2.1 ต้นทุนด้านวัสดุ (material cost)

2.1 the cost of materials (material cost) As the costs associated with materials, equipment, tools used in the production of both direct and indirect. As follows:2.1.1 direct materials (direct material cost) is a raw material used to manufacture directly. Most often as part of a product, such as tire rubber as a raw material, direct, there are pens, plastic and ink as a direct material, etc. The number of active ingredients/raw materials, this will direct manufacture units with variable directly.2.1.2 indirect materials (indirect cost material), such as materials, tools, and equipment used in manufacturing, most of the time will not change with the volume of production directly, such as sandpaper, hand towel, glue, nail, etc.Sometimes the indirect materials may be provided in the categories of direct material, it is. Depending on the policies of each organization's accounting, such as knives, lathe for the CNC machine, which is an indirect วัถุดิบ can be arranged in groups of raw materials, direct. The reason may be due to the high prices and lifetime can be calculated per piece-work production. (Tool life), even if the knives are turning is not equipped with it.2.2 labor costs (labor cost)As labour expenses and manufacture products to achieve the finished product. Can be similar to the cost object is the expense of the direct labor and indirect labor expense. As follows:2.2.1 the labour expenses directly (direct labor cost), for example, is a strong value for the employee's salary/production department, which varies with the volume of production directly.2.2.2 expenses indirect labour (indirect labor cost), for example, a salesperson's salary, the salary of managers, engineers, Lotto money due. These expenses will not change with the volume of production directly.2.3 expenses or factory overhead to production (overhead cost) The expense is in addition to the cost of material and labor expenses, such as utilities, rent, maintenance, factory machinery, welfare, etc.3. the calculation of production costs.The production cost is calculated as follows:The production cost = cost of materials + overhead + labor costs.4. an analysis of production cost.Production cost analysis is needed very much to collect, analyze, and report distribution expenses incurred on the part of the cost of production, so useful to management and administrative policies.The purpose of the analysis of the production costs are as follows:In order to determine the production cost for the nearest: usually, the cost of production calculations are off due to several factors, such as job loss in manufacturing production to keep unit costs increase as production processes, lack of efficiency, the production process is delayed. As a result, waste of resources, narong rise. Labor costs increased. Analyze production costs to make aware of the point at which there is a high production costs-lower, including possible causes and one that makes high production costs.To control and reduce production costs: when you know the cause that resulted in high production costs, we can find the revised standards, so that the production cost is lowered.To make decisions and plan tasks: for example, when aware of the problem that resulted in high production costs, and after the standard has been set to reduce production costs. Makes it possible to estimate production costs and lower sales prices. Makes it possible to add the ability to compete on price.To determine profit and financial position of enterprises: an analysis of the cost of production makes it possible to estimate the precise production costs, which will allow managers to estimate the performance and profits of the venture.Information on the evaluation and control of the Administration: analysis can also be applied to the cost of production of all parts of the performance and evaluates personnel to operations and administrative organization chart (organization) To adjust and adapt to more efficiently.5. how to reduce production costs.Methods and practices in order to reduce production costs, most popular and widespread is the loss is 7.1) losses from producing more than necessary (over production)That is more than necessary or amino needs trade. If the language spoken by the locals, it is also not enough. Best produced exceeds demand. As a result, wastage of the value paid for the storage and control of raw materials/products in process, WIP/finished products, especially labour costs, overtime.Why are producing more than necessary.The estimated requirements for the products of the sales department tolerance values.Lack of capacity planning, performanceThere is a new factor came unexpected impacts the customer's requirement.Guidelines for reducing the costs arising from the production of more than necessary.Sales Department to update and analyze the various factors that may affect the customer's purchase order quantity is always to increase the precision of the estimates.• Production planning must be coordinated very closely with the sales department to release information that is updated and the customer's requirement for production planning.2) losses from the waiting (Waiting)Waiting is a process that is causing a lack of raw materials, products and stock values make the manufacturing process results in waste waste opportunities await both the employee's wage. The production process is not to cause a fresh lead in the production as well.Why cause a wait.Not enough raw materials to make waiting for a production.The machine was broken, need to stop production.The route does not balance.The accident occurred in production.Guidelines for reducing the costs caused by the wait.A review of safety stock-MOQ (minimum order quantity) and appropriate adjustments to reduce the lack of stock of raw materials.Establish the maintenance plan, machines (preventive maintenance) to reduce production stops caused by a mechanical breakdown (machine break down)An analysis of the process makes the standard time (standard time) up-to-date to help in production planning, balance in most of each process.All protective equipment in machinery and equipment personal protective, plans, and.

2.1 costs of materials (material cost)
is the cost associated with the material, equipment, tools, used in the production of both direct and indirect. :
2.1.1 direct material (direct material cost) is a material or materials used for production directly. Most often is one component of products such as tires tires as raw material, the straight,Pen with ink, plastic and direct raw material, etc., were in use, material ทางตรงนี้ varies with unit in direct production.
2.1.2. Indirect material (indirect material cost) such as material, tools,Equipment used in the production of support by most does not increase with the volume of production directly, such as sand, napkin paper, glue, nails, etc.!Sometimes the indirect material can be placed in the category of direct material as possible. Depending on the accounting policy for each organization, such as a knife lathe NC machine ซีเอ็ for raw materials, which เป็นวั indirectly.May be due to reasons on high prices and can calculate the lifetime per piece forms (tool life) although the knife lathe will not be assembled with the target.

2.2 labor costs (labor cost)
.As the cost of labor, work and produce products products to achieve the finished product can be divided into similar to the cost object. The cost of direct labor The paid labor indirect:
2.2.1 direct labor costs (direct labor cost), such as the morning daily salary of the production staff, which จะแปรผัน with production quantity directly.
2.2.2. Indirect labor costs (indirect labor cost) such as salary salesman,Salary of manager, money De of engineers. These costs will not vary with the quantity of direct production
2.3 factory cost or overhead in production (overhead cost)
.Cost aside from costs of material and labor costs, such as the utilities, rent, maintenance machinery factory,, Welfare, etc.

3. Production cost
.The production cost can be calculated as follows:

= cost of production cost, labor cost, overhead


4. Production cost analysis cost analysis. Is needed is a collection, distribution, greatly.Analysis and cost report occurred at a fraction of the cost. Of production to leverage on the management and policies of the administration.

the purpose of production cost analysis are as follows:
.To determine the closest to the production cost: usually, cost of production from the การคำนวณจะมี changing due to many. Factors of production, such as the cost to manufacture and cost per unit is double.The production process of the performance process delay. Result in wasting resources plants increased labor costs increased.Analysis of production cost can be made aware of the point with the high cost of production - low. Including the cause and to make the production cost high
control and reduce the production cost:The causes of high cost of production can we find the standard amendment to lower production costs.
to decision making and planning tasks:Such as when you know the problems that caused the high cost of production. And after that has set the standard in order to reduce the production cost. It can estimate the production cost and sale price lower down.