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Car wash costing
1. Store rent
Store rent is one of the costs of opening a car wash shop. It is a fixed expense. The rent is different in each region. If you want to open a car wash shop, it is probably A shop of 200 square meters is required. According to the common rent in second-tier cities, the monthly rent of a 200 square meter shop is about 10,000 yuan.
2. Store decoration
To open a car wash shop, the decoration does not need to be very good, just simple and bright. According to the decoration price of 200 yuan per square meter, the total decoration cost of 200 square meters is 40,000 yuan.
3. Equipment procurement
Be sure to purchase relevant car washing equipment when washing your car, such as high-pressure cleaners, foam machines, floor mat dryers, air compressors, refrigerant meters, vacuum pumps, Battery fast chargers, air conditioning detection thermometers, etc. are all essential. The purchase cost of these equipment is about 20,000 yuan.
4. Employee salary
A car wash shop of 200 square meters needs to recruit about four people, three car washers and one beautician. The average salary per person is 4,000 yuan. Monthly salary expenses are 16,000 yuan.
5. Water and electricity bills
Opening a car wash shop definitely requires a lot of water and electricity. About 80 cars are washed a day. One ton of water can wash eight cars, and ten tons of water are needed every day. , the monthly requirement is 300 tons of water, the tax is about 2,000 yuan a month, and the electricity bill is about 1,000 yuan a month.
Based on the above data to calculate the cost of a car wash shop, the initial cost of opening a 200-square-meter car wash shop is about 90,000 yuan.
Extended information:
Cost accounting methods
1. Establish a detailed account of materials and classify them according to main materials and auxiliary materials
2. Determine the work time unit consumption (can be planned work hours or actual work hours)
3. Feed materials according to the production plan (or work order)
4. Summarize direct costs (power costs, manufacturing costs, direct labor costs), and allocate costs according to working hours.
5. The completion cost is carried forward according to the quantity of completed product varieties (work in progress material accounting can be done in steps or in full or at an equivalent ratio. For products with a short production cycle, the cost does not need to be allocated, and the cost will be allocated when it is completed)
< p>6. Production in progress at the beginning of the period + production in the current period - completion in the current period = production in progress in the current period (debit balance of production costs)Baidu Encyclopedia - Cost Accounting
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