第二题和这题差不多,数据有点不一样ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
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:ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
项 目ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
机 械 名 称ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
水泥混凝土搅拌站ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
发电机组ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
折旧费(元/台班)ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
800ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
200ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
大修理费(元/台班)ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
150ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
90ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
经常修理费(元/台班)ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
250ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
200ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
安装拆卸及辅助设施费(元/台班)ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
0ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
10ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
人工(工日/台班)ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
8ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
2ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
电(Kw·h/台班)ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
700ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
柴油(kg/台班)ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
300ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
问题:ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
请计算水泥混凝土搅拌站的机械台班预算单价。ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
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。ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
答案:ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
1.计算发电机组的台班预算单价ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
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ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
=200+90+200+10=500元/台班ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
可变费用=人工费+动力燃料费+养路费及车船使用税ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
=2×20+300×5=1540(元/台班)ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
发电机组的台班预算单价=不变费用+可变费用ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
=500+1540=2040(元/台班)ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
2.计算自发电价ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
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ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
电价=0.34×2040÷300=2.31(元/ Kw·h)ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
3.计算水泥混凝土搅拌站的台班预算单价ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
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ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
=800+150+250=1200(元/台班)ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
可变费用=人工费+动力燃料费+养路费及车船使用税ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
=8×20+700×2.31=1777(元/台班)ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå
水泥混凝土搅拌站的台班预算单价=1200+1777=2977(元/台班)ÎÇ~áíí%Ëbbs.3c3t.com¢Ã£Wpãå