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Fumeite: Regarding Cost from Digital Printing Plant
Time:2017-07-05

本期重磅:
Highlight:
富美特:从数码印花厂的角度看成本
Fumeite: Regarding Cost from Digital Printing Plant
文章内容来源:
The contents of the article are as follows:
2017年6月28日时尚印花青岛会——高密市富美特印花有限公司董事长于付才“从数码印花厂的角度看成本”主题演讲
June 28, 2017 fashion printing Qingdao Conference -the keynote speech of "Regarding Cost from Digital Printing Plant by Yu Fucai, the Chairman of Shandong Gaomi Fumeite Printing Co., Ltd.
"
山东省高密市富美特印花有限公司从2006年开始做纺织品印花,目前公司业务以针织布印花为主,已经做了11年。富美特董事长于付才先生从事印花行业26年,专门从事印花技术研究,从2000年接触印花企业经营。
Shandong Gaomi Fumeite Printing Co., Ltd. has been doing textile printing since 2006. At present, the company mainly produces knitted fabric printing, and has been doing it for 11 years. Mr. Yu Fucai, chairman of Fumeite, has been engaged in printing industry for 26 years, specializing in printing technology research. He contacted printing enterprises in 2000.
在经营过程中,于总发现很多设备推销商和印花厂对于成本的口径是不同的,设备商和墨水商给出的成本预算和印花厂生产运营的实际成本存在很大差别。下面把于总对于印花厂成本这一方面的研究向大家汇报,为中小企业投资定价做一个参考。
In the course of operation, it is found that many printer salesmen and printing plants are different in terms of cost, and the cost budget given by printer dealers and inks is very different from the actual cost of production and operation of printing plants. The following is a report on the total cost of printing plant, which will provide a reference for investment pricing of SMEs(Small and Medium Enterprises).
一、成本计算中的一些易混淆概念:
I. Some confusing concepts in cost calculation:
1、毛利润-所得税=净利润 Gross profit - income tax = net profit
大家平时说到的利润都是毛利润,并没有去掉所得税。所得税一般占利润的25%,总产值的1%,毛利润去掉所得税之后称为净利润。
Everyone usually said that the profits were gross profit, and did not take away the income tax. Income tax generally accounts for 25% of profits and 1% of gross output value. After gross income is removed from income tax, it is called net profit.
2、营业利润=营业收入-营业成本≈产值-产品标准成本(都不含增值税)Operating profit = operating income - operating cost, output value - Product standard cost (excluding VAT).
营业利润等于营业收入减去营业成本,不含增值税。营业收入也就是我们平时所说的产值,营业成本我们采用的是产品标准成本。
Operating profit equals business income minus business cost and does not contain value added tax. Business income is also what we usually call the output value. The operating cost is the standard cost of products.
 
3、产品标准成本=材料成本+直接生产成本+期间费用=坯布等成本+加工成本Product standard cost = material cost + direct production cost + period cost = grey cloth + cost + processing cost.
产品标准成本等于材料成本加上直接生产成本和期间费用。材料成本主要指坯布等材料的成本,加工企业中的加工成本主要是直接生产成本加期间费用。
Product standard cost equals material cost plus direct production cost and period cost. Material cost mainly refers to the cost of materials such as grey cloth, and the processing cost in processing enterprises is mainly direct production cost plus period cost.
 
