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通过对模锻件成本的构成、核算及盈亏的计算，结合具体实例，阐述了各因素对企业经济效益的影响及重要性。针对锻件材料利用率对锻件生产成本的影响，论述了专业化模锻生产企业与多品种、小批量整机配套锻造生产部门的区别及其在成本管理中侧重点的不同。同时，从侧面说明，当某些因素的变化使模锻件成本增加时，并非只靠提高产品价格或提高产量（销售量）才能保证利润不变或提高，挖掘企业内在潜力，也是提高经济效益的切实可行的有效途径。
Through the calculation of the composition, accounting and profit and loss of die forgings, combined with specific examples, the impact of various factors on the economic benefits of the enterprise and its importance are described. In view of the effect of forging material utilization on the production cost of forgings, the differences between the special forging production enterprises and the multi-variety and small-batch machine-supported forging production departments and their differences in cost management are discussed. At the same time, from the side, when changes in certain factors increase the cost of die forged parts, it is not only by increasing the product price or increasing the output (sales volume) to ensure that the profits remain unchanged or improved, and tapping the internal potential of the company, but also improving economic efficiency. Practical and effective way.