机加工价格核算是进行外协加工中必不可少的一步。机加工价格核算的准确性会直接营养产品的加工、生产以及销售等，可谓之重中之重。

The processing price accounting is an essential step in the process of outsourcing. The accuracy of processing price accounting will be the most important of the processing, production and sales of nutritional products.

  价格包含哪些方面

The price includes what

 

 

1、材料费：材料的采购成本、材料的运输费、采购中产生的差旅费等。

1, material cost: purchase cost of material, transportation fee of material, travel expenses in purchase, etc.

2、加工费用：各工序中的工时费、设备折旧费、水电费、刀具、工装、量具、辅料费用等。

2, processing cost: the working hours, equipment depreciation, water and electricity, cutting tools, tooling, measuring tools, auxiliary materials and so on.

3、管理费用：固定成本摊销、管理人员工资摊销、场地费用、回扣、差旅等。 

3, management costs: fixed cost amortization, management staff amortization, site costs, rebates, travel and so on.  

4、税费：国税、地税等。 

4, tax and fee: state tax, land tax and so on.  

5、利润

5. Profit