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How cost accounting to PCB(Printed circuit board) |
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PCB circuit board cost calculation included too broad. To share the cost of materials, the calculation is simple, as long as the desired product configuration in the production of the board, calculate the optimal utilization and consumption the base amount of consumables and process the calculated can be seen about. However, the cost of it is not only the cost of materials, machinery depreciation rate, consumption of labor, sharing of water, electricity, emissions and waste are costs, drilled down to the number, the special specifications, product yield are a part of the cost of production, especially in the testing, if the encounter special requirements, tooling costs alone is high, plus the relevant production cost-sharing tools, etc. Thus the cost analysis in general will be in a so-called state of the economies of scale of production, does not meet this size is not more or less regardless of the economy.
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