Kalkylering av bearbetningskostnader

Sammanfattning: At a manufacturing company, due to the competition the price is reducedtowards the manufacturing cost. Therefore it is important to maintain control ofones costs and keep calculations up-to-date. This thesis deals with cost accounting at a aluminium-processing company. The report focuses on calculating machine cost per hour since the manufacturing costs are the major part of the total product cost. Managers on the company believe that the costs they use in calculations todayneither is up-to-date nor advantageous in a market aspect and due to that their calculations need to be revised. The machines cost per hour is a major part in the manufacturing calculation. The company wants to provide a competitive price that also covers their costs. Therefore the company needs to control and specify their costs. The costs for the CNC-machines calculated in this thesis was considerablyhigher than the costs previously calculated for the company. It surprised thecompany managers that since the last calculation the used hours had increased by 15%. Comparisions between the calculations showed that there was differences in how costs and incomes were allocated and which divisions that carried their own costs. To be able to compete about major orders the company needs to be able toprovide CNC-manufacturing at a price of 400 SEK for machines feeded byoperators and 200 SEK for the machine feeded by a robot. A target costcalculation was made to determine what changes is required to reach thosemanufacturing costs. The conclusion of this thesis is that it is possible for the company to offer aCNC-manufacturing-price below 400 SEK/hour and a Robot-cellmanufacturing-price below 200 SEK/hour. However it requires more control over the company’s costs and over how big part of the order that has the lower machine cost per hour.