第二题和这题差不多,数据有点不一样ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
某工地有一台水泥混凝土搅拌站,其动力依靠工地配备的柴油发电机组供应。假定当地柴油价格为5.00元/kg,人工工资单价为20.00元/工日,发电机组总功率为300kW,拌合站发电机组的基本情况如下表:ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
项 目ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
机 械 名 称ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
水泥混凝土搅拌站ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
发电机组ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
折旧费(元/台班)ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
800ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
200ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
大修理费(元/台班)ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
150ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
90ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
经常修理费(元/台班)ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
250ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
200ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
安装拆卸及辅助设施费(元/台班)ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
0ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
10ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
人工(工日/台班)ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
8ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
2ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
电(Kw·h/台班)ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
700ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
柴油(kg/台班)ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
300ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
问题:ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
请计算水泥混凝土搅拌站的机械台班预算单价。ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
解析:本案例考查机械台班费用的构成和机械台班预算单价的计算方法。ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
答案:ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
1.计算发电机组的台班预算单价ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
不变费用=折旧费+大修理费+经常修理费+安装拆卸及辅助设施费ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
=200+90+200+10=500元/台班ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
可变费用=人工费+动力燃料费+养路费及车船使用税ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
=2×20+300×5=1540(元/台班)ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
发电机组的台班预算单价=不变费用+可变费用ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
=500+1540=2040(元/台班)ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
2.计算自发电价ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
根据编制办法中电价计算公式A=0.34×发电机组的台班单价÷发电机组的总功率ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
电价=0.34×2040÷300=2.31(元/ Kw·h)ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
3.计算水泥混凝土搅拌站的台班预算单价ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
不变费用=折旧费+大修理费+经常修理费+安装拆卸及辅助设施费ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
=800+150+250=1200(元/台班)ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
可变费用=人工费+动力燃料费+养路费及车船使用税ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
=8×20+700×2.31=1777(元/台班)ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3
水泥混凝土搅拌站的台班预算单价=1200+1777=2977(元/台班)ÃýIγ±ãBfpbbs.3c3t.comÔùY#dçÛ3