As a manufacturer, how to calculate the cost of using plastic masterbatch is a compulsory course.

The weight of the plastic masterbatch itself should be deducted when calculating the cost of coloring the plastic masterbatch. For example: 2 kg of color masterbatch is added to 100 kg of plastic resin. At this time, the total weight is 102 kg. Assuming the resin price is 10 yuan/kg, the color masterbatch price is 20 yuan/kg, and the plastic is used in 102 kg plastic products. The cost of color masterbatch is: 2 kg × (20 yuan / kg -10 yuan / kg) = 20 yuan This algorithm is a bit engaged.

In fact, the simple fact is that you need to add a few kilograms of plastic masterbatch to replace a few kilograms of plastic raw materials. The difference between the two is your added cost. The cost added to each 100 kg of plastic products due to the use of plastic masterbatch is: 20 yuan / 102 kg × 100 kg = 19.61 yuan This is equivalent to the accounting cost of the algorithm, as a general calculation or the above method directly .

But we must note that the cost of color matching cannot be compared with raw materials. It is to talk about the craft. First of all, compare the cost of color matching between plastic toner and plastic masterbatch. If the color matching of plastic toner can be done, the toner will be used in the process. The color matching of the plastic toner does not meet the ideal requirements and the masterbatch has to be used. This cannot be weighed by the cost method. Another point is the waste in production, small batches, multi-batch is not recommended to use masterbatch.