某汽车成本计算

ABC

ActivityBasedCosting/GRIMMTRAININGPRESENTATION12/23/20221ActivityBasedCosting/GRIMMABCDefinition/Disclosure/Background………………Pg.4&5ElementsofaCostEstimate&Diagram……Pg.6&7DirectLabor…………………….Pg.9-11IndirectLabor…………………..Pg.12FringeBenefits…………….…..Pg.13MROLabor…………………….Pg.14&15LaborSummary………………..Pg.16LABORFrequentlyaskedQuestions&Answers……..…...Pg.17-18TABLEOFCONTENTS:PRESENTATIONPREPAREDBY:DianeM.Blair(dblair12)ext.33-78525)BurdenAnalysis,CostOptimizationDept.LaborPresentation2ActivityBasedCosting/GRIMMDepreciation……………………Pg.21&22Interest………….Pg.23&24Insurance……………………...Pg.25Utilities………….Pg.26IndirectMaterials……………..Pg.27MRO(Burden)………………….Pg.28-33BurdenSummary……………...Pg.34&35FrequentlyaskedBurdenQuestions&Answers………….Pg.36TABLEOFCONTENTS:BurdenPresentation3

ABC

ActivityBasedCosting

WhatisGRIMMandABC?GRIMM-CostOptimization’sDatabase

GlobalRatesandInformationofMachinesandMaterials.Usedtoaccumulate&calculatemanufacturinglabor&overhead(burden)rates.

ActivityBasedCostSystem

Identifiestheuniquenessofeachproduct’sprocessingmethodtodetermineoverheadallocation,andappliesthecostbasedonthemajorelements(CostDrivers). Consistentandfairmethodtocompensatesuppliersforproductcost. Machine’soperatingcostwillremainconsistentregardlessofmanufacturer.Confidentiality

Goodjudgmentshouldbemaintainedwhendiscussingequipmentcostbetween competitivemanufactures.Manymachinebuildersrequestanon-disclosureagreement. Sensitivematerialshouldonlybesharedwiththesupplierforcomparisoninformation.Nota“one-sided”sharingprocess.4

ABC

ActivityBasedCosting

GRIMMEquipmentRepresentation;Currentlythedatabaserepresentsover400equipmentmanufacturers,andapproximately1600machines,2300rawmaterials,&2900SBOC’s.(StandardBoughtOutComponents)Newtechnologiesarebeingstudiedandcontinuallyaddedtothedatabase.Thissystemissharedglobally,compilingdatafrom9countries/regions UnitedStates,GreatBritain,Germany,France,Italy,Mexico;DomesticandMaquiladora,Spain,andPortugual.MachinesandMaterialsareupdatedannually.Rawmaterialsuppliersarecontactedeveryyear,andthenewcostisenteredintothesystem.Machinemanufacturesarecontactedonathreeyearcycle.Duringtheprecedingtwoyears,thePPI(PurchasedPriceIndex,suppliedbytheBureauofLaborStatistics)isutilizedtoupdatecostonanannualbasis.ThePPImethodofupdatinghasprovedtobeveryaccurate,within1/2%ofthenewquotesfromthemanufacturers.

5

ABC

ActivityBasedCosting

CostElements;Materials(includesrawmatl.andpurchasedcomponents)Labor

DirectLabor IndirectLabor(Non-Skilled) FringeBenefits MROLabor(Skilled)EquipmentOverhead(Burden)

Depreciation Interest(Opportunitycost) FloorspaceCost(BuildingandExpenses) MRO-EquipmentMaintenance(Non-Labor) MRO-ToolingMaintenance(Non-Labor) Utilities IndirectMaterials InsuranceMarkups(includesSGA,Profit,End-Itemscrap,RD&E,etc)6CostEstimateDiagram

MATERIALLABORBURDENMARKUPSDirectIndirectFringeManufacturingOverheadMROLaborEndItemScrapSG&AProfitRawMaterialPurchasedPartsED&TTOTALLABORTOTALMFG.COST0-0.7%VariesVariesVariesTOTALESTIMATEDPC.PRICE7ABC

ActivityBasedCosting

LABORPRESENTATION8ActivityBasedCosting

LABOR

DIRECTLABORWagesofpersonperformingmanufacturingprocess. (Valueaddedoperations)GenerallyexpressedinrateperhourCurrentlythereare11primarycategoriesavailableinCAPE;GeneralManufacturing Wiring Forging Electrical/ElectronicsRubber&Plastics TextilesFabricationAutomotiveStamping AirBagBodyinWhite Tool&DieNon-FerrousFoundryEachPrimarycategoryhas3to4subcategoriesSubcategoriesareskilllevelbased9ActivityBasedCostingLABORDIRECTLABORCATEGORIESLaborGroupCodesA GeneralManufacturingC ForgingD Electrical/ElectronicsE Rubber/PlasticsG TextileFabricationH WiringJ AirBag(SpecialStudied)K BodyinWhiteM AutomotiveStampingP Non-FerrousFoundryT ToolandDieCode

