 汇总00000000000000 0 0 0 039687 3968700000000000普通49056 490567578 41435 4901353509 5350953080 530804326 2100 64264312 2000 63127578 48325 201180 2570830 0 0 00 0 0 00 0 0 00 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 0PTCTMZ1-4H251MU10B/4H25XS20B/4H152TMZ5-0.2S3.5B220(300-500)/0.1STMZ1-5K471MU10B/5K102/5K681/5K122TMZ6-6L201V10D3913/6L121TMZ1-6L601XA3.5B/6L151/6L301/6L121VAA=6L121VA10BTMZ1-6H40RXA3.5B/6H60TMZ1-8K35RXS5.0/8K50RM265TMZ1-8H60RXU10B/8H30/50TMZ1A-10K26RMA20B4H401VU3.5B,4H25XS20B跟251是一样的11只脚模块,用6H40芯片1只,4H251芯片4只包括5K102MA10B和5K471MU10B,5K681XU3.5B三只脚,用6*2.9的芯片用6*2.9的芯片,6L151XA3.5B也放这里用6H50的芯片6H60与6H40是一样的,用6*2.5芯片焊片,用8K30的芯片8H50,8H30,8H60,8H40都放一起 10K26RMTMZ1-4H251MU10BTMZ5-0.2S3.5B220(300-500)/0.1STMZ1-5K471MU10B/5K102/5K681/5K122TMZ6-6L201V10D3913/6L121TMZ1-6L601XA3.5B/6L151/6L301/6L121VAA=6L121VA10BTMZ1-6H40RXA3.5B/6H60TMZ1-8K35RXS5.0/8K50RM265 TMZ1-8H60RXU10B/8H30/50TMZ1A-10K26RMA20B0 0 0 0 0 0 0 0 0- - - - - - - - -1049.310246 194.8051128 1747.352673 85.781967732465.399136 457.7029135 4105.479562 201.5483884767.3288967 142.4550964 1277.786244 62.7297626202.41 37.58 337.07 16.54182.60 33.90 304.07 14.9358.30922158 10.82514397 97.09880806 4.766826381- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -856.243174.96- - - - - - - - -841.9619773 162.0258181 828.6463267 1459.530204 71.58567364836.71 161.01 823.48 1450.42 71.14750.9136922 144.5046315 739.0379725 1301.699179 63.8445249957.77 11.12 56.86 100.14 4.911.90897014 106.3729285 12.97955421 146.5430314 5.71551580 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 00 0 0 0 0 0 0 0 01385.571190.61 27810.1362325.9897015.546334.561.91 0.00 0.00 5221.81 35129.22 2754.48 64774.00 109342.73 6938.05粉料 芯片工序名称 M85 M105 M120 10H 10K10*2.7 10*2.9计件工资 43333.007 2020.75 581.13 898.11 116.89 146.99保险 10576.2 493.20 141.84 219.20 28.53 35.87制造费用-生产人员工资 53909.21 2513.96 722.97 1117.31 145.42 182.86普通18RX160 6L 8H 8K 9H 10K26RMA3.5B 16L25RXU3.5B 4H251MU3.5B 6H18RX160 6*2.9 8*2.9 8*2.1 9*2.7 10 16 4 646.04 2787.36 9663.94 8292.45 21.91 392.88 90.41 82.97 839.3311.24 680.31 2358.66 2023.92 5.35 95.89 22.07 20.25 204.8557.28 3467.67 12022.60 10316.38 27.26 488.76 112.48 103.22 1044.19芯片复合6L 8H 8K 6L121X10D3913 汇总6 8 8 64738.27 8411.15 3454.03 748.37 43333.011156.46 2052.89 843.02 182.65 10576.205894.73 10464.05 4297.05 931.02 53909.21普通工序名称 M85 M105 M120 10H 10K868 1100 372 10*2.7 10*2.9制造费用-其他 13879.67 1175.49 1489.68 503.78 46.57 66.38制造费用-水费 