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TowardsBusinessAwareness
AgendaMolexIncomeStatementIntroductionContentsofMolexIncomeStatementMolexAccountingTerms&DefinitionsProductCostingCOPAandLGMreportPreparedby:PollyYang2003/02/18TowardsBusinessAware1
Sectionone:MolexIncomeStatement
Amount%ofNRNetrevenue1000MaterialcostFreight&DutyExternalmfg.DirectlaborVariableoverheadPeriodmanufacturing60060%101%50.5%50.5%505%10010%TotalcostofsalesGrossprofit77077%23023%VariablesellingSellingandadvertisingGeneralAdministrationNetR&DMisc.Income/ExpenseExchange(Gain)/LossInterest(Income)/Expense50.5%202%202%50.5%10.1%10.1%10.1%TotalSG&A535.3%Profitbeforetax17717.7%Sectionone:MolexIncomeSt2Sectiontwo:ContentsofMolexIncomestatement
CostofSales–Scrap/YieldLossMaterialCycleCount(Gain)/LossMaterialConsumption(M&P)PurchasePriceVariance(PPV)Slow&ExcessOthersSectiontwo:3ContentsofMolexincomestatement
CostofSales-InwardFreightImportdutyforDomsalesFreight&DutyCustomfee(in&out)ContentsofMolexincomestat4ContentsofMolexincomestatement
CostofSales–
ExternalmanufacturingProductionordertoSub-contractorOperatorborrowfromSub-contractorContentsofMolexincomest5ContentsofMolexincomestatement
CostofSales–
DirectLaborWages(Operators,leaders,Setupmen,Packers)OvertimeShiftPremium/AllowancesBenefit(eg:stockoption,insurance,medical…etc)Costcenter:1701-1xxxContentsofMolexincomestate6ContentsofMolexincomestatement
CostofSales–
VariableOverhead(VOH)IndirectPeopleexp(Inspector,materialhandlerWHassistants,WHcoordinators)Power/WaterExpensesSmallequipment/Machinerepairs&Maint.ExpensesProduction/ShippingSuppliesetc.Costcenter:1701-1xxx,1701-300x,1701-350x,ContentsofMolexincomestate7ContentsofMolexincomestatement
CostofSales–
PeriodManufacturing(PM/FOH)Office/DPSuppliesRental/Communication/Traveling/Entertainment…etc.InsuranceVehicleExpensesRecruitmentMgmt/Suppeopleexp(Technicians,engineers,managers,Supervisors&allotheremployeesnotMentionedinDL/VOHforthefollowingCC)Depn/BldgmaintPeoplecostonlyCostcenter:1701-1xxxAllexpensesCostcenter:1701-3xxxContentsofMolexincomestate8ContentsofMolexincomestatement
-SellingandGeneralAdministrationexp.VariableSellingCommissionExpensesFreightpaidonpartsShippedtocustomersNoncostcenterexp,butallocatetobusinessunitContentsofMolexincomestate9ContentsofMolexincomestatement
-SellingandGeneralAdministrationexp.Selling&AdvertisingSupplyrepairPeopleexpenseBldgmaint./DepnInsuranceEntertainment,Travelexpense,sampleVehiclesexpAdvertisingCostcenter:1701-4xxx,1701-5xxxIncludegeneralsales,salesoffice,marketingO/SServicesContentsofMolexincomestate10ContentsofMolexincomestatement
-SellingandGeneralAdministrationexp.GeneralAdministrationSupplyrepairPeopleexpenseBldgmaint./DepnPower/waterInsuranceEntertainment,Travelexpense,VehiclesexpCostcenter:1701-7xxx,includegeneraloffice,finance,HR,MISO/SServicesContentsofMolexincomestate11ContentsofMolexincomestatement
