These topics are the source of much confusion in the plastics industry and from the research carried out by the author, there does not appear to be any kind of authoritative published work that addresses these topics. This book addresses these topics head-on to explain in detail all the stages involved from budgeting to the final estimate.
Budgeting, Costing and Estimating for the Injection Moulding Industry discusses and defines the different methods of budgeting, costing and estimating that are normally used within the injection moulding industry. In order to establish the costing system, the operating costs first have to be identified and quantified by means of a budget. Based on the budget, a costing system can then be developed that can be applied to determine the manufacturing cost of each product a company manufactures.
The underlying theme of this book is the maximisation of profits through the control of costs. Hence, emphasis is placed on ensuring the understanding of costing and estimating models through discussion and examples.
Budgeting, Costing and Estimating for the Injection Moulding Industry will be of considerable value to managers of injection moulding companies, to Accountants who work in these companies and users of the equipment who may have to some of the costing and budgeting for new projects.
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1. Terms and Definitions
2. Planning and Budgeting
3. Methods of Costing
4. Job Costing
5. Overlooked Costs
6. Controlling the Costs: Measuring the True Cost of a job
7. Reducing the Costs of Production
8. Maximum Metal Conditions and Operating Windows
9. The Cooling Cycle and Its Effect on Cost
10. The Loss Leader
11. The Estimating Function
12. The Estimating Procedure
13. Estimating a Typical Job
14. Estimating Mould Tool Costs
15. Profit and Loss Accounts
Glossary of Moulding Terminology
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