An article to interpret the 12 important costs of hardware development

When many start-up teams calculate whether a project is launched, they generally evaluate the BOM cost first, and then judge whether the project can be undertaken. Some customers will also face the quotation from the hardware team and will express that they don’t understand why it is so much higher than Taobao’s price?

Let’s take a closer look today, in addition to the BOM cost, what are the costs of hardware R&D.

First, labor costs.

People are the most precious and the most expensive. A rough assessment of manpower input in the whole process of hardware products.

In the entire R&D process, the human investment required in each link needs to be evaluated. If there is insufficient investment in a certain link in the early stage, it will definitely cause more time to invest in the subsequent links. And if you don't solve the problem in the early stage, the more you want to solve it later, the greater the cost will be.

For example, if in the early stage of device selection, the assessment of the device life cycle is inaccurate or lack of assessment. When the product is mass-produced, it is found that some or all of the key components have been discontinued by the manufacturer, and it is necessary to stock up or change the plan. The labor cost is very large waste.

In the entire R&D process, the manpower input for each link or the manpower cost budget for each link cannot be omitted, or the tailoring requires strict evaluation.

Second, instrumentation

Conventional instruments such as multimeters, oscilloscopes, and voltage stabilizers must always be equipped? Your circuit involves radio frequency, high speed, the cost of the instrumentation required, it is immeasurable.

Spectrum analyzers, network analyzers, and signal generators were all available, and it was found that a house in a second-tier city was gone.

A colleague once used a 6G bandwidth oscilloscope to test the power supply, and was angry with the leader: "How do you test the power supply with a BMW..."

Another colleague was on a business trip with a very low-noise spectrum analyzer all day long. He was also frightened, always saying that he was on a business trip with a house.

Third, tools are actually consumables

In addition to instruments and meters, there are also some consumables, tools: hardware, screwdrivers, large, small, cross, and one word, pliers: diagonal pliers, wire strippers, needle-nose pliers; soldering iron: soldering iron tip, soldering iron Core, tin suction device, hot air soldering station, solder wire, tin suction ribbon, flux, rosin, washing water; tweezers, elbow tweezers, straight tweezers;

If 5S is not done well, or if everyone does not care, it is easy to lose or damage tools. Moreover, limited tools are consumables, such as tweezers, which are easily deformed and become unable to pick up the capacitor resistor of the 0402 package.

Fourth, change the board

PCB plate making is often not a success, and there may be some errors or unstable factors. It is necessary to reprocess the new version of the PCB for optimization. If the board is changed during the commissioning stage, the main waste is the plate making fee, SMT, and material costs. If at the end of the project delivery, if the board is changed at this time, all relevant links need to be done again, trial and test. The waste and loss will be even greater.

Fifth, through rate

Through rate is a parameter for a product to pass the first process from the first process to the last process. The ability to understand the product's ability to reach the finished product in all processes during the production process is a parameter that reflects the company's quality control ability.

If the product straight-through rate is not high, the cost incurred may be the cost of the product scrap rate or the labor cost of maintenance, which is a huge waste.

The through rate should not only pay attention to SMT, but also other production links, structural parts assembly, production testing and so on.

Sixth, logistics costs

SF Express is the most expensive, but sometimes it has to be chosen for the sake of delivery time, stability and reliability. But Zhongtong, Debang Express, etc. also have their own advantages.

Seventh, taxes

Previously, 3% business tax for SMEs. The business reform is now increased. The business tax reform to value-added tax (hereinafter referred to as the VAT reform) refers to the conversion of taxable items that previously paid business tax to the payment of value-added tax. Value-added tax only pays the value-added part of the product or service, reducing the link of double taxation. According to the new situation of economic and social development, the important decision made from the overall deployment of deepening reforms is to accelerate the reform of the fiscal and taxation system, further reduce the tax burden of enterprises, mobilize the enthusiasm of all parties, and promote the development of the service industry, especially high-end service industries such as technology. Development, promote industrial and consumption upgrades, cultivate new momentum, and deepen supply-side structural reforms.

The corporate income tax rate is a proportional tax rate of 25%.

According to the original "Interim Regulations on Corporate Income Tax", the corporate income tax rate is 33%, and there are two other preferential tax rates. For the annual taxable income of 30,000 to 100,000 yuan, the tax rate is 27%, and the taxable income is less than 30,000 yuan. , The tax rate is 18%; the tax rate for high-tech enterprises in special zones and high-tech development zones is 15%. The income tax rate for foreign-funded enterprises is 30%, and another 3% local income tax. The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic-funded enterprises and foreign-funded enterprises, 15% for high-tech enterprises that the state needs to support, 20% for small and low-profit enterprises, and 20% for non-resident enterprises.

Corporate income tax payable = current taxable income * applicable tax rate

Taxable income = total income-allowable deduction amount

The corporate income tax rate is the legal rate on which the corporate income tax payable is calculated. According to the "Interim Regulations of the People's Republic of China on Enterprise Income Tax", new in 2008; the general enterprise income tax rate is set at 25%.

Eighth, easily overlooked expenses in the BOM list

In addition to the purchase of components, there are structural parts, mold opening costs, cable costs, connector costs, packaging, power supplies, and external antennas. These costs in the BOM list are often easily ignored.

Ninth, production and processing

PCB processing, SMT, machine assembly, machine commissioning, packaging. Some products require special processes in the production process: For example, some products in special environments require three-proofing and glueing, and some require even watertightness testing.

Tenth, repair and maintenance costs

After hardware products are sold, they are not sold all at once. The devices have a little failure rate. Devices, even some structural parts, cannot be completely undamaged. On-site faults need to be solved by someone, and products with warranty periods need to be maintained.

Eleventh, on-site installation and upgrade

If you cannot solve the problem remotely, you may need to go to the site to install, upgrade, and debug. The travel expenses incurred, repair parts, replacement parts, etc., all require cost expenditure.

Twelfth, dumb stuff

Reasons for the formation of dead and dead materials: 1. After the design modification, the original materials have new alternative materials; 2. There is no supporting purchase during the procurement process, and the excess materials form dead and dead materials; 3. The warehouse inventory is not timely , The inventory account is not analyzed; 4. The material has no shelf life management, and after a long time, the available materials become useless.

At this point, we can clearly see that in addition to material costs, there are a lot of costs to spend on hardware research and development.

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