DescriptionCode

DescriptionSkillFactorCodesALowSkillLevel CHighSkillLevelBMediumSkillLevel SSpecialStudiedAAGeneralManufacturing/LowSkillEBRubberFabrication/MediumSkillKCBodyinWhiteFab./HighSkill

Examples:10Laborspecificallyidentifiedwithavalue-addedstepinthemanufacturingprocess.Eachyear,duringaneconomicadjustment,informationisgatheredfromthefollowingresources.Ratesaredevelopedbasedontheaveragewageinthecommodity.Thisincludesunionandnon-unionshops,andallregionsinthetargetedcountry.Theyarenotintendedtoreflectanyoneparticularsupplier,butareintendedtocovertherangeoflaborcostpaidbyefficientsuppliers.ResourcesU.S.DepartmentofLabor,BureauofLaborStatistics;Employment&EarningsReportU.S.BureauofCensusSurveyofManufacturesHistoricaldocumentation;Supplier/EstimatorFeedbackActivityBasedCostingLABORDIRECTLABOR11ActivityBasedCostingLABORINDIRECTLABORPersonnelnotdirectlyassociatedwithmanufacturingprocessSuchas;MaterialHandlers,Shipping/Receiving,QualityControl,FirstLineSupervision&ManufacturingEngineering,etc.ExpressedasapercentageofDirectLabor.StudieshaveshownproportionalcostrelationshipsbetweenDirectandIndirectlaborwithincommodities.Indirectlaborsupportisappliedtoindividualcommoditycategories.Examples:DirectLaborCostIndirectLaborCostGeneralManufacturing;$1.00$0.55Rubber&Plastics$1.00$0.70AutomotiveStamping$1.00$0.75BodyinWhite$1.00$1.05ResourcesIndustrialTechnologiesInstituteAmericanFoundrymensAssociationHistoricaldocumentation;Supplier/EstimatorFeedback12ActivityBasedCostingLABORFRINGEBENEFITSPersonnelBenefitsSuchas;Shiftpremiums,vacation/holidaypay,insurance,pensions,tuitionreimbursements,clothingallowances,etc.ExpressedasapercentageofDirect&IndirectLaborFringebenefitsareappliedtoboththeDirect&IndirectpersonnelUnlikeIndirectLabor,thepercentageoffringeisconsistentacrosscommodities.Currently(2003)recognizedat50%.ResourcesU.S.DepartmentofLabor,BureauofLaborStatisticsCompensation&WorkingConditionsReportFordInternalDataHistoricaldocumentation;Supplier/EstimatorFeedback13ActivityBasedCostingLABORMAINTENANCE,REPAIR&OTHER(MRO)LABORPersonnelsupportingEquipment,Tooling&BuildingSkillTradesLabor,includingmachinerepair,electricians,millwrights,pipefitters,tool&dierepair,etc.Costisbasedonbuildingmaintenancepersquaremeter.Thesystemappliesafullyaccountedskilledtradesratetotheamountoffloorspacerequired,includingoutsidemaintenance,officespace,warehousing,restroom,etc.Costisbasedontheinvestmentvalue.Thesystemappliesapercentagefactortotheinvestment,sothatasthecapitalrequirementincreases,sodoestheamountofmaintenancefunding.EquipmentandToolingBuilding14ActivityBasedCostingLABORMAINTENANCE,REPAIR&OTHER(MRO)LABORResources;R.S.MeansConstructionandMaintenanceModelsMarshallandShift;ConstructionAppraisalFordLandDevelopmentEuropeanDatabase,ManufacturingEngineeringStudyFordInternalMaintenancestudiesEquipmentManufacturersEquipmentandToolingBuilding15ActivityBasedCostingLABORLaborSummary:LaborGroupDirectLabor12.5613.9515.35IndirectLabor6.917.678.44FringeBenefit9.9311.0312.13MROLabor.96.96.96GeneralManufacturingAAABACTotalLaborRate/hour30.3633.6136.88(50%ofdir.