Standard cost finding practice for steel foundries

Bibliographic data

Monograph

Identifikator:: 176071013X

URN:: urn:nbn:de:zbw-retromon-140159

Document type:: Monograph

Title:: Standard cost finding practice for steel foundries

Place of publication:: [Pittsburgh]

Publisher:: Steel Founders' Society of America

Year of publication:: 1927

Scope:: 26 Seiten

Digitisation:: 2021

Collection:: Economics Books

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

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Document type:: Monograph

Structure type:: Chapter

Title:: Cost record. Actual or estimated

Collection:: Economics Books

COST RECORD ACTUAL OR ESTIMATED Customer Address Name of Casting Quantity No. of Castings Wei~ht per Cstg. Total Weight Good Castings (G) lo | 300 | 3,000 Defective Castings (D) a 300 600 Heads and Gates (H) 12 150 | 1,800 Total Weight (GTDTH) 5,400 . 86.7XG Yield= GIDTH =d8.2 % Defective =20% of Good Castings Pattern No. Drawing No. Date PATTERN EQUIPMENT No. of Patterns | No. Cores ner Ostq. Kind of Pattern Size of Flask No. Patterns in Flask Molding Method DETAILS OF COST Cost | Cost per per Piece Net Ton 7.07 | 47.11 Steel 48.2% yield _ Special Alloys DIRECT LABOR Molding Molders _ Apprentices _ Helpers Co Dry Floor Molders _ Dry Floor Helpers Defective Cstgs. 20% of above _Contingency 5% of above Total Molding Direct Labor Core Coremakers B Apprentices Helpers Defective Cstgs. 20% of above Core Break. & Cont. 10% of above Total Core Direct Labor Cleaning and Finishing 3 Flogging _ _-67 Removing heads and gates i 2.00 Chipping 3.00 Grinding _ 5 17 Straightening .15" 1.00 Cleaning defectives i Contingency 10% of above | .13 .87 ____ Total Cleaning Direct Labor /_ 1.38 | 9.21 Total Direct Labor . 5.20 | 41.36 TT Forward 15.27 1 88.47 Cost | Cost per per Piece Net Ton 13.27 ' 88.47 Brought Forward OVERHEAD _ Molding overhead: 92% of Molding Direct Labor + 3.71 | 24.75 $3.40 per Net Ton .51 3.40 Core overhead 133% of Core Dir. Lab, 1.05 | 7.00 Cleaning overhead 126.59 ofCleanDir.Lar "1.74 | 11.61 Annealing $3.25 per Net Ton .49 3.25 General overhead: Tl ~ 110.6% of Total Direct Labor 6.86 | 45.75 $32.20 per Net Ton "4.83 [32.20 Minimum $47.73 per Net Ton oo Total Cost of Good Castings SELLING SUMMARY Cost of Castings _ Special Charges Freight Returns and Allowances Machining Hazard Total Cost f. 0. b. Profit Selling Price Profit in % of Selling Price 216.43 Pattern Cost NOTE: All figures on this form are assumed.

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