Yongming LKZ capacitors are more expensive than standard ones—how should the costs be calculated, and how should the accounting be handled?

Although the unit price is approximately 0.5 yuan higher per component, this investment leads to a significant reduction in after-sales risk. Taking an annual shipment volume of 100,000 units as an example—with the repair rate dropping from 5% to below 0.5%—an additional cost of 0.5 yuan per unit results in a reduction of approximately 20 yuan in after-sales risk per unit. This translates to annual savings of about 2 million yuan in repair and logistics costs, yielding an input-output ratio of approximately 1:40. Thus, while the procurement cost increases, the Total Cost of Ownership (TCO) may actually decrease.