Material cost calculation method: Du carton price (yu […]
Material cost calculation method:
Du carton price (yuan) = the price per square meter of corrugated cardboard factory (yuan/m2) × the unfolded area of the carton (m2)
1. Calculation of the factory price per square meter of corrugated cardboard
1. The composition of corrugated cardboard
Corrugated cardboard is mainly divided into three-layer corrugated cardboard, five-layer corrugated cardboard and seven-layer corrugated cardboard.
The three-layer corrugated box is mainly used for packaging lighter weight inner packaging. The three-layer corrugated box is also called a single corrugated box. Its structure is composed of a piece of corrugated paper glued on each side of a face paper.
Five-layer corrugated boxes are mainly used for single-piece packaging with lighter weight and fragile contents; five-layer corrugated boxes are also called double corrugated boxes, which used to be abbreviated as three yellow and two tiles. The structure of the five-layer corrugated carton is made of face paper, lining paper, two core papers and two corrugated papers. The combination of corrugated type usually adopts AB type (the most of the medicine packaging in Chongqing area), AC type, BC Type, AE type or BE type.
The seven-layer corrugated cardboard box is composed of the following cardboards and three-layer corrugated cardboard (mainly used for the packaging of heavy goods, such as motorcycles, etc.);
Composition: It is made of surface paper, corrugated paper, core paper, corrugated paper, core paper, corrugated paper, and inner paper. The combination of corrugated type usually adopts BAB type, BAA type, CAC type or BAC typeCardboard Paper Tube Round Tea Packaging
2. Unify the unit of measurement for corrugated cardboard
1). When the general carton factory purchases the face paper, lining paper, core paper, and corrugated base paper, the price is calculated in ton. That is, how many yuan per ton of various face paper, lining paper, core paper, and corrugated base paper are, and the unit is expressed as "yuan/ton", and it must be replaced by "yuan/kg" in calculation.
If the purchase price is 5200 yuan/ton, it is 5200 yuan/1000kg=5.20 yuan/kg in kilograms.
2). The weight of general paper usually refers to the weight, in fact, it should be the weight per square meter, that is, the weight of various face paper, lining paper, core paper, and corrugated base paper are represented by "gram/m2", which is the calculation The unit of consumption must be unified. Here, “gram/m2” must be converted into “kg/m2”.
If you purchase 300 grams of kraft paper, that is 300g/m2 of kraft paper, at this time, "300 grams/m2" is converted into (300/1000)kg/m2", then you get 0.3kg/m2.
3). Determination of the coefficient of corrugated base paper for corrugated paper
The reduction ratio of corrugated base paper in the length direction of the paper caused by pressing the corrugation is called the compression ratio coefficient. There is no unified standard for this coefficient among manufacturers. The reason is that the production capacity and management level of each manufacturer directly affect the yield of corrugated paper, but the packaging industry generally defaults to the following coefficients;
The compression ratio coefficient of A flute is 1.59, that is, 1.59 meters of corrugated paper is 1 meter long after being corrugated.
The compression ratio coefficient of the B flute is 1.36, which means that the corrugated paper of 1.36 meters is 1 meter long after being corrugated.
The compression ratio coefficient of C flute is 1.50, that is, the corrugated paper of 1.50 meters is 1 meter long after being corrugated.
The compression ratio coefficient of E flute is 1.27, that is, the corrugated paper of 1.27 meters is 1 meter long after being corrugated.
3. Calculation of the paper price per square meter of various papers in corrugated boxes
(1) (1) Algorithm of face paper, lining paper and core paper
Example: The purchase price of 4800 yuan/ton of surface paper is 350 grams/m2, and its price per square meter should be;
(4800/1000) × (350/1000)
=1.68 (yuan/square meter)
(2) (2) Corrugated paper algorithm
Example: The purchase price of a high-strength tile of 1800 yuan/ton is 180 grams/m2, and its price per square meter should be:
=0.516 (yuan/square meter)
4. Calculation of the cost per square meter of corrugated board raw materials
Existing customers want to make five-layer corrugated cardboard boxes, and require the use of face paper as kraft card 300 grams/high tile 180 grams (A/B corrugated)/ruled paper 180 grams per square meter/liner 280 grams tea board paper, try to calculate the box board paper Cost price per square meter.
Paper name Gram weight Purchase price (Yuan/ton) Number of layers Coefficient Calculation formula (Yuan/per square meter)
Paper Kraft Card 300 5200 1 1 (300/1000)×(5200/1000)×1×1=1.56
High-strength corrugated paper 180 2250 2(1.56+1.39) (180/1000)×(2250/1000)×2×2.95=2.39
Core paper 180 1700 1 1 (180/1000)×(1700/1000)×1×1=0.306
Lining paper tea board paper 280 2500 1 1 (280/1000)×(2500/1000)×1×1=0.70
Sum (yuan/per square meter) = 4.96
5. Main factors and coefficients for calculating the ex-factory price of corrugated cardboard
The ex-factory price of the carton shall include the sum of the cost of the raw materials of the carton and other apportionable expenses.
Other amortized expenses include auxiliary materials (adhesives, inks, tape, power), equipment depreciation, worker wages, taxes, and so on.
In the ex-factory price of cartons, the cost of general carton raw materials accounts for 0.5-0.7, and other amortized expenses account for 0.5-0.3. The general manufacturer’s value is that the cost of carton raw materials accounts for 0.65 and other amortized expenses account for 0.35. The simple calculation uses a coefficient of half of the labor and materials, which is 0.5, to make a large estimate.
6. Ex-factory price of corrugated cardboard
Ex-factory price of cardboard paper = cost per square meter of raw materials of cardboard paper / 0.65
Based on the information provided in "4. Calculation of the Cost Price Per Square Meter of Cardboard Paper Raw Materials", the ex-factory price of the cardboard paper should be calculated;
The ex-factory price of cardboard paper = 4.96/0.65 = 7.63 yuan / square meter