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Determination of operating costs depending on production technology of casting
Černocký, Libor ; Horák, Michal (referee) ; Záděra, Antonín (advisor)
The diploma thesis compares the costs of potting instrument transformers and sensors using vacuum potting technology and potting technology of automatic pressure gelation. The principles of managerial accounting, which are theoretically summarized, were used for the solution. The analysis of the potting operation of instrument transformers and sensors was carried out in the company ABB s. r. o. The technological processes of potting of transformers and sensors were described in their production, and the reasons for the cost of potting technologies were found. The relationships between higher costs and the amount of instrument transformers and sensors produced by a given potting technology were determined. For the year 2023, the costs of potting technologies were estimated and the hourly technology rate was determined, according to which individual transformers will cover the technology costs for this year. Furthermore, the break-even point of the total technological costs of both potting technologies was calculated. It was found for the current condition that for the number of transformers up to the break-even point is more advisable to use vacuum potting technology, and when exceeding the break-even point quantity, it is more advantageous to choose the technology of automatic pressure gelation. Finally, it was created a tool to select the necessary number of casting molds of the new type of transformer and to choose the potting technology according to the predicted production volume.
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