1. Composition of Corrugated Cardboard Corrugated board is mainly divided into three-layer corrugated cardboard, five-layer corrugated cardboard and seven-layer corrugated cardboard.
The three-layer corrugated carton is mainly used for packaging lighter weight inner packagings. The three-layer corrugated carton is also called a single corrugated carton. The structure of the three-layer corrugated carton is a combination of two sheets of corrugated paper each with a face paper.
The five-layer corrugated carton is mainly used for single-piece packaging of lighter weight and easily broken contents; the five-layer corrugated carton is also called double corrugated carton, which was formerly referred to as "three yellow and two watts." The structure of the five-layer corrugated carton is formed by the bonding of face paper, inner paper, two core papers and two corrugated papers. The combination of the 楞 type is usually AB type (the drug packaging in Chongqing is the most type), AC type, BC Type, AE type or BE type.
The seven-layer corrugated carton consists of the following paperboards and three-layer corrugated cardboard (mainly used for the packaging of heavy goods such as motorcycles);
Composition: Bonded by face paper, corrugated paper, core paper, corrugated paper, core paper, corrugated paper, and paper. The corrugated type is usually BAB type, BAA type, CAC type, or BAC type 2. Units of measurement for unified corrugated cardboard 1) General carton manufacturers purchase tons of kraft paper, paper, corrugated paper and corrugated medium at the price of ton. . That is, each type of paper, paper, paper and corrugated paper is expressed in yuan per ton. The unit is expressed as “yuan/tonâ€, and the calculation must be replaced with “yuan/kgâ€.
Such as the purchase price of 5200 yuan / ton, then calculated as kilograms is 5200 yuan / 1000kg = 5.20 yuan / kg
2) The weight of general paper is usually grammage. Actually, it should be the number of grammograms per square meter. That is, the weights of all kinds of facial paper, inner paper, core paper and corrugated medium are represented by "g/m2". To unify its usage unit, here must convert "g/m2" to "kg/m2".
Such as the purchase of 300 grams of kraft paper, which is 300g/m2 kraft paper, this time will be "300 g/m2" converted (300/1000) kg/m2", then get 0.3kg/m2.
3) Determination of coefficient of corrugated paper made of corrugated base paper Corrugated paper is called the compression ratio coefficient because the corrugating base paper causes a reduction in the length of the paper caused by the pressure corrugation. There is no uniform standard for this coefficient in each manufacturer. The reason is that the production capacity and management level of each manufacturer directly affect the yield of corrugated paper, but the packaging industry generally defaults to the following factors:
The compression ratio of A楞 is 1.59, which is 1 meter long after the corrugated paper of 1.59 meters.
The compression ratio of B楞 is 1.36, that is, 1.36 meters of corrugated paper is 1 meter long after the pressure.
The compression ratio of C楞 is 1.50, which is 1.50 meters after the corrugated paper pressure is 1.50 meters. The compression ratio of E楞 is 1.27, which is 1.27 meters long after the corrugated paper is pressed.
3. Calculation of paper price per square meter for various types of paper in corrugated boxes (1) Example algorithm for face paper, inner paper, and core paper: Price of 4,800 yuan per ton of top sheet paper is 350 g/m2, and its price per square metre for;
(4800/1000)×(350/1000)
= 4.8 × 0.35
= 1.68 (yuan/m2)
(2) Example of corrugated paper algorithm: The high-strength tile with an purchase price of 1800 yuan/ton is 180 g/m2, and its price per square meter should be:
(1800/1000)×(180/1000)×1.59
=1.8×0.18×1.59
= 0.516 (yuan/square meter)
4. Calculating the cost per square meter of raw materials for corrugated board The existing customers are required to make five-layer corrugated cartons, requiring the use of facial paper as a kraft card 300 g/height 180 g (A/B楞)/gray paper 180 g/m paper 280 grams of tea board paper, try to calculate the cost per square meter of boxboard paper.
List calculation:
Value of paper price (RMB/ton) Calculation of layer factor (yuan/per square meter)
Pasta paper kraft card 300520011 (300/1000)×(5200/1000)×1×1=1.56
High-strength textured paper 18022502(1.56+1.39)(180/1000)×(2250/1000)×2×2.95=2.39
Paper 180170011(180/1000)×(1700/1000)×1×1=0.306
Inside paperboard 280250011(280/1000)×(2500/1000)×1×1=0.70
Sum (yuan/m2) = 4.96
5. The main factor and coefficient of the corrugated board ex-factory price calculation The carton ex-factory price shall include the sum of the raw material cost price of the carton and other expenses to be amortized.
Other amortized expenses include auxiliary materials (adhesives, inks, tapes, power), equipment depreciation, workers' wages, taxes, and so on.
In the carton ex-factory price, the raw material cost of the carton generally accounts for 0.5-0.7, and the other amortized cost accounts for 0.5-0.3. Generally, the manufacturer's value is the raw material cost of the carton 0.65, and the other amortized cost accounts for 0.35. For simple calculation, the coefficient of half of the material is used to estimate the coefficient of 0.5.