4、盈亏平衡点时的产量Q=F/(P-V)=固定成本/(每米加工费-每米变动成本)Yield at break even point Q=F/ (P-V) = fixed cost / (per meter processing fee - variable cost per meter)
在投资的时候常常会碰到一个盈亏平衡点,盈亏平衡点和行业情况是有密切联系的。盈亏平衡点时的产量等于固定成本除以每米加工费减去每米变动成本。
When we invest, we often encounter a break even point. The breakeven point is closely related to the industry situation. The output at break even point is equal to the fixed cost minus the variable cost per meter.
二、加工成本的计算方式
II. Calculation method of processing cost
加工成本分为三个部分:可变成本、固定成本、其他费用。
The processing cost is divided into three parts: variable cost, fixed cost and other expenses.
可变成本:墨水、水电气能源、工人工资、其他
Variable costs: ink, water electric energy, workers' wages, and others.
可变成本随着生产量的增加或者减少变动很大。许多设备厂家经常只说墨水的成本,实际上后面的成本和墨水成本差不多。
Variable costs vary greatly with the increase or decrease in production volume. Many manufacturers often talk about the cost of ink, but in fact the cost is almost the same as that of ink.
固定成本:设备(主机+喷头)折旧、租赁费、管理工资
Fixed cost: depreciation of printer (main engine + printhead), rental fee and management wages.
固定成本中最主要的是设备折旧费用。设备折旧费用中主机和喷头的使用年限是不同的,折旧费用也不同。
The most important part of fixed cost is depreciation of printer. In the depreciation of printer, the service life of the main engine and the printhead is different, and the depreciation cost is also different.
其他费用:销售人员薪酬、差旅费、佣金、社保金、福利、财务费用等
Other expenses: sales staff salaries, travel expenses, commissions, social security payments, benefits, financial expenses, etc.
三、以投资200万元购买2台中速数码印花机为例,分析详细加工成本:
III. Taking the investment of 2 million yuan to purchase 2 medium speed digital printing machines as an example, the detailed processing cost is analyzed.
假定2台数码印花机生产能力100米/小时,每天20小时生产,生产开机率50%计,则每天生产印花布1000米,每月22天生产,共计2.2万米。每年按11个月计算,年产印花布24万米。加工费(不含税):如果涂料按12元/米,计288万元,活性按13元/米,计312万元。
Assuming the production capacity of 2 digital printing machines 100 meters per hour, 20 hours a day production, production rate of 50%, the production of printed cloth 1000 meters per day, 22 days a month production, a total of 22 thousand meters. The annual prints are 240 thousand meters per year in 11 months. Processing fee (excluding tax): if the pigment printing is 12 yuan / meter, 2 million 880 thousand yuan, the Reactive printing is 13 yuan / meter, 3 million 120 thousand yuan.
可变成本
Variable cost
项目Items 涂料数码(万元)
Pigment Printing (ten thousand yuan)
活性数码(万元)
Reactive Printing(ten thousand yuan)
墨水Ink 24万米*4元/米240thousand meter*4 yuan/meter =96(ten thousand yuan) 24万米*2元/米=48
240thousand meter*2 yuan/meter =48(ten thousand yuan)
能源
energy
16 16
工人工资
Worker's wages
20 20
其他:外协、上浆、蒸洗、定型
Other: external association, sizing, steam washing and setting
24*1.5元(yuan)/米(meter)=36
240thousand meter*1.5 yuan/meter=36(ten thousand yuan)
 
24*4元(yuan)/米(meter)=96
240thousand meter*4 yuan/meter=96(ten thousand yuan)
 
合计Total 168 180
 
 
表格分析:
Sheet analysis:
涂料墨水目前的价格是200多块每公斤,一米布用量在20g左右,折合成本4元每米,24万米涂料印花墨水花费为96万元。活性墨水的价格是140块每公斤,用的量少一些,折合成本2元每米,24万米涂料印花墨水花费为48万元。能源花费和工人工资基本相同。涂料数码外协、上浆、蒸化、水洗、定性的费用为36万元,活性数码需要花费96万元。最终可以预估涂料数码的可变成本为168万元,活性数码的可变成本180万元。
The current price of pigment ink is more than 200 per kilogram, the amount of one metre of cloth is about 20g, the cost is 4 yuan per meter, and the 240 thousand meters pigment printing ink is 960 thousand yuan. The price of active ink is 140 yuan per kilogram, and the amount used is less. It costs 2 yuan per meter and 240 thousand meters of pigment printing ink cost 480 thousand yuan. Energy costs are basically the same as workers' wages. The cost of pigment printing digital outsourcing, sizing, steaming, washing and qualitative determination is 360 thousand yuan, and Reactive Printing cost 960 thousand yuan. Finally, it is estimated that the variable cost of pigment printing digital is 1 million 680 thousand yuan, and the variable cost of Reactive Printing is 1 million 800 thousand yuan.
固定成本Fixed cost
01 设备折旧:主机按8年,每年15万元;喷头按2年,每年40万元,小计55万元。
Depreciation of printer: the main engine is 8 years, 150 thousand yuan per year, and the printhead is 2 yuan a year, 400 thousand yuan a year, a total of 550 thousand yuan.
02 租赁费Rental fee:500㎡*100元/㎡=5万元(50 thousand yuan)
03 管理工资Management of wages:4人(person)*6万(60 thousand)/年(year)=24万元(240 thousand yuan)
04 合计:84万元
Total: 840 thousand yuan
 
