Die Staatsausgaben von Großbritannien, Frankreich, Belgien und Italien in der Vor- und Nachkriegszeit

Standard cost finding practice for steel foundries

Bibliographic data

Monograph

Identifikator:: 1742735827

URN:: urn:nbn:de:zbw-retromon-120327

Document type:: Monograph

Title:: Die Staatsausgaben von Großbritannien, Frankreich, Belgien und Italien in der Vor- und Nachkriegszeit

Place of publication:: Berlin

Publisher:: Reimar Hobbing

Year of publication:: 1927

Scope:: 574 Seiten

Digitisation:: 2020

Collection:: Economics Books

Usage license:: Get license information via the feedback formular.

Monthly Summary of Cost of Cost Per Net | Total Cost per Net Ton Charged Amount oo Ton Good Castings Vet Tons Charged Price Per Net Ton MELTED METAL pigIron 120 25.00 Purchased Scrap | 647 | 18.00 dwn Scrap | 410 13 .00 Ferromanganese i 12 98.00 Ferrosilicon #2 78.00 fron Ore Tas Special Alloys Total Metals | 1200 Labor LL Fuel . oo Power KWH per KWH Electrodes } 1bs. Supplies vy Furnace Repairs oo co Other Repairs Cg Total Metals and Conversion . 28.14 Less Scrap Recovered 420 Tons (@ 13.00 per Net Ton Total Melted Metal To . CT DIRECT LABOR Molding Core Cleaning and Finishing Total Direct Labor INDIRECT EXPENSE MOLDING Indirect Labor Sand Mill Labor Pouring Labor (Shank Ladles) Sand Sand Mixture Ingredients Fuel Supplies LL Flasks Repairs Supervision So ~ Total Molding Indirect CORE Indirect Labor CL Sand Fuel Supplies Repairs LL Supervision Total Core Indirect oo } CLEANING AND FINISHING Indirect Labor Supplies ~~ Repairs : Supervision Total Cleaning and Finishing Indirect ANNEALING . Labor Fuel and Supplies oo _ Repairs . } oo - Total Annealing _ 2.50 | 3,000.00 _ 92.7 11,646.00 4.44 5,330.00 ‘os 1,176.00 39 1 TT 4e8.00 02 22.50 4.55 17.64 8.08 - 1.78 71 .04 ¢l,bac.. 5,040.00 4,320.00 oe. 8U 7.64 6.54 1,200.00 1,080.00 480.00 33,762.50 _ 5,460.00 28, 302.50 1.82 1.64 TD 51.16 — 8.27 — 42.89 11,880.00 3,300.00 6,600.00 21,780.00 18.00 5.00 10.00 — -3.00 6,600.00 660.00 10.00 1.00 of 1.188.00 396.00 264.00 924.00 330.00 ~ 1,254.00 1,584.00 77,900.00 1.80 .60 40 1.40 ~ 50 TD 2.40 1,320.00 462.00 ~ 594.00 © 990.00 495.00 528.00 "4,389.00 2.00 70 90 ~ 1.50 - ml T— 2,244.00 3.40 4,620.00 7.00 825.00 1.25 660.00 1.00 _ _ 8,349.00 _ 12.66 726.00 1.10 1,320.00 2.00 99.00 iB » 2145.00 | — 3.25 Tarward 73 1685 BO 118 44 Production of Good Castings Brought Forward GENERAL OVERHEAD EXPENSE Steam, Power, and Light Yard Inspection _ Pattern Department Safety, Casualty, Welfare, and Pensions Shipping General Repairs Pattern Storage Loss on Defective (Back Charges, Returned Castings) Miscellaneous Operating Expense Insurance Co Taxes Depreciation Clerks’ Salaries Accounting Department Management Salaries Engineering Department Purchasing Department Inventory Adjustment Administrative Expense Selling Expense Total SPECIAL CHARGES Patterns and Gauges Special Rigging ~~~ 000 Special Machining Total Special Charges ~~~ Total Cost Total Cost per Net Amount | Ton Good Castings 78,165.50 118.44 6 3,300.00 1,320.00 © 990.00 2,640.00 660.00 1,980.00 3,300.00 330.00 3,564.00 3,168.00 1,980.00 660.00 © 3,960.00 1,980.00 990.00 3,300.00 990.00 825.00 330.00 4,620.00 4,455.00 45,342.00 "123,507.50 5.00 . 2.00 — 4.00 1.00 3.00 _ 5.00 0) _ = 5 _ — 0 7.00 v.00 ~.00 ..50 5.00 1.50 1.25 ~.B0 7.00 6.75 68.70 TTT renee 250 .20 1.12200 ~~ 1770 "124,620.50 | “188.84 PRODUCT OF METALS CHARGED INTO FURNACES GOOD CASTINGS Good Castings (yield) Scrap: Defective Castings 38. Slagged Castings | Heads and Gates 39] _ Metal Losses Total Scrap tol Melting and Fdry. Loss ,_ Total Charge Percent Net Tons | of Total Charge 55.00 Net Tons On Hand First of Month Produced During Month Total _ Shipped During Month On Hand Last of Montt 44.4 3.70 &.6 | 0.30 HE 2&.00 3.00 35.00 ~~ 70.00 _ 1xud 100.00 3 oo OVERHEAD RATES FOR COST OF INDIVIDUAL CASTINGS | 100 X (Item 12 minus Sum of Items 8, 9, 10 and 11) divided by Item 4=92% of Molding Molding Overhead Direct Labor. = °° | sumof Items 8, 9, 10, and 11=%$3.40 per Net Ton of Good Castings. Core Overhead=(Item 13 divided by Item 5)X100=133% of Core Direct Labor. Cleaning and Finishing Overhead=(Item 14 divided by Item 6)X100=126.5% of Cleaning and Finishing — DirectLabor. = _ Annealing =Item 15=%3.25 per Net Ton of Good Castings. | (Sum of Items 26 to 36 incl. divided by Item 7) X 100=110.6% of Total Direct Labor. General Overhead Sum of Items 16 to 25 incl.=$32.20 per Net Ton of Good Castings. | Minimum=Item 37 divided by Maximum Production=45, 342. 00+ 950=$47. 73 per Net Ton NoTeE—AIll figures given in this cost summary are assumed. and thev are used onlv for illustrating the erierinlac adcmmntad no 0

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