Calculations in the Marine industry

Evaluation process

1. Material cost

The materials of ships mainly include steel, welding materials, coating materials, cables, auxiliary materials and other materials.

(1) Steel costs

Steel cost = net weight of hull steel ÷ utilization rate of steel × unit price of steel

Hull steel net weight = no-load displacement × steel consumption coefficient K1=11,497.85×0.85=9,773.17 tons

According to the direct and indirect investigation of the relevant shipyards and metal structure manufacturers, the primary utilization rate of steel is about 80 ~ 85%, the secondary utilization rate is 3 ~ 7%, and the total steel utilization rate is 85 ~ 90%. The utilization rate of steel taken in this assessment is 90%.

The unit price of steel is 4500 yuan/ton according to the recent investigation of steel easy network and shipbuilding enterprises.

Hence steel cost

=9,773.17÷90%×4500=48,866,000 yuan (rounded to thousands)

(2) Cost of welding materials

Welding material cost = steel consumption × welding material consumption coefficient K2× unit price of welding material

* 17 * 0.0235 = 9773.17 present 90%, 1000

=4,338,000 yuan (rounded to thousands)

(3) Coating material costs

Coating material cost = ship length L× (type width B+ type depth H) × paint weight per square meter K3× paint dilution coefficient I÷ paint process consumption coefficient K4× unit price of coating materials

K4 value is generally 0.5-0.55, this evaluation K4 is 0.52, so

Coating material cost =221.63× (32.26+18.00) ×0.0086×1.15÷0.52×15×1,000=3,178,000 (Yuan) (rounded to thousands)

(4) Cable costs

Cable cost = ship load ^0.15× cable consumption coefficient K5× ship total power ^0.3× cable unit price

= 69385 ^ 0.15 x 1750 x 9480 ^ 0.3 x 7

=1,017,000 (RMB) (rounded to thousands)

(5) Auxiliary materials and other expenses

Auxiliary materials refer to materials that do not constitute the ship product itself but need to be consumed in the ship construction process, such as carbon dioxide, oxygen, acetylene, high-pressure gas, high-pressure water and other auxiliary materials. This cost can be estimated according to the total weight of Marine steel, the value range is 0.02-0.05, and the consumption coefficient of auxiliary materials in this assessment is 0.04. Other materials refer to the cost of materials such as wood and non-ferrous metals. It can be estimated by 1% ~ 3% of the total material. The consumption coefficient of other materials in this evaluation is 2%.

Auxiliary materials and other costs = steel cost × auxiliary materials consumption coefficient + material cost × consumption coefficient of other materials

+ 59354000 = 48866000 x 0.04 x 0.02

=3,142,000 yuan (rounded to thousands)

Total material cost

= 48866000 + 4338000 + 3178000 + 1017000 + 3142000

=60,541,000 (RMB)

2. Equipment cost

Ship equipment mainly includes turbine equipment, outfitting equipment, electrical equipment and other equipment, this part mainly through the market to determine the cost of equipment.

Equipment cost = replacement price of turbine equipment + replacement price of outfitting equipment + replacement price of electrical equipment + replacement price of other equipment =37,665,245 (Yuan)

3. Labor costs

Labor cost = number of shipbuilding hours × unit price of working hours

The number of shipbuilding hours is generally calculated according to the load of the ship, that is, the number of shipbuilding hours =0.18× the load of the ship ^ 62,870 hours.

The unit price of the working hour is determined according to the minimum wage standard of the shipbuilding site and the general wage base of the shipbuilding industry. The value of this evaluation is 16 yuan/hour, so

Labor cost

=0.18×69,385^0.6287×10,000×16=31,849,000 (Yuan)

4. Special costs for production

Special fees for ship production include design fees, ship inspection fees, export ship commission, export ship bank guarantee fees, insurance fees, steel plate pretreatment fees, tire frame and support fees, berth fees, water charges, dock fees, mooring and trial fees, dock fees, special tools and molds fees, lifting freight, warranty fees, customs clearance and storage fees for shipowner's supplies, technical service fees, unforeseeable fees, etc.

5. Direct costs

Direct cost of shipbuilding = material cost + equipment cost + labor cost + special cost of production

= 60541000 + 37665245 + 31849000 + 14704890

=144,760,135 (RMB)

6. Period expenses

Period expenses mainly include financial expenses and administrative expenses. The financial cost may be considered on the basis of the equal investment of funds in accordance with the reasonable construction period of the ship, combined with the loan interest rate executed on the base date of evaluation. The management cost can be determined comprehensively according to the average management cost rate of ship construction enterprises, which is generally 2-5%, and 3% is taken in this assessment.

Financial cost = (material cost + equipment cost + labor cost + special production cost) × reasonable construction cycle × bank loan interest rate of the same period ÷2

= (60541000 + 37665245 + 31849000 + 14704890) 4.35% present 2 * 1 *

=3,148,533 yuan (rounded to units)