在国际竞争中争取订单时，需要针对客户的要求对铸件进行快速报价。报价的基础是成本核算，但由于熔模铸件形状复杂，种类繁多，工艺流程长，影响产品成本的因素较多；同时，其原辅材料品种多，流动时交叉混杂，因此熔模铸造工艺的成本不易控制，在核算时也难于精确。熔模铸件作为一种工业产品，其价格主要由产品成本、利润和税金三部分组成。目前，我国熔模铸件行业生产企业多采用成本导向法进行定价。即企业从自身角度出发，制定的产品售价应能保证收回全部成本，并获取合理利润，通常采用成本加成的定价公式如：单位铸件价格=产品成本x(1+预期利润率)／(1一销售税金)这种方法简便易行，对于行业价格比较趋于一致，产品供求大体平衡，
The
investment casting industry in China is developing rapidly. When
enterprises strive for orders in international competition, they need to
quickly quote castings based on customer requirements. The basis of
quotation is cost accounting, but due to the complex shape, wide
variety, and long process flow of investment castings, there are many
factors that affect product costs; At the same time, there are many
types of raw and auxiliary materials, and the flow is cross mixed, so
the cost of investment casting process is difficult to control and
accurate in accounting. Investment casting, as an industrial product,
its price mainly consists of three parts: product cost, profit, and tax.
At present, production enterprises in China's investment casting
industry mostly use cost oriented pricing. From the perspective of the
enterprise itself, the product selling price should be able to ensure
full cost recovery and obtain reasonable profits. Usually, a cost plus
pricing formula is used, such as: unit casting price=product cost x
(1+expected profit margin)/(1- sales tax). This method is simple and
feasible, and tends to be consistent with industry prices, resulting in a
general balance between product supply and demand,
成本水平相对稳定的商品都适用此种方法。但此种方法对市场的适应能力差，在一定程度上忽略了竞争的因素，未能考虑产品市场价格的影响。同时国内熔模铸造行业的成本核算系统还不够完善，许多管理水平不高的厂家，不能准确的核算出每一种产品的生产成本。因此在报价时，仅仅是参考行业内其它厂家的价格，就给予报价，并未认真考虑自身的技术水平和生产水平。通常情况下其产品利润不高，且容易造成产品报价低于本厂实际生产成本的情况，造成亏损。以上两点是目前行业内长期恶性价格竞争的主上述方法中的产品成本是指企业的生产经营过程中所耗费的物质费用和人工费用，如原材料、目前，国内管理相对较好的企业，一般以吨为单位，根据以往的生产经验大致估算每吨铸件的生产成本。按照制造企业的成本核算方法，这一部分可以看作该铸件的制造成本与管理成本的总和。其中，制造成本包括直接材料、
This
method is applicable to goods with relatively stable cost levels.
However, this method has poor adaptability to the market, neglecting to
some extent the factors of competition and failing to consider the
impact of product market prices. At the same time, the cost accounting
system in the domestic investment casting industry is not yet perfect,
and many manufacturers with low management levels cannot accurately
calculate the production cost of each product. Therefore, when quoting,
we only refer to the prices of other manufacturers in the industry and
provide the quotation without seriously considering our own technical
and production levels. Usually, the product profit is not high, and it
is easy to cause the product quotation to be lower than the actual
production cost of the factory, resulting in losses. The above two
points are the main reasons for long-term vicious price competition in
the industry. In the above method, product cost refers to the material
and labor costs incurred in the production and operation process of
enterprises, such as raw materials. Currently, domestic enterprises with
relatively good management generally estimate the production cost per
ton of castings based on past production experience. According to the
cost accounting method of manufacturing enterprises, this part can be
seen as the sum of the manufacturing cost and management cost of the
casting. Among them, manufacturing costs include direct materials
