With the continuous development of science and technology, more and more industries have begun to introduce mechanized production, and the sanitary napkin industry is no exception. As a key equipment for producing sanitary napkins, the cost accounting of sanitary napkin machines is an important part of setting reasonable prices and improving production efficiency. This article will elaborate on the three aspects of machine background, purpose and raw material cost, and provide guidance for readers to have a deep understanding of the cost accounting of sanitary napkin machines.

1. Machine background:
Sanitary napkin machines are automated equipment specially designed for sanitary napkin production. Compared with traditional manual production, mechanized production has the advantages of high efficiency, accuracy, and stability. Mechanized production can not only increase production speed and output, but also reduce manual errors and labor intensity, and improve product quality and consistency.

2. Purpose:
The main purpose of sanitary napkin machines is to achieve automation and scale of production. By introducing mechanized production, enterprises can improve production capacity, reduce production costs and improve competitiveness. The cost accounting of sanitary napkin machines is to determine appropriate product pricing and provide a reference for enterprises to formulate reasonable production plans and resource allocation.
3. Raw material cost:

1）Perforated Film

2）SMS hydrophobic N.W.

3）ADL

4）Wrapping tissue

5）Pulp

6）SAP

7）PE film

8）Bag film

9）Construction Glue

10）Position glue

11）Back release paper

12）Wing release paper

13）Easy Tape

Taking into account the above raw material costs, combined with the production capacity and efficiency of the machine, the enterprise can conduct detailed cost accounting, including direct costs and indirect costs. Direct costs include raw material costs, labor costs, energy consumption, etc., and indirect costs include equipment depreciation, maintenance costs, management costs, etc. Through cost accounting, enterprises can accurately evaluate production costs and provide basic data for pricing and profit analysis.

Conclusion:
The cost accounting of sanitary napkin machines is crucial to the operation and management of enterprises. Only by reasonably calculating production costs can enterprises reduce production costs, improve competitiveness, and formulate reasonable product pricing that meets market demand. I hope that through the introduction of this article, readers will have a deeper understanding of the cost accounting of sanitary napkin machines and be able to make accurate decisions in actual operations.

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