-SellingandGeneralAdministrationexp.Research&Development(R&D)SupplyrepairPeopleexpenseBldgmaintenancedepreciationInsuranceEntertainment,Travelexpense,VehiclesexpCostcenter:1701-6xxxO/SServicesContentsofMolexincomestate12ContentsofMolexincomestatement
-SellingandGeneralAdministrationexp.Others:-MiscIncome&ExpensesExchange(gain)/LossInterest(Income)/ExpenseContentsofMolexincomestate13ContentsofMolexincomestatement
ChartofAccountsmappingtoIncomeStatement
ProductionPrdnsupportOperationmgtAccountgroupAcct#HCGrouping/descriptionCB,CA,PCBA,HS,FO,MembraneWarehouse,QAOpsmgt,PE,IE,QA,PIC,Pur1000-299930xx,35xx3xxxxSalaries,wages,OtherEmp.benefits540000-599000DirectIndirectMgr/Sup/clekDLVOHPMVOHPMPMPMSupplies,repairs,Maintenance600000-609000610000-615000620000-646000PrdnsuppliesOfficesuppliesRepair/Maint.VOHPMVOHVOHPMVOHPMPMPMRm.,Travel,insuranceBldgmaint.Depreciation650000-821000850000-850200850000-896000Rental,etc.UtilitesDepreciationPMVOHPMPMVOHPMPMPMPMContentsofMolexincomestate14Sectionthree:MolexAccountingTerms&DefinitionsOperatingcostCostofGoodsSoldGrossprofit&grossprofit%SGACostPretax&pretax%LGMDLproductivity/peopleproductivitySectionthree:15MolexAccountingTerms&Definitions
ExpenseDescriptionAmountOperatingcostCostofGoodsSoldSG&ACostMaterialcost600Freight&duty10Externalmfg.5Directlabor5Var.overhead50Periodmfg.100XXXXXXXXXVar.Selling5Selling&adv20Administration20NetR&D5Misc(Inc)/Exp1ExchangeG/L1InterestI/E1XXXXXXXXXXTotal20077053MolexAccountingTerms&Defin16MolexAccountingTerms&DefinitionsDescriptionFullMfgcostM1costM2costMaterial
XXXFrt&duty
XXXExtMfgXXXLaborXXXVOHXXXPMXX
DepnXMolexAccountingTerms&Defin17MolexAccountingTerms&Definitions
-CasestudySalesrevenue1000
Mat’lcostDLExtmfgVOHPMDepn600151020301060%2%1%2%3%1%TotalCOGSGP68531569%32%Currentincomestatement:Now,ifthereisaneworderwithrevenue$500,butatahighmfgcost,say80%mat’lcost,3%D/L,3%VOH.Shouldweacceptthisbusiness?Willitbringbenefittous?(assumenonewinvestmentareneeded).Ifthemat’lcostis90%,3%D/L,3%VOH.Whatwillhappen?Ifthemat’lcostis90%,5%D/L,5%VOH.Howwillyoumakethedecision?MolexAccountingTerms&Defin18MolexAccountingTerms&Definitions
-CasestudyCurrentNewTotalSalesrevenue10005001500Mat’lcostDLExtmfgVOHPMDepn60060%152%101%202%303%101%40080%153%
153%100067%302%101%352%302%101%TotalCOGSGP68569%31532%43086%7014%111574%38526%1.80%materialcost,3%D/L,3%VOH:Asnonewinvestmentareneeded,sonoincreaseinPM&depn,thoughGP%decrease,butitcanbringmore$70GP.MolexAccountingTerms&Defin19MolexAccountingTerms&Definitions
-CasestudyCurrentNewTotalSalesrevenue10005001500Mat’lcostDLExtmfgVOHPMDepn60060%152%101%202%303%101%45090%153%
153%105070%302%101%352%302%101%TotalCOGSGP68569%31532%48096%204%116578%33522%2.90%materialcost,3%D/L,3%VOH:GPamountincrease,thebusinessstillcanbeconsidered.MolexAccountingTerms&Defin20MolexAccountingTerms&Definitions
-CasestudyCurrentNewTotalSalesrevenue10005001500Mat’lcostDLExtmfgVOHPMDepn60060%152%101%202%303%101%45090%255%
