In order to realize the optimization of production value, as a horn speaker manufacturer, it must reasonably optimize the combination relationship formed by various elements in the development process, which is also the key to resource allocation.
The cost of PA loudspeaker production equipment refers to the total cost of equipment from purchase to the end of its service life. It can be divided into the following parts.
(1) Depreciation of equipment is calculated using the straight-line method of original value, that is, the method of "original value/service life".
(2) Employee and auxiliary management expenses, focusing on various expenses related to employees, such as basic salary, travel expenses, allowances, etc.
(3) Auxiliary materials and maintenance costs, especially the costs of various auxiliary materials required in daily production operations and maintenance costs during equipment operation.
(4) Factory use, maintenance costs, and daily production water and electricity costs. In order to analyze the investment income of production equipment, this study fully considers many factors involved in the cost accounting process of production equipment, various requirements of production equipment and total investment cost, including two parts: procurement cost and procurement cost. Operating costs.