1339.00 124.17 157.36 53.22 4.92 7.01制造费用-维修费 4000.00 370.94 470.09 158.97 14.70 20.95制造费用-折旧费 28782.37 2669.13 3382.54 1143.91 105.75 150.72制造费用-职工福利费 5301.50 491.63 623.04 210.70 19.48 27.76制造费用-管理人员工资 23264.98 2157.48 2734.13 924.63 85.48 121.83制造费用-低值易耗 15426.64 1083.53 1373.14 464.37 16.80 45.47合计: 91994.16 8072.39 10229.98 3459.59 293.70 440.1318RX160 6L 8H 8K 9H 10K26RMA3.5B 16L25RXU3.5B 4H251MU3.5B 6H40RXA3.5B/6H60RXU10B18RX160 6*2.9 8*2.9 8*2.1 9*2.7 10 16 4 68.03 1408.67 2692.95 2109.33 7.43 92.95 27.30 22.40 187.030.69 148.80 284.47 222.82 0.79 7.15 1.29 1.60 17.502.08 444.52 849.79 665.62 2.35 21.37 3.85 4.79 52.2714.93 3198.60 6114.75 4789.55 16.87 153.78 27.67 34.50 376.152.75 589.16 1126.29 882.20 3.11 28.32 5.10 6.35 69.2812.07 2585.45 4942.59 3871.42 13.64 124.30 22.37 27.88 304.046.92 1312.83 2433.73 1966.53 2.68 139.42 7.60 43.48 320.8147.47 9688.05 18444.57 14507.48 46.86 567.30 95.17 141.01 1327.096L121/6L151/6L301/6L601/6L60RXA3.5B8H50R/8H60 8K35R/8K50R6L201V10D3913/3912(三只脚)10H25RMA 9H50RMA3.5B 汇总6 8 8 61149.57 2000.18 834.30 27.30 24.76 5.54 13879.6790.92 154.03 59.62 2.64 0.00 0.00 1339.00271.61 460.13 178.09 7.89 0.00 0.00 4000.001954.37 3310.88 1281.47 56.77 0.00 0.00 28782.37359.98 609.84 236.04 10.46 0.00 0.00 5301.501579.73 2676.21 1035.82 45.89 0.00 0.00 23264.981808.66 3054.76 1273.43 72.48 0.00 0.00 15426.647214.85 12266.03 4898.77 223.43 24.76 5.54 91994.16粉料 芯片工序名称 M85 M105 M120 10H 10K(21.830.5) 18RX16010*2.7 10*2.9 18RX160直接电力 36011.65 1494.1471893.5043 640.348718.6801866.217399.335255间接电力 18504.5767.76386972.97263 329.0417100.7626143.612914.22646合计耗用电力: 54516.152261.91092866.4769 969.3904119.4428209.830323.56172制造费用-电力 46895.89 1945.74 2465.80 833.89 102.75 180.50 20.27普通6L 8H 8K 9H50R 10K26RMA3.5B 16L25RXU3.5B 4H251MU3.5B 6H 6L6*2.9 8*2.9 8*2.1 9*2.75698.06510865.71510027.318 0 132.6998 6.535913 3.379499 300.68611590.49633047.695826.2494 4563.57416.07814 68.18748 3.358463 1.736547 154.5068817.272738745.75616691.96414590.892 16.07814 200.8873 9.894376 5.116046 455.19292407.76917523.28 14358.76 12551.38 13.83 172.81 8.51 4.40 391.57 2071.21芯片8H 8K 6L201V10D3912 汇总2700.1966 556.8166 7.507666 36011.651387.4895 286.1189 3.857796 0 0 18504.54087.6861 842.9355 11.36546 0 0 54516.153516.31 725.11 9.78 0 0 46895.89普通产品名称 造粒粉 芯片产品型号 80M 85L 100M 105H 120M 120L 150MPTC4X2.9芯片PTC4X2.9芯片(重工)PTC5X2.9芯片PTC5X2.9芯片(重工)PTC6X2.5芯片PTC6X2.5芯片(重工)4H251M5K301M5K471M5K102M6H50RM6H70RM6L50RX 