6, the ex-factory price of corrugated cardboard boxboard paper = boxboard paper raw material cost per square meter / 0.65;
Based on the information provided in "4. Calculation of Cost Per Square Meter of Raw Materials for Containerboard", the ex-factory price for containerboard can be calculated as:
The ex-factory price of cardboard is 4.96/0.65 = 7.63 yuan/sqm
The three-layer corrugated carton is mainly used for packaging lighter weight inner packagings. The three-layer corrugated carton is also called a single corrugated carton. The structure of the three-layer corrugated carton is a combination of two sheets of corrugated paper each with a face paper.
The five-layer corrugated carton is mainly used for single-piece packaging of lighter weight and easily broken contents; the five-layer corrugated carton is also called double corrugated carton, which was formerly referred to as "three yellow and two watts." The structure of the five-layer corrugated carton is formed by the bonding of face paper, inner paper, two core papers and two corrugated papers. The combination of the 楞 type is usually AB type (the drug packaging in Chongqing is the most type), AC type, BC Type, AE type or BE type.
The seven-layer corrugated carton consists of the following paperboards and three-layer corrugated cardboard (mainly used for the packaging of heavy goods such as motorcycles);
Composition: Bonded by face paper, corrugated paper, core paper, corrugated paper, core paper, corrugated paper, and paper. The corrugated type is usually BAB type, BAA type, CAC type, or BAC type 2. Units of measurement for unified corrugated cardboard 1) General carton manufacturers purchase tons of kraft paper, paper, corrugated paper and corrugated medium at the price of ton. . That is, each type of paper, paper, paper and corrugated paper is expressed in yuan per ton. The unit is expressed as “yuan/tonâ€, and the calculation must be replaced with “yuan/kgâ€.
Such as the purchase price of 5200 yuan / ton, then calculated as kilograms is 5200 yuan / 1000kg = 5.20 yuan / kg
2) The weight of general paper is usually grammage. Actually, it should be the number of grammograms per square meter. That is, the weights of all kinds of facial paper, inner paper, core paper and corrugated medium are represented by "g/m2". To unify its usage unit, here must convert "g/m2" to "kg/m2".
Such as the purchase of 300 grams of kraft paper, which is 300g/m2 kraft paper, this time will be "300 g/m2" converted (300/1000) kg/m2", then get 0.3kg/m2.
3) Determination of coefficient of corrugated paper made of corrugated base paper Corrugated paper is called the compression ratio coefficient because the corrugating base paper causes a reduction in the length of the paper caused by the pressure corrugation. There is no uniform standard for this coefficient in each manufacturer. The reason is that the production capacity and management level of each manufacturer directly affect the yield of corrugated paper, but the packaging industry generally defaults to the following factors:
The compression ratio of A楞 is 1.59, which is 1 meter long after the corrugated paper of 1.59 meters.
The compression ratio of B楞 is 1.36, that is, 1.36 meters of corrugated paper is 1 meter long after the pressure.
The compression ratio of C楞 is 1.50, which is 1.50 meters after the corrugated paper pressure is 1.50 meters. The compression ratio of E楞 is 1.27, which is 1.27 meters long after the corrugated paper is pressed.
3. Calculation of paper price per square meter for various types of paper in corrugated boxes (1) Example algorithm for face paper, inner paper, and core paper: Price of 4,800 yuan per ton of top sheet paper is 350 g/m2, and its price per square metre for;
(4800/1000)×(350/1000)
= 4.8 × 0.35
= 1.68 (yuan/m2)
(2) Example of corrugated paper algorithm: The high-strength tile with an purchase price of 1800 yuan/ton is 180 g/m2, and its price per square meter should be:
(1800/1000)×(180/1000)×1.59
=1.8×0.18×1.59
= 0.516 (yuan/square meter)
4. Calculating the cost per square meter of raw materials for corrugated board The existing customers are required to make five-layer corrugated cartons, requiring the use of facial paper as a kraft card 300 g/height 180 g (A/B楞)/gray paper 180 g/m paper 280 grams of tea board paper, try to calculate the cost per square meter of boxboard paper.
List calculation:
Value of paper price (RMB/ton) Calculation of layer factor (yuan/per square meter)
Pasta paper kraft card 300520011 (300/1000)×(5200/1000)×1×1=1.56
High-strength textured paper 18022502(1.56+1.39)(180/1000)×(2250/1000)×2×2.95=2.39
Paper 180170011(180/1000)×(1700/1000)×1×1=0.306
Inside paperboard 280250011(280/1000)×(2500/1000)×1×1=0.70
Sum (yuan/m2) = 4.96
5. The main factor and coefficient of the corrugated board ex-factory price calculation The carton ex-factory price shall include the sum of the raw material cost price of the carton and other expenses to be amortized.
Other amortized expenses include auxiliary materials (adhesives, inks, tapes, power), equipment depreciation, workers' wages, taxes, and so on.
In the carton ex-factory price, the raw material cost of the carton generally accounts for 0.5-0.7, and the other amortized cost accounts for 0.5-0.3. Generally, the manufacturer's value is the raw material cost of the carton 0.65, and the other amortized cost accounts for 0.35. For simple calculation, the coefficient of half of the material is used to estimate the coefficient of 0.5.
6, the ex-factory price of corrugated cardboard boxboard paper = boxboard paper raw material cost per square meter / 0.65;
Based on the information provided in "4. Calculation of Cost Per Square Meter of Raw Materials for Containerboard", the ex-factory price for containerboard can be calculated as:
The ex-factory price of cardboard is 4.96/0.65 = 7.63 yuan/sqm
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