final cma ppt
DESCRIPTION
ppt about company's costingTRANSCRIPT
ALUMINUM EXTRUSION
WHAT IS ALUMINUM EXTRUSION???
Extrusion is a process used to create objects of a
fixed cross-sectional profile.
A material is pushed or drawn through a die of the
desired cross-section.
Commonly extruded materials include metals,
polymer, ceramics, concrete and foodstuffs.
ALUMINUM EXTRUSION PROCESS
Diagrammatic Representation
The process begins by heating the stock material
(for hot or warm extrusion).
It is then loaded into the container in the press.
the ram then presses on the material to push it out
of the die.
Afterward the extrusion is stretched in order to
straighten it.
The die assumes the shape of a block with
depth, beginning first with a shape profile
that supports the center section.
The die shape then internally changes
along its length into the final shape, with
the suspended center pieces supported
from the back of the die.
PROCESS VIDEO
TYPES OF EXTRUSION
PROCESS
DIRECT EXTRUSION Direct extrusion, also known as forward extrusion. It works by placing the billet in a heavy walled
container.
Highest force required is at the beginning of process and slowly decreases as the billet is used up
At the end of the billet the force greatly increases
INDIRECT EXTRUSION This is backwards extrusion as the billet
and container move together while the die is stationary.
The die is held in place by a "stem" which has to be longer than the container length.
This process requires more energy & hence fuel and energy consumption is MORE.
PROBLEMS WITH EXTRUSION
Surface cracking - happens the surface of an extrusion splits.
Pipe –is a flow pattern that draws the surface oxides and impurities to the center of the product.
Internal cracking - when the center of the extrusion develops cracks or voids.)
Surface lines - when there are lines visible on the surface of the extruded profile as some residues of the material extruded can stick to the die surface and produce the embossed lines.
BENEFITS OF EXTRUDED ALUMINIUM
COST BENEFITS OF EXTRUDED ALUMINIUM OVER STEEL
Aluminum Steel
Weight 20 pounds 33 pounds
Steps: Design timebill of materialspurchase materialsassemble frame
Design timebill of materialspurchase materialscut to length
Set up fixtureweldgrind welds, clean spatterdrill & tap holesdegrease, mask, prime & paint
Materials:
4 - 18 inch extrusions4 - 21 inch extrusions8 - saw cuts8 - inside corner brackets32 - nuts & bolts30 - minutes of labor @ $25/hour
$30.24$35.28$14.80$32.40$18.24$12.50
4 - 18 inch extrusions4 - 21 inch extrusionswelding supplies, sandpaper,cleaning supplies, tape, paint5 - hours of labor @ $25/hour
$7.96$9.28
$15.00$125.00
Total cost: $143.46 $157.24
Aluminum extrusion construction versus steel construction comparison table
COST- WISE BENEFITS Aluminum extrusions are ideal for a wide
range of uses the extrusion process is both economical and versatile.
Compared with machining, extruding is economical
. Unlike machining, where the cost of producing each piece is additive, extrusion can reproduce a shape indefinitely with no additional preparation costs.
COMPARATIVE BENEFITS Parts made with sand and permanent-mold casting
often require extensive finishing.
Also, as parts get more complex, casting mold costs rise far more rapidly than extrusion dies. Generally, extrusion dies are rather inexpensive.
extrusion dies can be finished with less lead time than forming dies and casting molds.
Extrusion dies cost much less than roll-forming dies
Extruding is almost always less expensive than fabricating shapes by welding
WHY EXTRUSION IS DONE
COMMERCIALLY??
More than a third of all the aluminum currently produced globally originates from old, traded and new scrap.
Compared with the production of primary aluminum, recycling of aluminum products needs as little as 5% of the energy and emits only 5% of the greenhouse gas
Aluminum can be recycled over and over and over again without loss of properties. The high value of aluminum scrap is a key incentive for recycling
Refiners and remelters play integral roles in aluminum recycling but they, in turn, have crucial links with collectors, dismantlers, metal merchants and scrap processors who deal with the collection and treatment of scrap
Aluminum recycling rates are high, up to 90% for transport and construction applications and about 70% for beverage cans
A major barrier to the recycling of aluminum is the increase of inclusions and impurity elements in re-melted post consumer scrap.
The aluminum soda / beverage can is by far the most recycled consumer beverage package globally by units, pounds and percentage recycled. It amounts to more than twice the recycling rate and recycled content percentages for beverage packages of other materials.
COMPANY PROFILE
DWARKADHISH METALS PVT LTD Dwarkadhish metals pvt. Ltd is a
private limited company functioning as scrap suppliers, aluminum scrap recovery, scrap recycling, recycling of soda can, metal scrap importers.U.S andMiddle East countries.
It is a family run business located in the industrial estate of OdhavAhmedabad.
MODUS OPERANDIPurchase •Import
•Transportation
Processing •Sorting & Cutting•Melting & Skimming
Finishing •Cooling & Shaping•Cleansing
Sale•Final Sale•OR•Further In-house Extrusion
COSTING ASPECTS
COST SPECIFICATIONS OF DWARKADHISH METALS The cost of purchase of scrap and import duties
etc varies from supplier to supplier and depends on existing market conditions.
The cost of bringing the material from the port to ahmedabad comes to around Rs. 3 per km.
The cost of melting the material, cutting it, unloading the container and preparing the finished product costs in all rs 6 per kg
The market price of each kg of purified aluminum is varying upon market & contract conditions .
COST SHEET Particulars Price Per Kg
Raw Material 108
Transportation cost 3
Labor 3
Prime Cost 114
Factory Expense :
Coal & Power 2
Factory Cost 116
Administration Expense 1
Cost Of Production 117
Profit 5
Selling Price 122
Company
• Low profit margins• No scope for expansion• Unstable demand &
market condition• Being international
trading unit, fluctuation of exchange rates affects severely
• No control over the cost of production.
Cost System• Difficult to derive exact
cost & develop the uniform costing method as,
• variation is found in the prices and sources of raw materials as 70% of raw materials are imported.
• Fluctuation in demand for labor
• Complex process of manufacturing makes it difficult to derive exact processing cost
Project• Time constraints• Company is a private
unlisted company, so it’s not possible to get financial reports
• Figures and information given are not totally reliable as most of the companies are hesitant in providing cost information to the outsiders
LIMITATIONS
SUGGESTIONS
Develop processing in such a manner to maintain uniformity in processing cost
Professionalized
management.
Professionalized
management.
THANK YOU