6H(64-78)本月在产品-白料 500.00 1000.00本月在产品-黄料 1945.00 719.00 80.00 80.00本月在产品-成型粉 144.00本月在产品-造粒粉本月在产品-坯片本月在产品-瓷片本月在产品-铝片本月在产品-银片 61668.00本月在产品-芯片本月在产品-焊片本月在产品-包封品本月在产品-标识品本月在产品-耐压品本月在产品-测阻品月末在产品月当产量 1808.08 0.00 1238.83 63.25 0.00 63.25 0.00 0.00 58584.60本月完工正档入库数量 868.00 102.00 372.00本月完工闲档入库数量月初在产品成本主要材料 652514.12241704.895 0.000 15086.744 1823.840 4532.633 1823.840 0.000 0.000人工费 90395.1153 3601.969 0.000 1355.849 0.000 499.998 0.000 0.000 0.000电力 86497.850925410.654 0.000 8345.515 0.000 3400.912 0.000 0.000 0.000制造费用 130268.515 4143.570 0.000 1189.775 0.000 399.313 0.000 0.000 0.000合计 959675.60274861.088 0.000 25977.884 1823.840 8832.855 1823.840 0.000 0.000本月投入成本主要材料 19291.650 1199.860人工费 2513.960 722.970 1117.310 1.900电力 1945.740 2465.800 833.890制造费用 8072.390 10229.980 3459.590合计 12532.090 0.000 32710.400 0.000 5410.790 0.000 0.000 0.000 0.000 0.000 0.000 0.000 1201.760本月总成本主要材料 652514.122 41704.895 0.000 34378.394 1823.840 4532.633 1823.840 0.000 0.000 0.000 0.000 0.000 0.000 1199.860人工费 90395.1153 6115.929 0.000 2078.819 0.000 1617.308 0.000 0.000 0.000 0.000 0.000 0.000 0.000 1.900电力 86497.8509 27356.394 0.000 10811.315 0.000 4234.802 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000制造费用 130268.515 12215.960 0.000 11419.755 0.000 3858.903 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000合计 959675.602 87393.178 0.000 58688.284 1823.840 14243.645 1823.840 0.000 0.000 0.000 0.000 0.000 0.000 1201.7600.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000本月完工成本主要材料 13527.17 2615.24 0.00 4532.63 0.00 0.00人工费 1983.73 158.14 0.00 1617.31 0.00 0.00电力 8873.17 822.44 0.00 4234.80 0.00 0.00制造费用 3962.30 868.73 0.00 3858.90 0.00 0.00合计 28346.37 4464.55 0.00 14243.65 0.00 0.00PTC6X2.9芯片PTC6X2.9芯片(重工)PTC8X2.0芯片 PTC8X2.1芯片PTC8X2.1芯片(重工) PTC8X2.9芯片PTC8X2.9芯片(重工)PTC9X2.7芯片PTC9X2.7芯片(重工)PTC10X2.7芯片PTC10X2.7芯片(重工) 16L25RM 18RX160PTC10X2.9芯片6L151 6L6L681 6L856L1218H5RO8K30RX 8K8K50RX8K25RM2658H60RX/ 8H50RX/ A8H60RX/8L161/ 8H681/8H9H50RX 10H50RX10H25RX 10K26RM922200.00 12000.002375522.00 732045.00 941391.00 307535.00 138243.00 10516.001935975.00 391660.00 23712.00365722.00 131580.00 480085.00 36100.00647958.00 227564.00 295169.00 19498.004804788.23 0.00 0.00 1213262.39 0.00 1918366.38 234839.05 0.00 159078.75 0.00 0 6302.99 8008.98790052.00 21672.00 909176.00 1393134.00 90604.00 4000.00 104537.00470499.00 3644.00 113193.00 7877.00 12369.00127031.83 0.000 0.000 56543.01 0.000 40962.01 0.000 12828.29 0.000 