The cost accounting of asphalt mixing plant
Single machine costing is the use of equipment in the whole life cycle costs for economic accounting.The economy and the use of equipment operation and management of wages and income are associated, helps to improve their subjective initiative and work sense of responsibility, not only improve the fuel economy of mixing station, and extend the maintenance of the equipment maintenance cycle, reduces the failure rate of asphalt batch plant, improve the production efficiency.
Asphalt mixing plant stand-alone costing
Equipment revenue asphalt mixing plant is a stand-alone costing the price of the finished asphalt mixture income, the number of classes from the mixing station to work station every month and the time length of the work day decisions. The specific work time is calculated by the actual operation when recording and mixing station bench.
asphalt batch mix plant Costs
It costs asphalt mixing plant is mainly composed of fixed costs and variable costs of equipment, of which the variable costs initiative and sense of responsibility affect the operation and management personnel by.(asphalt drum mix plant)
Asphalt mixing plant stationary use funds include:
(1) depreciation expense, with the mixing plant life growth, increasing depreciation expenses, these costs can be converted on a monthly basis, it can also be converted to a daily or weekly.
(2) cost of insurance, the cost of this part of the daily cost of insurance is mainly asphalt mixing plant and equipment operator.
(3) equipment for everyday use oil costs, which is part of the main asphalt mixing plant routine maintenance required lubricants, machinery and equipment can be estimated from the measured fuel consumption class fixed station.(asphalt plant)
Variable expenses include:
(1) daily fuel costs.
(2) maintenance fees.
(3) tool costs and other expenses.
Total cost accounting asphalt mixing plant
Income asphalt concrete plant is mainly the product of the monthly production of finished asphalt mixture and its prices. Expenditure items include mixing plant was required to provision for maintenance and depreciation, and fuel consumption costs.