1. Calculation of raw material costs
(1) Cost of individual raw materials
1. Aluminum panel and back panel: The mainstream material is 3003 rust-resistant aluminum alloy. The basic cost = projected area × panel thickness × 2.71g/cm³ × unit price of aluminum plate (yuan/ton) + projected area × back panel thickness × 2.71g/cm³ × unit price of back panel aluminum plate (yuan/ton); if surface treatment processes such as fluorocarbon coating or anodizing are applied to the panel, an additional surface treatment cost of 3~12 yuan/㎡ needs to be added.
2. Aluminum honeycomb core: Cost = (total expanded area of honeycomb core × thickness of aluminum foil × 2.71g/cm³ × unit price of aluminum foil) ÷ projected area of a single sheet; the total expanded area of the honeycomb core is 12 to 15 times the projected area, with the specific value increasing as the hexagonal honeycomb aperture shrinks.
3. Bonding and auxiliary material costs: The amount of structural adhesive used for a single panel is approximately 0.05~0.15kg/㎡, with the cost being the amount used × the unit price of the adhesive; additionally, there are minor auxiliary material expenses such as protective film and packaging film.
(II) Simplified calculation formula
Raw material cost of a single panel = A×[t₁×ρ×P₁ + t₂×ρ×P₂] + (A×h×t₃×ρ×P₃)/K + Q×P₄ + C₂
among which
A represents the projected area of a single panel; t₁ and t₂ denote the thicknesses of the front and back panels, respectively; ρ stands for the density of aluminum, which is 2.71g/cm³; P₁ and P₂ signify the unit prices of aluminum plates for the front and back panels, respectively (yuan/ton); h indicates the height of the honeycomb core; t₃ represents the thickness of the aluminum foil in the honeycomb core; P₃ signifies the unit price of aluminum foil; K represents the honeycomb core expansion factor, ranging from 12 to 15; Q is the amount of glue used for a single panel; P₄ stands for the unit price of adhesive; and C₂ represents the cost of minor auxiliary materials.
II. Calculation of processing and manufacturing costs
(1) Cost of sub-processes
1. Cutting: This includes the cutting process of aluminum plates and honeycomb cores. For small and medium-sized manufacturers, the cost per square meter is approximately 0.8 to 3 yuan, while for large-scale manufacturers, it can be as low as 0.5 to 2 yuan.
2. Adhesive application and curing: Bond and cure the face sheet, core material, and back sheet, with a cost of approximately 1 to 4 yuan per square meter, including equipment energy consumption, labor, and supporting consumable expenses.
3. Post-processing: Includes finishing processes such as trimming, filming, and packaging, with a cost per square meter of approximately 0.3 to 2 yuan.
(II) Simplified calculation formula
Processing cost of a single sheet = A×(K₁+K₂+K₃)
Where K₁ represents the cost per unit area for material cutting, K₂ represents the cost per unit area for adhesive application and curing, and K₃ represents the cost per unit area for post-processing.
III. Auxiliary operating costs
Including factory rent apportionment, utilities and miscellaneous expenses, management costs, and logistics and transportation costs, which are generally apportioned at 8% to 15% of the cost of raw materials; the logistics cost for small-batch customized orders in different locations will be additionally increased by 2 to 8 yuan per square meter.
IV. Taxes and reasonable profits
Taxes and fees are calculated separately according to the current value-added tax rate for manufacturing in China (13% in 2024); reasonable profits are usually 8% to 30% of the total cost of raw materials, processing, and auxiliary costs. For bulk orders, the profit range is 8% to 15%, while for customized and retail orders, profits can reach 20% to 30%.