30656.13 0.000 140.18 912.57 4119.5117709.51 0.000 0.000 7011.39 0.000 4869.36 0.000 2102.24 0.000 3360.62 0.000 13.76 22.29 837.4210268.86 0.000 0.000 3202.04 0.000 3755.39 0.000 1788.44 0.000 2464.58 0.000 8.24 64.65 490.5721734.85 0.000 0.000 8363.60 0.000 6825.16 0.000 3281.63 0.000 5618.24 0.000 18.87 33.11 652.61176745.05 0.000 0.000 75120.05 0.000 56411.91 0.000 20000.61 0.000 42099.56 0.000 181.05 1032.61 6100.09芯片17770.620 1003.690 53324.990 95660.110 0.090 0.570 844.280 3769.1603467.670 8.990 10316.380 12022.600 27.260 145.420 57.280 182.8607523.280 1.140 12551.380 14358.750 13.830 102.750 20.270 180.5009688.050 14507.480 18444.560 46.860 293.700 47.470 440.13038449.620 1013.820 0.000 90700.230 0.000 140486.020 0.000 88.040 0.000 542.440 0.000 0.000 969.300 4572.650144802.455 1003.690 0.000 109868.001 0.000 136622.122 0.000 12828.384 0.000 30656.698 0.000 140.178 1756.848 7888.66721177.180 8.990 0.000 17327.772 0.000 16891.956 0.000 2129.500 0.000 3506.038 0.000 13.765 79.570 1020.27517792.135 1.140 0.000 15753.424 0.000 18114.139 0.000 1802.271 0.000 2567.332 0.000 8.236 84.918 671.06531422.902 0.000 0.000 22871.083 0.000 25269.716 0.000 3328.493 0.000 5911.935 0.000 18.867 80.579 1092.737215194.672 1013.820 0.000 165820.281 0.000 196897.933 0.000 20088.647 0.000 42642.004 0.000 181.045 2001.915 10672.7450.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00030094.09 1003.69 47063.49 60092.27 0.00 11721.95 682.07 7382.884401.22 8.99 7422.59 7429.81 0.00 1340.58 30.89 954.863697.71 1.14 6748.20 7967.38 0.00 981.65 32.97 628.046530.58 0.00 9797.15 11114.70 0.00 2260.50 31.28 1022.6844723.61 1013.82 71031.42 86604.15 0.00 16304.67 777.22 9988.46PTCTMZ1-4H251MU10B/4H25XS20B/4H152TMZ5-0.2S3.5B220(300-500)/0.1STMZ1-5K471MU10B/5K102/5K681/5K122TMZ6-6L201V10D3913/6L121TMZ1-6L601XA3.5B/6L151/6L301/6L121VAA=6L121VA10BTMZ1-6H40RXA3.5B/6H60TMZ1-8K35RXS5.0/8K50RM265TMZ1-8K22RNA10B/8K30TMZ1-8H60RXU10B/8H30/50TMZ1-8H101MU20BTMZ1-8L161VA10BTMZ1A-9H45RXU3.5B/9H55TMZ1A-9H50RMA3.5BTMZ1-10H50RMU5B/10H20/10H25TMZ1-12L15RMU20B4H401VU3.5B,4H25XS20B跟251是一样的11只脚模块,用6H40芯片1只,4H251芯片4只包括5K102MA10B和5K471MU10B,5K681XU3.5B三只脚 ,用6*2.9的芯片用6*2.9的芯片,6L151XA3.5B也放这里用6H50的芯片6H60与6H40是一样的,用6*2.5芯片焊片,用8K30的芯片用8*2.1的芯片8H50,8H30,8H60,8H40都放一起 用8*2.9芯片跟9H50的用料一样,9H55也放这里包括1020RMA3.5B和10H25RMA3.5B39750.00 53876.00 35989.0066484.00 110267.0029953.00 35985.0029983.00 53907.0096163.00 85433.00 49564.00 106443.00 51502.00 177197.000.00 