Cost Accounting of Container Houses

The cost accounting of container houses involves material, production, supporting, and other costs. The comprehensive cost varies from approximately 1,000 yuan to over 5,000 yuan per square meter, depending on the specifications, material quality, and configuration, and requires itemized calculation.

Material Costs

Materials are the core part of the cost of container houses, including the container itself, steel, wall/ceiling panels, and flooring.

• Container: A brand-new 20-foot container costs about 10,000 to 20,000 yuan, while a 40-foot container costs about 20,000 to 40,000 yuan. Second-hand containers are cheaper, costing several thousand yuan. Calculated per square meter, the comprehensive material cost for the renovation of a conventional second-hand container is about 1,000 to 2,500 yuan per square meter, while a brand-new container with mid-to-high-end decoration may reach over 3,000 to 5,000 yuan per square meter.
• Steel: Used for frame reinforcement, the current price is about 4,000 to 5,000 yuan per ton. A standard container renovation requires 0.5 to 1 ton, costing about 2,000 to 5,000 yuan.
• Wall/Ceiling Panels: Color steel panels cost 50 to 150 yuan per square meter, rock wool panels cost 50 to 150 yuan per square meter, and polyurethane panels, with better performance, cost about 80 to 200 yuan per square meter.
• Flooring: Materials such as checkered steel plates cost 100 to 300 yuan per square meter.

Production Costs

Production costs cover labor, equipment depreciation, and transportation expenses.

• Labor Costs: The labor cost for cutting, welding, and assembling processes is about 2,000 to 5,000 yuan per container, varying by region and worker skill level.
• Equipment Depreciation: The depreciation costs of equipment such as welding machines and cutting machines need to be allocated to the total cost.
• Transportation Expenses: Short-distance transportation may cost several hundred yuan, while long-distance transportation may cost over a thousand yuan, typically ranging from several hundred to several thousand yuan.

Supporting Costs

Supporting costs include doors and windows, water and electricity installation, and interior decoration.

• Doors and Windows: Ordinary doors and windows cost about 1,000 to 3,000 yuan per set, while thermal break aluminum doors and windows cost about 800 to 1,500 yuan per square meter.
• Water and Electricity Installation: The cost for laying wires and water pipes and related accessories is about 1,000 to 3,000 yuan, with high-end configurations possibly reaching 2,000 to 5,000 yuan.
• Interior Decoration: Simple painting and ceiling work cost 100 to 300 yuan per square meter; if including flooring, integrated wall panels (100 to 200 yuan per square meter), doors and windows, etc., the cost may range from several thousand to tens of thousands of yuan.

Other Costs

Other costs include site rental, management expenses, lifting fees, and foundation construction costs.

• Site Rental: Calculated based on rental time and area.
• Management Expenses: Covering management staff salaries, office expenses, etc.
• Lifting Fees: About 500 to 1,500 yuan per time.
• Foundation Construction Costs: For example, a concrete foundation costs about 2,000 to 5,000 yuan.

Cost Accounting Examples

• Simple 20-foot container house: Material cost about 5,000 yuan, production cost 3,000 yuan, supporting cost 2,000 yuan, other cost 1,000 yuan, total cost about 11,000 yuan.
• 20-foot (about 15 square meters) second-hand container + basic insulation + mid-range decoration: Total material cost (excluding labor) about 20,000 to 35,000 yuan.
• 40-foot (about 30 square meters) combined house: The cost may double to 40,000 to 80,000 yuan.