Study Of Quantity And Machinery Affecting Panel-Type Furniture Cost

Production machinery of panel-type furniture are the main component of working procedure and the efficiency of machinery is one of the main factors that affect the efficiency of the whole machining process. This study analyzes quantity per batch how to affect the efficiency of the machinery by work measurement and time study. This study also analyzes quantity how to affect the costing based on Activity-based costing .The aim is to offer reference to machinery invest, order-making of different quantity, cost accounting, cost management , output balance and making plan of production for furniture company. The machinery of this study consists of full-automatic panel saw,sliding table saw, full-automatic edge banding machine, automatic edge banding machine , full-automatic boring machine and boring machine ,which how to affect cost in sawing,precise sawing,boring and edge banding procedures when quantity changes.According as the furniture company and its work measurement, we analyze the composing of work time, then according to the sorts of time to make work measurement. The data measured is processed and analyzed with statistics to educe the function of quantity, work efficiency and machining character of parts, then analyze the effect to labor cost, machine depreciation cost and power cost.On the basis of analysis, it brings following conclusions: (1)The function between quantity per batch and unit cost: Y=μ+λ/Nnote:μ--constant;λ--constant, interrelated with type of machinery and complexity of process Y—unit cost,N—quantity per patch(2) Different quantity per patch production results different work time and unit work time reduces if quantity increases .And it also results in the variation of labor cost, machine depreciation cost and power cost, the summation of which reduces when quantity increases. Cost reduces mildly when quantity is to certain number.This study only analyzes machine and quantity how to affect labor cost, machine depreciation cost and power cost. As the depreciation cost of other capital asserts, managing cost and leave unused cost, this study doesn't take them into account, which can be as further study.