摘要
氟橡胶粘接件具有非常好的耐介质性能,能够在很多领域中使用,然而其生产成本过高,限制了氟橡胶粘接件的更好发展。所以降低氟橡胶粘接件的生产成本将会促进其迅猛发展,给企业和社会带来更多的效益。文章将对氟橡胶粘接件的成本核算进行分析,其总生产成本包含材料成本、制造成本和期间成本,这三个成本又包含着很多的细分成本。基于氟橡胶粘接件的成本构成,可以研究氟橡胶粘接件成本的控制方法,原材料成本占有总成本50%以上,生产速度又是影响成本的主要因素之一,所以文章从原材料成本和生产速度这两个主要方面对降低成本进行研究。
Fluororubber adhesives have very good dielectric properties and can be used in many fields.However,their production cost is too high,which limits the better development of fluororubber adhesives.Therefore,reduc⁃ing the production cost of fluororubber adhesives will promote its rapid development and bring more benefits to enterprises and society.This paper will analyze the cost accounting of fluororubber adhesives.The total produc⁃tion cost includes material cost,manufacturing cost and period cost.These three costs include many subdivision costs.Based on the cost structure of fluororubber adhesives,the cost control method of fluororubber adhesives can be studied.The cost of raw materials accounts for more than half of the total cost.The production speed is one of the main factors affecting the cost.Therefore,this paper studies the cost reduction from the two main as⁃pects of raw material cost and production speed.
作者
刘娟
LIU Juan(Ankang University,Ankang Shaanxi 725000,China)
出处
《粘接》
CAS
2020年第5期151-153,163,共4页
Adhesion
关键词
氟橡胶粘接件
成本核算
控制方法
fluororubber adhesives
cost accounting
control method
