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ASM Handbook

Steel Heat Treating Technologies

Edited by
Jon L. Dossett
Jon L. Dossett
Consultant
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George E. Totten
George E. Totten
Portland State University
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ASM International
Volume
4B
ISBN electronic:
978-1-62708-166-5
Publication date:
2014
Book Chapter

Calculation of Heat Treating Costs

By
J.L. Dossett
J.L. Dossett
Consultant
Search for other works by this author on:
Published:
2014
Page range:
20 - 28
Publication history
August 31, 2014

Abstract

This article presents a simple cost/pricing system that is reasonably accurate and could easily be recalculated if the yearly cost of any of the basic cost components change. Using the example of a commercial heat treating facility, the operational details are categorized as atmosphere processes, induction processes, aluminum processes, high-heat processes, and secondary processes. For the purpose of calculating the heat treatment processing cost per hour and the selling price for a piece of equipment, the costs are separated into direct costs, allocated costs, capitalized cost, and general and administrative costs. The article discusses the techniques involved in allocating costs to the group of equipment, and presents a description on the cost analysis of endothermic gas.

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J.L. Dossett, 2014. "Calculation of Heat Treating Costs", Steel Heat Treating Technologies, Jon L. Dossett, George E. Totten

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