The costs of heat treatment at the moment do not have a standard for their categorization, but we can illustrate what they are divided and how they impact costs.
One of the most critical aspects of the topic is the correct estimate of the costs of heat treatment as they affect the determination of the selling price of the processed materials.
By heat treatment we mean an operation or succession of thermal operations to which the metals are subjected in order to obtain a specific microstructure and certain final mechanical properties with more or less accentuated variations with respect to the starting ones. The process is essentially composed of one or more heaters at a given temperature T, maintenance at this temperature and cooling at a set speed.
In order to calculate the cost of which can have a transformation of heat treatment, to define also the selling price, it is useful to divide the costs in its class to address them more clearly.
Clearly there is no standard categorization of costs of heat treatment but it seemed like a good division this:
- direct costs
- allocated costs
- capitalized costs
- General and administrative expenses
Direct costs are those that impact most certainly are, and all those costs directly attributable to the heat treatment process, they are definitely the most massive category and are usually aggregated per hour of operation of the system, examples of these costs are real:
- the cost of manual labor devoted to the system
- energy costs
- the costs associated with the use of water
- the costs associated with the use of gas
The allocated costs certainly have less of an impact than direct, in general, are all those costs that are made to the system regardless of the individual project (eg, spare parts).
The capitalized costs are directly related to the equipment and costs on an annual basis.
The general and administrative costs is a generic entry that should contain all those costs that are not present in the previous categories.