Calculation and analysis of production cost of paper cup machine

The paper cup machine must make a simple and accurate budget for the production cost before production. Cost accounting is to classify, collect, summarize and calculate the expenses incurred in the production and operation process of an enterprise in a certain period of time according to their nature and place of occurrence. Calculate the total production and operation expenses incurred in the current period, and calculate the actual cost and unit cost of each product separately. Its basic task is to correctly and timely calculate the actual total cost and unit cost of the product, provide correct cost data, provide a scientific basis for business decision-making, and use it to assess the implementation of the cost plan, and fully reflect the production and operation management level of the enterprise. The following paper cup machine manufacturers will explain in detail the production cost calculation of paper cup machines.

1. Calculation of production cost of paper cup machine:

1. The specification and gram weight of the paper cup
160g/m² 820×525mm ： 210g/m² 820×525mm

2. Calculation method: length × width × gram weight÷ number of pieces = weight of cups and barrels

The weight of the bottom of the cup is: 068 grams (calculated at 6800 yuan/ton per ton)

The cost of the cup paper = the weight of (bucket cup + cup bottom) × the price of the paper

3. Printing cost
The printing cost per color per paper is 0.015 yuan, and the printing cost per paper is 0.015 yuan for one color.

That is, the printing cost of each cup is: 0.015÷20=0.00075 yuan/piece

4. Packaging, electricity and staff wages

i. The three-layer corrugated carton contains 2,000 pieces, and the carton is 3 yuan, and the average cost of each paper cup is 0.0015 yuan/piece.

ii. Inner packaging bag, 40 pieces per box, unit price 0.085 yuan/only (0.0017 yuan/only):

iii. The electricity fee is 0.0008 yuan/piece. The salary of employees is 0.0008 yuan/only.

The total cost of the paper cup is as follows:
The cost of a 160g cup is: 0.0317 yuan / piece

The cost of a 210g cup is: 0.0384 yuan / piece

Second, the analysis of production benefits
According to the current market sales price and product use range, the analysis is as follows:

1. Market sales price (wholesale price is first-class wholesale)
The paper cup produced by 160 grams is currently priced at 0.042 yuan / piece

The current wholesale price of paper cups produced by 210 grams of paper is 0.058 yuan/piece

Advertising customized cups are 0.09-0.1 yuan / piece