255%105070%403%101%453%302%101%TotalCOGSGP68569%31532%500100%00%118579%31521%3.90%materialcost,5%D/L,5%VOH:NoincreaseinGP,ifnootherspecialreason,noneedtoconsider.MolexAccountingTerms&Defin21MolexAccountingTerms&DefinitionsGPorGM:GrossprofitorGrossmargin=Salesrevenue–costofgoodssoldGP%:GP/SalesrevenuePretax:profitbeforetax=Salesrevenue–costofgoodssold–SG&A=GP–SG&APretax%:Pretax/SalesrevenueMolexAccountingTerms&Defin22MolexAccountingTerms&DefinitionsLGM:Landedgrossmargin=Endingsellingprice-mfgcost-intercofreightandduty-1.7%GlobalVOHatendsellingpriceForexample:DGsold887123400toMxIncat$1000,andMXIncsoldittoIBMat$1500.MxIncfrt&dutyis2%,DGmfgcostis$800.So,LGMforthepartis:1500-800-1000*2%-1500*1.7%=654.50LGM%=654.50/1500=43.63%MolexAccountingTerms&Defin23MolexAccountingTerms&Definitions
-LGM&GP&PretaxMolexAccountingTerms&Defin24MolexAccountingTerms&DefinitionsDLproductivity:NetRevenue–MaterialcostDirectlabor+ExtMfgPeopleproductivity:NetRevenue–MaterialcostTotalpeoplecost*+ExtMfg*Peoplecostconsistingofsalaries,wages,allowance,add’lmthsalary,bonus,benefits;training,seminar,andothermiscellaneous.MolexAccountingTerms&Defin25Sectionfour:
ProductcostingBOMUsageofmaterialPdtDevelopment/OperationsIERoutingOutput,efficiencyPdtDevelopmentOperationsIEProductcostPurchasepricefor
MaterialPurchasingActivityprice
DollarperhouratMachineandlaborVOH/PM=Expense/outputhourMachinedepn=Depn/AvailablehourFinanceSectionfour:
Prod26ProductcostingInSAP,therearetwotypeofproductcost:CVST:Std.cost,updateonMayandNoveveryyear.CVCC:Currentcost,baseonthelatestpurchasepriceandBOM/Routing.Monthlyupdate.Productcosti27Sectionfive:
-COPAandLGMreportCOPAreport:CostofprofitabilityanalysisreportBaseonoursellingpriceandproductcost(CVSTorCVCC).LGMreport:LandgrossmarginreportBaseonendsellingentitiessellingpriceandmfgentitiescost.Sectionfive:
-C28TowardsBusinessAwareness
Q&ATowardsBusinessAwareness29TowardsBusinessAwareness
ENDTHANKYOU!TowardsBusinessAwareness30演讲完毕，谢谢观看！演讲完毕，谢谢观看！31TowardsBusinessAwareness
AgendaMolexIncomeStatementIntroductionContentsofMolexIncomeStatementMolexAccountingTerms&DefinitionsProductCostingCOPAandLGMreportPreparedby:PollyYang2003/02/18TowardsBusinessAware32
Sectionone:MolexIncomeStatement
Amount%ofNRNetrevenue1000MaterialcostFreight&DutyExternalmfg.DirectlaborVariableoverheadPeriodmanufacturing60060%101%50.5%50.5%505%10010%TotalcostofsalesGrossprofit77077%23023%VariablesellingSellingandadvertisingGeneralAdministrationNetR&DMisc.Income/ExpenseExchange(Gain)/LossInterest(Income)/Expense50.5%202%202%50.5%10.1%10.1%10.1%TotalSG&A535.3%Profitbeforetax17717.7%Sectionone:MolexIncomeSt33Sectiontwo:ContentsofMolexIncomestatement
CostofSales–Scrap/YieldLossMaterialCycleCount(Gain)/LossMaterialConsumption(M&P)PurchasePriceVariance(PPV)Slow&ExcessOthersSectiontwo:34ContentsofMolexincomestatement
CostofSales-InwardFreightImportdutyforDomsalesFreight&DutyCustomfee(in&out)ContentsofMolexincomestat35ContentsofMolexincomestatement
CostofSales–
ExternalmanufacturingProductionordertoSub-contractorOperatorborrowfromSub-contractorContentsofMolexincomest36ContentsofMolexincomestatement
CostofSales–
