Лако-красочные материалы — производство

The costs and prices assumed for this calculation approximate the figures pre­vailing in 1913-1914 in a country with its own coal supply. The example is given solely to show the beginner how the cost price of a relatively simple azo dye is arrived at from many separate items. Appreciably higher prices prevailed in Switzerland in 1913, however.

Orange II or Acid Orange A
(Sulfanilic acid /8-naphthol, eee page 262)

The cost analysis of a product in the dye industry is always made by the accounting department which receives, from the various plants, daily, weekly, or monthly reports containing the data necessary for accurate calculation of costs. The accountant holds a confidential position and is one of the key men in the dye factory.

The cost of a product is made up of the material cost and wages. No other factors contribute. Each sum involved in the cost must be based on accurate data.

The costs of the separate components are calculated first.

/3’Naphthol

(a) Sodium p-naphthalenesulfonate

The yield of sodium naphthalenesulfonate is 165 per cent, or 429 kilograms, costing 47.66 frs. Hence, 100 kilograms costs 11.10 frs.

This cost is the raw material cost, or Cost I, including only the costs of materials purchased or received from other plants (sulfuric acid from the acid plant, etc.). To this value is now added a whole series of charges of varying nature which include wages, repair and depreciation of apparatus, press cloths, drying, transportation charges, milling, power, steam and water. All of these charges must be determined accurately if a correct final value is to be obtained. Obviously, this work must be done by trained personnel.

The wages are determined from the time sheets of the workers which are checked by the factory foreman. The plant chemist should concern himself as little as possible with these administrative details, since they interfere with the chemical matters for which he is responsible. He keeps the chemical records and once a week, at least, the records are toned in, over his signature, to the account­ing department.

Other partial costs include maintenance of the store room, the repair shops, and the estimates from the plant engineer. Tests are made from time to time to determine the exact amount of steam and water used for a given product.

These charges can be distributed among the individual products in various ways. For simplicity, we have based our values on units of 100 kilograms of dry material.

Assume that the various charges for the dry sulfonate are calculated to be

calculation:

100 kg. sulfonate……………………………………………………………. 13.06 frs.

45 kg. NaOH at 17.00 frs. per 100 kg……………………………… 7.65

15 kg. coal at 2.00 frs. per 100 kg……………………………………. 0.30

20 kg. sulfuric acid at 2.70 frs. per 100 kg……………………….. 0.54

Labor for fusion, dissolving, and distillation……………………… 5.00

Fuel for fusion and distillation, cooling water

and compressed air……………………………………………………… 2.00

Amortization (5.00 frs. per 100 kg.; yield 45 kg.) …. 2.25

Toted…………………………………………………………………………….. 30.80

Deduct for recovered sulfite and Glauber salt……………………. 2.00 frs.

45 kg. yield of pure naphthol costs, therefore…………………….. 28.80 frs.

Hence, 1 kilogram of pure naphthol costs 64 cts.

To this figure is now added the general charges which can be placed at 5 per cent, making the cost price of the naphthol, in round numbers, 67 cts. per kilogram.

In Switzerland, it is quite impossible to achieve this low cost, since coal and other starting materials are so much more expensive. At least twice the above cost would be expected.

SulfaniUc Acid

(a) Nitrobenzene

100 kg. benzene at 32 cts. per kg……………………………………….. 32.00 firs.

110 kg. 75 per cent HNO3 at 40 cts. per kg………………………… 44.00

170kg. H2SO4 at 2.70 frs. per 100 kg…………………………………… 4.60

Total…………………………………………………….. *……………………… 80.60

Yield: 154 kg.

Repairs and depreciation, 50 cts. per 100 kg………………………. 0.77

Labor, 35 cts. per 100 kg…………………………………………………… 0.54

Total for 154 kg — nitrobenzene………………………………………………. 81.91

Less 3 frs. for recovered spent acid……………………………………. 78.91

Hence, 1 kilogram of nitrobenzene, including general charges, costs about 55 cts. (In very large plants, the cost is still less, often below 50 cts.)

(b) Reduction of Nitrobenzene

Assuming that the 154 kilograms of nitrobenzene is reduced, even though in practice up to 2000-kilogram batches are run:

154kg. nitrobenzene (rounded off)…………………………………….. 85.00frs.

