Among the factors involved in the production cost of aluminum sheets, the probability of resource consumption, price and resource price change in the actual operation of the project is included. For example: the steel processing operations, the efficiency of workers, aluminum sheets processing losses and the price of aluminum market changes may become cost accounting factors. Project cost accounting object should be controlled costs.
If the aluminum sheets by the enterprise unified procurement, aluminum market price of the item is uncontrollable costs, not as a cost accounting factors. Otherwise, the price of aluminum sheets should be based on the proportion of the total cost of the project and the aluminum market price changes in the probability of analysis, decide whether the price of aluminum as a cost accounting factors. For the analysis of the main factors, you can use the arrangement chart method, ABC analysis method, causal analysis method and so on.
Aluminum Sheets