0.00 127369.04 200213.74 0.00 90504.91 0.00 313498.14 0.00 51502.00 177197.00 0.0019791.00 6302.00 793043.00 58693.00 741098.00 1488184.00 15200.00 67969.001436.373 2898.695 103.455 13173.139 9495.657 440.656 0.000 0.000 21861.577 0.000 0.000 0.000 4288.030 21539.415 0.000133.778 260.788 265.562 4488.056 1121.088 170.011 0.000 0.000 1824.010 0.000 0.000 0.000 809.767 3001.296 0.00081.704 17.113 68.710 559.158 652.277 51.296 0.000 0.000 994.388 0.000 0.000 0.000 302.381 900.469 0.000313.744 387.536 301.414 5518.897 2555.383 365.875 0.000 0.000 4620.623 0.000 0.000 0.000 1530.706 4484.660 0.0001965.600 3564.132 739.140 23739.251 13824.406 1027.838 0.000 0.000 29300.598 0.000 0.000 0.000 6930.885 29925.841 0.0001.910 5221.810 47016.390 4748.730 77058.690 117926.280103.220 931.020 5894.730 1044.190 4297.050 10464.0504.400 9.780 2070.070 391.570 725.110 3516.310141.010 223.430 7214.850 1327.090 4898.770 12266.030 5.540 24.760250.540 0.000 0.000 6386.040 62196.040 7511.580 86979.620 0.000 144172.670 0.000 0.000 0.000 5.540 24.760 0.0001438.283 2898.695 103.455 18394.949 56512.047 5189.386 77058.690 0.000 139787.857 0.000 0.000 0.000 4288.030 21539.415 0.000236.998 260.788 265.562 5419.076 7015.818 1214.201 4297.050 0.000 12288.060 0.000 0.000 0.000 809.767 3001.296 0.00086.104 17.113 68.710 568.938 2722.347 442.866 725.110 0.000 4510.698 0.000 0.000 0.000 302.381 900.469 0.000454.754 387.536 301.414 5742.327 9770.233 1692.965 4898.770 0.000 16886.653 0.000 0.000 0.000 1536.246 4509.420 0.0002216.140 3564.132 739.140 30125.291 76020.446 8539.418 86979.620 0.000 173473.268 0.000 0.000 0.000 6936.425 29950.601 0.0000.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.0001438.28 867.24 45120.74 5189.39 68672.25 115464.35 977.15 5971.52237.00 255.49 5601.62 1214.20 3829.39 10149.90 184.53 832.0786.10 26.82 2174.51 442.87 646.19 3725.82 68.91 249.64454.75 270.73 7800.82 1692.96 4365.63 13948.32 350.08 1250.182216.14 1420.27 60697.69 8539.42 77513.46 143288.40 1580.67 8303.40TMZ1-16L25RMS10BTMZ1A-10K26RMA20B10K26RM0.0041502.00 69254.0013955.002 0.000812.368 0.000234.430 0.0001777.743 0.00016779.543 0.000PTC8100.720112.480 488.7608.510 172.81095.170 567.300216.160 9329.59013955.002 8100.720924.848 488.760242.940 172.8101872.913 567.30016995.703 9329.5900.000 0.00013955.00 8100.72924.85 488.76242.94 172.811872.91 567.3016995.70 9329.59普通工序名称 10H 10K 18RX160 6L 8H 8K 9H 10K26RMA3.5B10*2.7 10*2.9 18RX160 6*2.9 8*2.9