200 kg. iron at 3 cts. per kg……………………………………………….. 6.00

20 kg. hydrochloric acid at 4 cts. per kg……………………………. 0.80

8 kg. lime at 1.25 frs. per 100 kg…………………………………….. 0.10

Steam, repairs, depreciation, power, etc…………………………….. 5.00

Total………………………………………………………………………………. 96.90

Yield: 110 kg. Price per kg., including general charges, in round figures, 95 cts.

(c) Sulfonation of Aniline

100 kg. sulfuric acid at 2.70 frs. per 100 kg………………………… 2.97 frs.

93 kg. aniline at 95 cts. per kg…………………………………………. 88.35

91.32

Labor, 5 hours at 80 cts……………………………………………………. 4.00

Steam (baking oven), coal…………………………………………………. 2.50

Depreciation, 10 cts. per 100 kg. crude product………………….. 0.17

Total ………………………………………………………………………………. 97.99

Yield: about 163 kg. of 100 per cent sulfanilic acid. Cost per kg., including general charges: about 65 cts.

The costs of the two crude intermediates have now been calculated. These values, of course, are entirely dependent on the particular circumstances and serve only to show how intricate a process it is to determine exact values.

In our example, we assume that the sulfanilic acid costs 65 cts., and the /3-naphthol, 67 cts.

Preparation of the Dye from SulfaniUc Acid and fi-Naphthol

We shall start out with 1 kilogram-mole, multiplying the quantities given on page 262 by 10,000.

173 kg. sulfanilic acid at 65 cts. per kg…………………………….. 112.45 firs.

60 kg. soda at 7 cts. per kg. (In Switzerland, 10 cts.) . . . 4.20

144 kg. 0-naphthol at 67 cts. per kg……………………………………. 96.48

144 kg. caustic soda (30° Be) at 6 frs. per 100 kg………………….. 8.64

110 kg. sulfuric add at 2.70 frs. per 100 kg.

(in Switzerland, 4.00)……………………………………………………….. 2.97

70 kg. sodium nitrite at 51 firs, per 100 kg……………………… 35.70

250 kg. soda at 7 cts. per kg……………………………………………. 17.50

800 kg. ice at 80 cts. per 100 kg………………………………………. 6.40

200 kg. salt at 1.40 frs. per 100 kg.

(In Switzerland, about 3.50)……………………………………………… 2.80

Total……………………………………………………………………………….. 287.14

Yield: about 400 kg. concentrated material which is contaminated with salt and soda.

Labor, 12 hours at 80 cts………………………………………………………. 9.60 firs.

Charges against the dry, concentrated product

Drying of 400 kg. at 8 frs. per 100 kg…………………………… 32.00

Mixing and grinding……………………………………………………….. 16.00

Air, steam, water, and power………………………………………………. 16.00

Total…………………………………………………………………… 73.60

The dye house costs are either charged to the plant or added to the general charges. The charges for advertising cannot properly be included here in the manufacturing costs. The testing costs are taken as 1.80 firs, per 100 kilograms of final product, or 7.20 frs.

Testing charges……………………………………………………………………. 7.20 firs.

Special charges……………………………………………………………………. 73.60

Combined charges, without general factory charges. . . 80.80

Cost, without general factory charges, for 400 kg.

acid orange A……………………………………………………………….. 287.14

Total cost……………………………………………………………………….. 36734

To this cost must be added an amount making up the so-called general factory charges. These include the following items: freight, yard labor, storage, watchmen, etc. To these are almost always added the costs of the analytical and plant laboratories without including salaries of technical personnel. The total of these charges are subject to great variations depending on the size of the business. It can be assumed, however, that these general factory charges will amount to between 5 and 7 per cent of the value of the final product. Certain highly competitive products are usually assigned lower charges, based on decisions of top management.

Assuming a figure of 6 per cent for the general charges, and adding this to the 367.94 frs., we arrive at the actual cost price II, 390.02 frs. for 400 ldlograms of pure product, or about 0.98 fr. per kilogram. The pure material is brought to the desired strength by the addition of salt, as mentioned on page 377.