表格分析:
Sheet analysis:
涂料印花和活性印花的固定成本基本上相同
The fixed cost of pigment printing and reactive printing is basically the same.
1、200万元的设备费用,喷头费用为80万元,按两年折旧,每年40万元。主机费用120万元,按8年折旧,每年15万元。设备折旧费用为55万元每年。
1, 2 million yuan printer cost, printhead head cost is 800 thousand yuan, according to two years depreciation, every year 400 thousand yuan. The cost of the printer is 1,200 thousand yuan, which is 150 thousand yuan per year according to the depreciation of 8 years. The cost of printer depreciation is 550 thousand yuan per year.
2、租赁费5万元。
2, the rental fee is 50 thousand yuan.
3、管理工人工资4人6万每年共计24万元。
3, management workers pay 4 people 60 thousand each year, a total of 240 thousand yuan.
其他费用
Other expenses
销售人员工资奖金6万元/人,差旅费1万,佣金10万,社保4人3万元,福利1万,财务费用等2万元,合计23万元。
Sales staff salaries bonus 60 thousand yuan / person, travel cost 10 thousand, commission 100 thousand, social security 4 people 30 thousand yuan, welfare 10 thousand, financial cost 20 thousand yuan, total 230 thousand yuan.
加工成本汇总
Processing cost summary
项目Items 涂料费(万元)
Pigment Printing fees (ten thousand yuan)
活性类(万元)
Reactive Printing fees (ten thousand yuan)
可变成本Variable cost
固定成本Fixed cost
其他费用Other fees
168
84
23
180
84
23
合计Total 275 297
墨水占比
Ink ratio
35% 16%
主机、喷头
Printer and printhead
20% 18%
其他Others 45% 66%
 
表格分析:涂料印花可变成本168万元,固定成本84万元,其他费用23万元,合计275万元。墨水占比35%,主机、喷头占比20%,其他费用占比45%。
活性印花可变成本180万元,固定成本84万元,其他费用23万元,合计297万元。墨水占比16%,主机、喷头占比18%,其他费用占比66%。
毛利、毛利率、净利率
项目
Items
涂料类
Pigment printings
活性类
Reactive printing
投资回收期Investment recovery period
毛利Gross profit 288-275=13 312-297=15 13~14年(years)
毛利率Gross profit margin 5% 5%
净利率Net profit margin 4% 4%
 
表格分析:
Sheet analysis:
涂料类毛利为每年13万元,活性类毛利为每年15万元,除去总的产值只有5%的毛利率,净利率为4%,投资回收期为13-14年,所以基本上没有什么利润。这种算法的计算前提是50%的开机率,如果算盈亏平衡点的话,开机率在40%左右应该能够达到盈亏平衡。
The pigment printing gross profit is 130 thousand yuan per year, the Reactive printing class gross profit is 150 thousand yuan per year, the total output value is only 5% of gross profit, the net interest rate is 4%, the investment recovery period is 13-14 years, so basically there is no profit. The premise of this algorithm is 50% of the boot rate. If the break even point is calculated, the boot rate of 40% should be able to break even.
调整结果
Adjustment results
项目Items 涂料:毛利/毛利率Pigment printing: Gross profit/ Gross profit margin 活性:毛利/毛利率Reactive printing: Gross profit/ Gross profit margin 投资回收期Investment recovery period
1 墨水价格下降30%,加工费下降10%
The price of ink has fallen by 30% and the processing fee is down by 10%
45万
450 thousand/17%
0/0% 5年(years)-∞
喷头价格下降50%,加工费下降10%
A 50% drop in the price of a printhead and a 10% drop in the processing fee
5万
50 thousand/2%
5万
50 thousand/2%
40年(years)
以上同时下降
Above items fall together
65万
650 thousand/25%
19万
190 thousand/7%
3~10年(years)
2 现价格前提下,实际产量是产能的30%
Under the present price, the actual production is 30% of the production capacity.
-14万
-140 thousand
-5万
-50 thousand
无(no)
3 现价格前提下,实际产量是产能的70%
Under the present price, the actual production is 70% of the production capacity.
59万
590 thousand/15%
76万
760 thousand/17%
约3年
About 3 years
 
