第二题和这题差不多，数据有点不一样lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
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：lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
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项 目lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
机 械 名 称lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
水泥混凝土搅拌站lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
发电机组lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
折旧费（元/台班）lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
800lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
200lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
大修理费（元/台班）lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
150lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
90lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
经常修理费（元/台班）lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
250lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
200lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
安装拆卸及辅助设施费（元/台班）lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
0lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
10lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
人工（工日/台班）lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
8lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
2lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
电（Kw·h/台班）lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
700lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
柴油（kg/台班）lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
300lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
问题：lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
请计算水泥混凝土搅拌站的机械台班预算单价。lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
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。lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
答案：lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
1．计算发电机组的台班预算单价lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
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lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
=200+90+200+10=500元/台班lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
可变费用=人工费+动力燃料费+养路费及车船使用税lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
=2×20+300×5=1540（元/台班）lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
发电机组的台班预算单价=不变费用+可变费用lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
=500+1540=2040（元/台班）lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
2．计算自发电价lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
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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lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
电价=0.34×2040÷300=2.31（元/ Kw·h）lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
3．计算水泥混凝土搅拌站的台班预算单价lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
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lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
=800+150+250=1200（元/台班）lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
可变费用=人工费+动力燃料费+养路费及车船使用税lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
=8×20+700×2.31=1777（元/台班）lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
水泥混凝土搅拌站的台班预算单价=1200+1777=2977（元/台班）lcÅì&Î×bbs.3c3t.com:gH:UqÑ4°Û
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