Abstract
This article is about the economics aspects on optimization of components production are nowadays very current issue. Article is about the criteria of economic efficiency of production of mechanical components for machine tools and CNC machines. The machinability of materials is considered to be a parameter which characterizes the machined material in the process of cutting and expresses the degree of machining effectivity in terms of material of a product and is expressed by mathematical model.
Highlights
Cutting speed when considering certain cutting edge durability, surface roughness, degree of splinter deformation and resultant splinter shape and its proportions are utilitised as evaluation of machinability indexes
The simple solution is not to divide general expenses into two parts i.e. joint expenses of a department and costs of a workplace but leave it as the average value of hourly overhead lump sum designed on the basis of share of total of all overhead costs within a department and total department capacity
It is a simple solution that can be appropriate as the first stage of transition from a calculation through an extra charge to a calculation with the usage of the hourly overhead lump sum method
Summary
Cutting speed when considering certain cutting edge durability, surface roughness, degree of splinter deformation and resultant splinter shape and its proportions are utilitised as evaluation of machinability indexes. The simple solution is not to divide general expenses into two parts i.e. joint expenses of a department and costs of a workplace but leave it as the average value of hourly overhead lump sum designed on the basis of share of total of all overhead costs within a department and total department capacity. It is a simple solution that can be appropriate as the first stage of transition from a calculation through an extra charge to a calculation with the usage of the hourly overhead lump sum method. By this simplification the influence of individual factors is covered and their impact is not clear in the total calculation
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