表格分析:
Sheet analysis:
假设墨水价格下降30%,加工费下降10%,涂料能够赚17%,活性的利润相同,投资回收期至少5年到无穷大。假设喷头价格下降50%,加工费下降10%,涂料毛利为2%,活性同样也是2%,投资回收期为40年。如果墨水价格和喷头价格同时下降,投资回收期为3-10年。但是最近两年,墨水价格下降30%喷头价格下降50%是不可能的,因为喷头是日本垄断的产品。
Assuming that the price of the ink is reduced by 30%, the processing fee will be reduced by 10%, the pigment printings will make 17%, the profit of the Reactive printing will be the same, and the investment recovery period will be at least 5 years to infinity. It is assumed that the price of the printhead will drop by 50%, the processing fee will be reduced by 10%, the gross profit of pigment will be 2%, the Reactive printing will be 2%, and the investment recovery period will be 40 years. If the price of ink and printhead price decrease at the same time, the investment payback period is 3-10 years. But in the last two years, the price of ink has dropped by 30%, and the price of printheads has dropped by 50%, because it is a product monopolized by Japan.
按照上面的价格前提,当实际产量是产能的30%时,活性和涂料都是亏损的,投资没有回报。当实际产量是产能的70%时,这种产量需要很强的营销能力,基本上就是需要不停干,此时涂料盈利15%,活性盈利17%,投资回报期大约为3年。企业在进行投资的时候,投资回报期在三年左右是合理的,但是即使在现有的价格前提下,实际产量是产能的70%也是有很大难度的。
According to the above price premise, when the actual output is 30% of the production capacity, the Reactive printing and the pigment are all loss, and the investment is not rewarded. When the actual production is 70% of the production capacity, this production needs a strong marketing capacity, basically the need to stop, at this time the pigment profit is 15%, the Reactive printing profit is 17%, the return period of investment is about 3 years. When enterprises invest, the return period of investment is reasonable about three years, but even on the premise of existing prices, the actual output is 70% of the production capacity is very difficult.
最终在计算成本时候除了墨水和设备折旧,还要考虑实际订单数量,订单不足时候固定成本支出、佣金、社保金、财务费用等等,这些成本占产值比率远远高于45%~66%(而在设备商和墨水商眼里,这些成本直接打对折!),可怕的是当实际产量只有产能的30%时,这些成本所占产值的比率将大大增加,直接导致亏损!而且还没有加上质量索赔!我们的分析是基于投资200万元,如果100万元上一台机器,则达到理想产能的50%也是严重亏损的。所以我们认为扩大数码印花规模的时机是占成本34%-55%的墨水及喷头价格,下降30%-50%以后,而且数码印花加工费费下降不突破10%。
In the final calculation of the cost, in addition to the ink and printer depreciation, but also to consider the number of actual orders, the shortage of fixed cost of the order, commission, social security, financial costs and so on, these costs are far higher than the 45%~66% (and in the eyes of printer dealers and ink merchants, these costs are directly discounted! "What is frightening is that when the actual output is only 30% of the capacity, the ratio of these costs to the output value will be greatly increased, which will lead to a loss directly. And the quality claim is not added yet! Our analysis is based on an investment of 2 million yuan. If 1 million yuan goes to a machine, the 50% of the ideal capacity is also a serious loss. So we think that the time to expand the scale of digital printing is the price of 34%-55%'s ink and printhead, after the decrease of 30%-50%, and the decrease of digital printing processing fee is not more than 10%.
最后于董强调,在数码印花行业打价格战的肯定是对成本概念存在盲区、误区,数码印花行业最重要的是高质量产品、高品质客户服务。企业应该以服务双高为主拒绝打价格战,把品质和服务作为后续产品开发和客户提高的重要条件
In the end, Mr. Yu stressed that the price war in the digital printing industry is definitely a blind area for the concept of cost. The most important thing in the digital printing industry is the high quality products and high quality customer service. Enterprises should refrain from price war based on service double high, and regard quality and service as important conditions for subsequent product development and customer improvement.。
 
时尚印花点评:
Review of Fashion Print:
从数码印花厂的角度来看数码印花的加工成本,企业要做到盈利是比较困难的,必须要有充足的订单和高效的生产效率。假如占数码印花成产成本34%-55%的墨水及喷头价格能够下降30%-50%,而且数码印花加工费下降不突破10%时,数码印花的规模会迅速扩大。短期之内,墨水和喷头的价格可能不会大幅度下降,但是对企业来说要做的并不是打价格战,而是用高质量的产品和高品质的客户服务把市场服务好。
From the point of view of the digital printing factory, the processing cost of digital printing is more difficult. It is necessary to have sufficient orders and efficient production efficiency. If the price of ink and printhead in the digital printing production cost 34%-55% can be reduced by 30%-50%, and the decline in digital printing processing fee is not more than 10%, the scale of digital printing will be expanded rapidly. In the short term, the price of ink and printhead may not be greatly reduced, but it is not a price war for the enterprise, but a good service to the market with high quality products and high quality customer service.