Each job will show the purchase and sale, expect to know the composition of the cost of the purchase, the price is how to calculate, so let's talk about the printed PCB circuit board quotation accounting method.
1, sheet costs (not the same sheet costs are not the same);
2, drilling costs (the number of holes and pore size, affecting the cost of drilling);
3, process costs (board of different technical requirements, resulting in difficult process, resulting in quotations will vary);
4, artificial and disposal costs (the cost of hydropower depends on each factory's cost control, relatively low Taiwan plant roots. These multinational), as for raw materials price. Now the root tends to be stable, on board: bidding mainly to the following:
The data sheet: FR-4, CEM-3, this is our common double-sided and multilayer board, his price is related with thickness and thickness of copper platinum plate center and FR-I CEM-1, these are our common single panel data, and the data of the price is also higher than the above double-sided, multilayer board vary greatly.
It is the thickness of the plate thickness, it is our common 0.4~3.0, and we practice the thickness of the plate price difference is not great.
It is the copper platinum thickness will affect the price, the thickness of copper platinum is usually divided into 1oz, 2oz, 3oz etc..
The raw material suppliers, our common and commonly used to have: / / country Ji Tao Shengyi construction process cost etc.:
Each piece of PCB PCB sold are customized, so the demand for offer advanced cost accounting of PCB board, with automatic imposition also needs to refer to the PCB accounting accounting machine, typesetting in CCL specification on the information utilization rate summarizes the quotation. Cost accounting of PCB operation is the most special, most messy in all industries, forming from the opening material, plate, and until FQC, completion of packaging, storage, step by step according to the demand of every process in accounting information costs, labor costs, production costs, according to the order number of accumulated capital goods in batches. Moreover, the standard rate of the process will be different from the same type of goods.
As for some commodities, such as blind plate, gold plate and copper plate, it is necessary to select some special accounting methods for the extra technical or all data. In the same way, drilling operations will be affected by the size of the drilling, the cost of the goods, these have a direct impact on the WIP cost, invalid costs of accounting and evaluation. In addition, the PCB factory is attributed to OEM customers OEM goods, not the same, customer orders of goods are not the same, there is little sharing of goods. On the other hand, for quality reasons, some customers can also specify the use of a vendor's substrate, or ink, to reach their quality and cost control requirements. Fast fish eats the slow, only the rapid change to ECN reference livelihood (engineering change tell) change.
PCB jobs often produce ECN engineering changes during production, and often exist with internal ECN and external ECN changes (customer engineering file changes). The repeated ECN changes in the commodity plan assume that the disposal of the defective inventory will be quite alarming. Therefore, how to plan the change of ECN commodity plan in ERP system is a very critical and serious homework. Assume that regardless of whether the ECN big changes or small changes have changed the goods and semi-finished materials, will make all staff to clear each different version of other commodities is not compatible, not the same material, is not capable of delivery, which will make many inventory or in the finished product in the attack ECN commodity program changes cancel unnecessary attack.
PCB the most crucial competition advantages lie in: engineering development, production management, material control, production, outsourcing processing and other links, especially the on-site production and disposal of WIP (finished product) control. Assume that the WIP control is wrong, will attack many mixed version, throw, spinning, WIP number, not stagnation feeding delay, change line number increased, improper delivery of unknown image disposal. The variety of PCB products is complex, usually according to the number of layers. There are single panels, double sided plates, four laminates, eight laminates and ten laminates.
After all, the PCB industry is a foundry industry, commodity plan changes very often change repeatedly, p.. Once customers change version, production instructions and process card to cooperation changes, can even show some changes, some do not change the situation.