Many initial creative teams calculate whether a project is started, and will generally evaluate the BOM cost before evaluating whether the project can be undertaken. Some customers, will also be in the face of the hardware team, will not understand, why is it better than Taobao?
Today, you will be fine, in addition to the BOM cost, what is the cost of hardware research and development.
First, human costs.
People are the most precious and most expensive. Human input rough assessment in the full process of hardware products.
In the entire R & D process, the human input required by each link needs to be evaluated. If you have insufficient in front of a certain link, you will definitely increase the time of subsequent links. And the early do not solve the problem, the more you want to solve it, the greater the costs brought.
For example, if the evaluation of the device lifecycle is inaccurate, or the assessment is missed at the time of the device selection. When the product is quantified, it is found that the key device has been partially or all manufacturers have been discontinued, requiring stockings or change the plan, which is very wasteful.
During the entire R & D process, each link is invested, or the human cost budget of each link cannot be omitted, or a strict assessment of cropping needs.
Second, instrumentation
Warls, oscilloscopes, and regulatory sources These conventional instruments are always equipped? Your circuit involves, radio, high speed, and cost of instrumentation, it is not an estimate.
Spectrum analyzer, network analyzer, signal generator, matching, has not found a second-tier city house.
There have been a colleague with a 6G bandwidth oscilloscope test power, and he was angry: "How do you take a BMW test power ..."
There is also a colleague holding a very low noise spectrum analyzer for the whole day, and it is also a shocking, always talking about the house in business trip.
Third, the tool is actually consumables
In addition to instrumentation, there are also some verses, tools: hardware, screwdriver, big, small, cross, word, pliers: sloppy pliers, stripper pliers, sharp pliers; soldering iron: soldering iron, soldering iron Core, absorber, hot air welding station, solder wire, suction flat belt, flip fingers, rosin, washed water; tweezers, elbow forceps, straight forceps;
5S is not working well, or if you don't care, it is easy to lose, or damage it. Moreover, limited tools are consumables, such as tweezers, and easily deformed, becoming the capacitance resistance of 0402 packaging.
Fourth, change the board
The PCB plate is often not a success, there may be some errors, or unstable factors, need to be optimized by re-processing new version of PCB. If the board in the stage of adjustment, the main waste is a platelet, SMT, material cost. If the project is delivered close to the end, if this time is changed, all relevant links need to be re-made, trial, test. The waste and loss caused will be larger.
Fifth, straight rate
The straight-through rate is a parameter that is qualified to the final process from the first step. It is possible to understand the ability of the product to reach the product under all processes in all processes, which is a parameter of the quality control capability of the company.
If the product is not high, the cost is brought, it is possible to be the cost of product scrap rate, or the human cost of maintenance is very wasteful.
The direct rate is not only to pay attention to SMT, but also need to pay attention to other production links, structural assembly, production and testing, etc.
Sixth, logistics fee
SF is the most expensive, but sometimes for delivery time, stability and reliability, have to choose. However, Zhongtong, Debon Express, etc. also have their own advantages.
Seventh, taxes and fees
Before, 3% of SMEs were operated. Camp is now reform. Business tax reform VAT (hereinafter referred to as battalion) means that the taxable project for paying the business tax is changed to pay value-added tax, VAT only for the value-added part of the product or service, reducing the session of repeated taxation, is the Party Central Committee, State Council According to the new situation of economic and social development, the important decisions from the overall deployment of reforms, the purpose is to speed up the reform of the taxation system, further alleviate the enterprise tax burden, mobilize the enthusiasm of all parties, promote the service industry, especially the high-end service industry, especially technology. Development, promote industry and consumption upgrade, cultivate new kinetic energy, deepen supply side structural reform.
The tax rate of the corporate income tax is 25%.
The original "Intercounted Regulations on Enterprise Income Tax" stipulates that the corporate income tax rate is 33%, and there are two preferential tax rates. The annual tax return is 3-100,000 yuan, the tax rate is 27%, and the tax rate should be less than 30,000 yuan. The tax rate is 18%; the tax rate of high-tech enterprises in the SAR and High-tech Development Zone is 15%. Foreign-funded corporate income tax rate is 30%, and there are 3% of local income tax. The new income tax law stipulates that the statutory tax rate is 25%, and the domestic capital enterprise and foreign-funded enterprises are consistent. The high-tech enterprises that have important support from the country require a high-tech enterprise, 20% of small micro-profit enterprises, and non-resident enterprises 20%.
Enterprise invaluation amount = current taxable income * Applicable tax rate
Tax payment = total income - deducted item amount
The tax rate of corporate income tax is based on the statutory ratio of the taxable amount of the corporate income tax. According to the Provisional Regulations of the People's Republic of China Enterprise Income Tax, 2008 new < The income tax law of the People's Republic of China .1882 .; Provisions General Enterprise Income Tax is 25%.
Eighth, the fee is easy to ignore in the BOM list
In addition to the procurement of components, there are structural parts, open models, cable fees, connector fees, packaging, power, external antennas, the cost of these BOM lists is often easily ignored.
Ninth, production and processing
PCB machining, SMT, whole machine assembly, machine adjustment, packaging. Some products also need special processes in the production process: such as some special environments, you need to do three defenses, gelators, and some need to do water tested tests.
Tenth, maintenance, maintenance costs
After the hardware product is sold, it is not a sold. There is a little bit of failure. The device, even including some structural parts, it is impossible to completely not damage. Some faults require someone to solve, and the quality of warranty needs to be maintained.
Eleventh, on-site installation, upgrade
If the remote is impossible, it may also need to go on-site installation, upgrade, and debug. Among them, travel expenses, rework, replacement, etc. are costly.
Chapter 12, Tear
Dear, the cause of death: 1. After the design is modified, the original material has a new substitute; 2. There is no matching purchase during the procurement process, and the excess material forms a dead material; 3. The warehouse inventory is not timely There is no analysis of the inventory account;
At this point, we can clearly see hardware research and development, in addition to material cost, there is a lot of cost that requires expenses. There is also this article not mentioned.
Original link: https://www.eeboard.com/news/yingjian-5/
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