Specific cost accounting methods include raw material cost, freight, employee salary, equipment depreciation, marketing expenses, water and electricity, communication expenses, etc.

1, raw material cost.

The cost of cement, sand, sand, crushed stone, fly ash, mineral powder, additives and other materials can be simply calculated according to the mixture ratio and the unit price of raw materials.

2. Freight.

Mainly aimed at the fuel consumption of various vehicles, including the cost of mixer trucks, pump trucks and loading trucks. Generally, it can be calculated by statistics and give you a reference value. I used to remember that the mixer truck (about 20KM away from the construction site) 18 went to each side of 24 yuan, and the pump truck 15 went to each side of 20 yuan.

3. Employee's salary.

There is a linear relationship between the total wages and production of workers in general commercial concrete units, which depends on the wage levels in various places and the situation of enterprises.

4. Equipment depreciation.

What needs to be considered is the depreciation period. For example, the boss decides to recover the cost in five years, that is, the total amount of equipment/the estimated output in five years, that is, the depreciation expense of equipment in each concrete.

5. Marketing expenses.

Including all expenses (catering, entertainment, kickbacks, etc. ) marketing department in the process of commercial concrete sales, the cost should be controlled in a range.

6, water and electricity, communication costs.

Including water, electricity and communication expenses incurred in the production process and employees' life and work in the unit, it is relatively fixed.

Brief introduction of commercial concrete;

1. Commercial concrete refers to concrete used for commercial purposes, such as sale and purchase. Commercial concrete is mainly used in current building construction.

2. The floorboard of engineering composite materials, in which aggregates are bonded into a whole by cementing materials. Generally speaking, the term concrete refers to cement as cementing material and sandstone as aggregate; Cement concrete, also known as ordinary concrete, is made by mixing cement and water (with or without additives and additives) in a certain proportion, stirring, molding and curing, and is widely used in civil engineering.