Let's name the product AE86 and wish it can overtake in the corner.
First, let's look at the cost structure:
I generally sum up the costs into six major items, namely, labor cost, hardware cost, R&D cost, logistics cost, entertainment cost and travel cost, and then split them one by one.
Labor costs are subdivided into four items: production, procurement, testing and transportation. For production, only the assembly and production of products in the company are counted here. It takes about three days to produce a set of AE86, and it takes two people, that is, six person days. If one day is calculated according to 300 yuan, the production cost is 1.800 yuan. Procurement is generally online, so the time and personnel arrangement is less, about 2 person days. If one day is calculated according to 240 yuan, the procurement cost is 480 yuan. The test needs 2 people for 3 days, and 1 person-day is 300, so the cost of the test is 1800 yuan. Transportation includes warehousing and delivery, and one person is responsible for it. Because warehousing can't evenly allocate the cost to each set of products, according to 1 person-day, the cost is probably 260 yuan.
So the total labor cost is 4340 yuan.
Hardware costs are summarized as housings, circuit boards, sensors, portable boxes and other parts or accessories. 6000 yuan for the case, 2000 yuan for the circuit board, 6000 yuan for the sensor, and 0/000 yuan for the portable box, totaling 15500 yuan.
R&D cost
For a new product, most of the costs are R&D costs. It is not appropriate to divide the R&D cost into three items and put other costs into these three items, such as scrap cost into hardware cost. As for the labor cost, this product development involves 10 people, and the construction period is about half a year, so the labor cost is roughly calculated as 1800 person-days. According to 300 yuan, the cost is 540,000 yuan. Of course, this product project will be interspersed with other projects, so if it is halved, the labor cost will be 270 thousand. In addition to the previous hardware cost, the hardware cost also includes scrap cost and trial and error cost, giving a cost of about 50 thousand. With regard to outsourcing costs, our company cooperated with Tsinghua University and invited teachers from Tsinghua University as consultants. Tsinghua needs to pay a lot of money every year, even if it is 500,000. So the cost of R&D is about 820,000 yuan.
Other projects will not be broken down into small items. To avoid boredom, I won't go into details here. It will be more intuitive to list all the itemized expenses.
The above picture is only a rough accounting, and the actual cost should be higher than this. Then let's take a look at our pricing. A set of pricing10.2 million yuan. How many sets do you need to make a profit? Make a calculation formula, set the number of groups to x, and then
120000x>35540x+820000
X > 9.7。
In other words, at least 10 sets can be sold to make a profit.
Of course, these cost analyses are not accurate, and may be more or less, but they are still useful as a company's cost control guide.
We see that the R&D cost is 820,000, and the hardware cost is 1.55 million. As for the R&D cost, we can start with shortening the construction period. For example, if the original construction period is 6 months and we shorten it to 5 months, the cost will be reduced by 45,000 yuan, then by controlling the scrap rate and error rate, we can save 10000 yuan.
As far as the hardware cost is concerned, our current shell is made by a handicraft factory, and the price of a set is 6000 yuan. If the demand is large, we will use mold injection production, and the cost of a set can be controlled around 500 yuan. Any hardware will increase our bargaining power and reduce the cost under the premise of our great demand.
Therefore, accounting the cost of a product can not only guide us in pricing, but also guide us in how to reduce costs.