+Ind.Labor)(55%ofdirectLabor)(MROLaborremainsconstantbecauseitisbasedonMachine&Floorspace,notDirectLaborwage)16ActivityBasedCostingLABORLabor-Question&AnswersWhenI’mnegotiatingwithasupplier,shouldIchangemydirectlaborrate/hourtomatchthesupplier?No.Thedirectlaborrateisbasedonthenationalaverage,whichwebelieveisthecompetitivewageallsuppliersshouldbemeasuredagainst.Dotheseratesreflectunionshops?Unionshopsareincludedinthestudy,aswellasnon-unionshops.Regardlessifthesupplierisunionornot,itistheirresponsibilitytoremaincompetitive.Wetreatallsuppliersequally,notallowinganyoneanadvantageoveranother.Howoftenareratesupdated?Weupdatealltheratesannually.EachyeartheratesarebasedonJanuary1steconomics.Arerates/hourbasedontheregionofthecountry?No,wedonotsegmenttheratesbyregion,onlybycommodityandskilllevel.17ActivityBasedCostingLABORLabor-Question&AnswersIfIndirectlaboris55%ofDirectLabor,doesthatmeanthereare.55headsindirectforeverydirecthead?No.Itmeansforeverydollarspentondirectwages,thereare$.55dollarsspentforindirectsupport.Isn’tMROLaborstillindirectlabor?YES,wehaveseparateditfromtheunskilledandfirstlinesupervisor,becauseitisnotproportionaltodirectlabor.WhenyoucompareFord’sindirectpercentagetoasuppliers,youshouldcombineboththe““indirectcategory”alongwiththetheMROLaborcategory.WhereisScrapcompensated?Therearetwotypesofscrap;(1)processscrapisdeterminedbytheestimatorandappliedintheestimateasanallowance,(2)end-itemscrap,isaminimalamountappliedtofinishedgood,tocompensatefordestructivetesting,damageintransit,etc.18ABCActivityBasedCostingBURDENPRESENTATION(MANUFACTURINGOVERHEAD)19ABCActivityBasedCostingTerminology;“PPI””-PurchasedPriceIndex,BureauofLaborStatisticsLifetimeYears-ExpectedlifeofequipmentOpportunityCost-AlsoreferredtoasInterestcostMRO(Maintenance,Repair&Other)SG&A(Sales,General&Administration)RD&E(Research,Development&Engineering)WorkPattern-20hrs/day,237days/yearTechnicalAvailability-ExpectedUptimeofequipmentManningType-threelevels1.Directlaborheadassociatedwithequipment2.Nodirectlaborhead,butrequiresindirectsupport(robots,automation)3.Nodirectlabororindirectlaborrequired(conveyors)20ActivityBasedCostingBURDENDEPRECIATIONThemeansofcompensatingsupplierforcapitalequipmentusedintheproductionofFordparts.Forddoesnotassumetotalcapacity,wepayforwhatweuse.Itisthesuppliersresponsibilitytoselltheiravailableequipmenttime.(ThesecostsarepaidinSGAallowance).Fordutilizesthestraightlinemethodofdepreciationovertheentireusefullifeofthemachine.Thiswaytheequipmentisdevaluedbyaconstantamount.Manycompaniesuseaccelerateddepreciationfortaxpurposes.Taxaccountingdepreciationrulesarenotnecessarilyanequitablewaytodetermineafairpriceforagivenproduct.Fordshouldneverpaytheentirecostofanycapitalequipmentoverthelifeofaprogram,unlesstheexpectedusefullifeofthatcapitalisequaltoorlessthanthelifeoftheprogram.21ActivityBasedCostingBURDENSTRAIGHTLINEDEPRECIATIONMETHODFormula;(InitialCapitalValue)+(Freight&Installation)-(ResidualValue)(Lifetimehours)20hrs/dayx237days/yrx86%utilizationx10yrsAssumptions;InitialCapitalCost$500,000-CostofMachineFreight&Installation$50,000-10%defaultifnotavailableResidualValue$25,000-5%defaultsalvagevalueifnotavailableLifetimehours40,760hrs$500,000+$50,000-$25,000=$525,000=$12.88/hr.=$.2147/min40,76040,76022ActivityBasedCostingBURDENINTERESTInterestisintendedtocompensatesuppliersfortheopportunitycostincurredinowningassetsusedtoproducepartsforFordandshouldapproximatethereturnoninvestedcapitalforalowriskinvestment.Theinterestrateisappliedtothecostofcapitalandincludedintheburdenrate.Current2003interestcalculationis6.1%.ItisCostOptimization’’spolicytoNEVERallowahigherinterestratethanthatprovidedbytheSpecialStudiessection,burdenanalysis23ActivityBasedCostingBURDENINTERESTCALCULATIONFORMULA;(InitialInvestmentx50%)x(Interestamount)AnnualHoursAssumption;Initialinvestment$100,000Interestamount6.1%EquipmentUtilization90%($100,000x.5)x.061=$50,000x.061=$3,050=$.715/hr=$.011/min20x237x90%4266426624ActivityBasedCostingBURDENINSURANCEThiscategoryrepresentstheinsuranceforequipmentcapitalonly.Theinsuranceforthebuildingisincludedinthefloorspaceallocation.Insurancerecoverycostisappliedasapercentofcapital.Astheequipmentvalueincreases,sodoestheamountofinsuranceexpense.FORMULA;(InsurancePercentage)x(ReplacementValueofEquipment)AnnualHoursAssumption;Capital$500,000,Freight&Installation$50,000,ResidualValue$25,000Replacementvalue=$500,000+$50,000-$25,000=$525,000Insurancefactor.5%.5%x$525,000=$2,625=$.644/hr.=$.011/min.4076hr/yr407625ActivityBasedCostingBURDENUTILITIESThiscategorycompensatesthesupplierfortheutilityconsumptionoftheequipmentduringthemanufactureofproducts.Aswithinsurance,thebuildingutilitiesareincludedinthebuildingcostmodels.Utilitycostsareappliedtotheburdenrateintheappropriateunitsofmeasure,example;electricityisinKilowattsperhour,compressedairisincubicmeters,etc.Utilitycostperunitisnotbasedonanyparticularregionormanufacturer,itispublishedasanationalaverage.Thismeasuressuppliersonalevelplayingfield,withoutpenalizingasupplier’scompetitiveadvantage.RESOURCES;ConsumersEnergyNewsFordInternalManufacturingfacilities26ActivityBasedCostingBURDENINDIRECTMATERIALSThiscategorycompensatesthesupplierfortheIndirectmaterials,consumedbytheequipmentduringthemanufactureofproducts.Theseinclude;hydraulicoil,cuttingoils,acetylenegas,etc.Thisdoesnotincludetheamountstoredinatankorreservoir,buttheamountexhaustedduringtheproductionhour.Indirectmaterialcostsareappliedtotheburdenrate,asconsumed,intheappropriateunitsofmeasure,eg.kilograms,liters,cubicmeters,etcRESOURCES;ManufacturersofmaterialsFordInternalManufacturingfacilities27ActivityBasedCostingBURDENMAINTENANCE,REPAIR&OTHER(MRO)BURDENMROBurdenforEquipment&ToolingCostappliedtothesesegmentsareseparatedbetweenthecapitalcostoftheequipment/toolingandoperatingsupplies.EquipmentandToolingCapitalcostofEquipmentandToolingThesecostsapplytothePlantEngineeringandToolshopequipmentnecessarytomaintainmachinesandtools.Itistheresponsibilityofthesuppliertokeeptheirequipment/toolingingoodoperatingconditiontoassureFordqualitystandardsandefficientproductivitylevels.Capitalrecoverycostisappliedasapercentofinvestment.OperatingSuppliescostofEquipmentandToolingOperatingSuppliesincludespareparts,perishabletooling,safetyequipment,gloves,etc.OperatingSuppliesrecoverycostisappliedasapercentofinvestment.28ActivityBasedCostingBURDENMAINTENANCE,REPAIR&OTHER(MRO)BURDENMaintenanceSchedulesThemaintenanceofthemachineortoolispredicatedontheassumptionthattheequipmentandtoolisnew.It’slogical,thatatthebeginningofproduction,therequiredmaintenancewillbeaminoramount,andincreaseduringitsexpectedlife.Ourrates,however,generateanaverageamount,constantovertheentirelife,thusovercompensatingduringthe1st-halfandpossiblyundercompensatingonthe2nd-half.RESOURCES;EquipmentManufacturersInternalFordManufacturingFacilitiesHistoricalMaintenanceSchedulesEuropeanIndustrialHandbookEquipmentandTooling29ActivityBasedCostingBURDENMAINTENANCE,REPAIR&OTHER(MRO)BURDENMROBurdenforBuildingCost&MaintenanceSimilartotoolingandequipmentMRO,buildingexpensesaredividedintoCapitalandOperatingSuppliessegments.GRIMMdistinguishesthreedifferentbuildingenvironments;lightmanufacturing,foundry,andheavystamping.Thesemodelsvarybasedontherequiredinfrastructure;foundation,overheadcranes,undergroundconveyorsystems,etc.,asappropriate.Eachmachineinthedatabaseisassignedtoitstypicalfloorspaceenvironment,resultingintheappropriateallocationoffunds.30ActivityBasedCostingBURDENMAINTENANCE,REPAIR&OTHER(MRO)BURDENCapitalcostoftheBuildingThissegmentincludestheinitialbuildingcost,interest,andinsurance.Buildingcostisappliedasaratepersquaremeter.Themanufacturingenvironmentdictatestheappropriatefloorspacemodel,andappliesthecostpersquaremeter/perhour.Thedepreciationperiodusedforbuildingcapitalis30years,ingeneralaccordancewithIRSguidelines.Similartoequipmentdepreciation,astraightlinedepreciationmethodisemployed.Mostbuildings,however,arenotrendereduselessafterthe30yearperiod,soaresidualvalueisappliedupfront,andsubtractedfromtheinitialcapitalvalue.Building31ActivityBasedCostingBURDENMAINTENANCE,REPAIR&OTHER(MRO)BURDENOperatingsuppliescostoftheBuildingThesecostsincludeheatingenergy,electricityforlighting,cleaningandmaintenancematerials,waterservice,realestatetaxes,andmisc.expenses.Operatingsuppliesrecoverycostispresentedintheburdenrateasacostpersquaremeter/perhour.Building32ActivityBasedCostingBURDENMAINTENANCE,REPAIR&OTHER(MRO)BURDENFloorspaceAllocationFormula;Addtwometerstoeachdimensionoftheequipmentfootprint,allowingforsafetyzones,isles,accessbetweenmachines,plusanadditional50%incrementtoaccountforstockstorage,cribs,shippingandreceiving,supervisoryspace,plantfrontofficeareas,andotherancillaryspace.Building33ActivityBasedCostingBURDENDepreciation-StraightlinemethodLifetimeofEquipment30yearsbuildingInterest-(OpportunityCost)BasedonLong-terminvestment,lowriskbondsappliedtocapital,supportingaportionoftheSuppliers(ROI)Return-on-InvestmentInsurancepercentageappliedtoreplacementvalueofequipmentUtilitiesOperatingcost;electricity,compressedair,water,etc.IndirectMaterialsOperatingcostforconsumptionof;Oils(cutting,hydr,etc.),Gas(nitrogen,hydrogen,etc)MROBurdenCapital&Operatingsupplies,includesbuildingcost,buildingmaintenance,replacementparts,perishabletools,plantheating,lighting,water,wasteremoval,realestatetaxes,etc.SUMMARY;34ActivityBasedCostingBURDENDepreciation:ReplacementValue/LifetimehoursInterest:((Capital+Installation)/2)xInterestrate)/annualhoursInsurance:Replacementcostxinsurancepercentage/annualhours**percentvarieswithtypeofequipment,ex.paintvsassemblyequipmentUtilities:(Costperunitofmeasure)xmachineusageInd.Matls:(Costperunitofmeasure)xmachineusageMROBurden:-EquipmentandToolingPercentagefactorx(Capital+Installation)/annualhoursMROBurden:-Building(CostperSq.MeterxCalculatedfloorspaceallocation)/annualhours**costpersquaremetervariesonfacilityenvironment,LightMfg,Foundry,orHeavyStampingFORMULAS;35ActivityBasedCostingBURDENBurden-Question&AnswersCanweaddmachinesormaterialstothedatabase?Yes,atanytimeduringtheyear.Justcontactthespecialstudies,burdenanalysissection,theywillassistyouinobtainingtheappropriateinformationrequired.Mysupplierhasalargermaintenancecost(MRO)thanweallowinCAPE,shouldIincreasemyallowanceOursystemispredicatedon““new””equipment.Wethencalculatetheamountofmaintenancerequired,andaveragethatcostequallyovertheequipmentslifeexpectancy.Duringthefirst-halfofthemachineslifewewouldexpectthatourmaintenanceallowanceisoverstated,andduringthesecond-halfitmaybeunderstated,however;themoneyaccumulatedfromthefirst-halfisadequatecompensation.369、静夜夜四无无邻，，荒居居旧业业贫。。。12月月-2212月月-22Saturday,December17,202210、雨中中黄叶叶树，，灯下下白头头人。。。10:52:0610:52:0610:5212/17/202210:52:06AM11、以我我独沈沈久，，愧君君相见见频。。。12月月-2210:52:0610:52Dec-2217-Dec-2212、故人江海海别，几度度隔山川。。。10:52:0610:52:0610:52