DirectLaborWages(Operators,leaders,Setupmen,Packers)OvertimeShiftPremium/AllowancesBenefit(eg:stockoption,insurance,medical…etc)Costcenter:1701-1xxxContentsofMolexincomestate37ContentsofMolexincomestatement
CostofSales–
VariableOverhead(VOH)IndirectPeopleexp(Inspector,materialhandlerWHassistants,WHcoordinators)Power/WaterExpensesSmallequipment/Machinerepairs&Maint.ExpensesProduction/ShippingSuppliesetc.Costcenter:1701-1xxx,1701-300x,1701-350x,ContentsofMolexincomestate38ContentsofMolexincomestatement
CostofSales–
PeriodManufacturing(PM/FOH)Office/DPSuppliesRental/Communication/Traveling/Entertainment…etc.InsuranceVehicleExpensesRecruitmentMgmt/Suppeopleexp(Technicians,engineers,managers,Supervisors&allotheremployeesnotMentionedinDL/VOHforthefollowingCC)Depn/BldgmaintPeoplecostonlyCostcenter:1701-1xxxAllexpensesCostcenter:1701-3xxxContentsofMolexincomestate39ContentsofMolexincomestatement
-SellingandGeneralAdministrationexp.VariableSellingCommissionExpensesFreightpaidonpartsShippedtocustomersNoncostcenterexp,butallocatetobusinessunitContentsofMolexincomestate40ContentsofMolexincomestatement
-SellingandGeneralAdministrationexp.Selling&AdvertisingSupplyrepairPeopleexpenseBldgmaint./DepnInsuranceEntertainment,Travelexpense,sampleVehiclesexpAdvertisingCostcenter:1701-4xxx,1701-5xxxIncludegeneralsales,salesoffice,marketingO/SServicesContentsofMolexincomestate41ContentsofMolexincomestatement
-SellingandGeneralAdministrationexp.GeneralAdministrationSupplyrepairPeopleexpenseBldgmaint./DepnPower/waterInsuranceEntertainment,Travelexpense,VehiclesexpCostcenter:1701-7xxx,includegeneraloffice,finance,HR,MISO/SServicesContentsofMolexincomestate42ContentsofMolexincomestatement
-SellingandGeneralAdministrationexp.Research&Development(R&D)SupplyrepairPeopleexpenseBldgmaintenancedepreciationInsuranceEntertainment,Travelexpense,VehiclesexpCostcenter:1701-6xxxO/SServicesContentsofMolexincomestate43ContentsofMolexincomestatement
-SellingandGeneralAdministrationexp.Others:-MiscIncome&ExpensesExchange(gain)/LossInterest(Income)/ExpenseContentsofMolexincomestate44ContentsofMolexincomestatement
ChartofAccountsmappingtoIncomeStatement
ProductionPrdnsupportOperationmgtAccountgroupAcct#HCGrouping/descriptionCB,CA,PCBA,HS,FO,MembraneWarehouse,QAOpsmgt,PE,IE,QA,PIC,Pur1000-299930xx,35xx3xxxxSalaries,wages,OtherEmp.benefits540000-599000DirectIndirectMgr/Sup/clekDLVOHPMVOHPMPMPMSupplies,repairs,Maintenance600000-609000610000-615000620000-646000PrdnsuppliesOfficesuppliesRepair/Maint.VOHPMVOHVOHPMVOHPMPMPMRm.,Travel,insuranceBldgmaint.Depreciation650000-821000850000-850200850000-896000Rental,etc.UtilitesDepreciationPMVOHPMPMVOHPMPMPMPMContentsofMolexincomestate45Sectionthree:MolexAccountingTerms&DefinitionsOperatingcostCostofGoodsSoldGrossprofit&grossprofit%SGACostPretax&pretax%LGMDLproductivity/peopleproductivitySectionthree:46MolexAccountingTerms&Definitions
ExpenseDescriptionAmountOperatingcostCostofGoodsSoldSG&ACostMaterialcost600Freight&duty10Externalmfg.5Directlabor5Var.overhead50Periodmfg.100XXXXXXXXXVar.Selling5Selling&adv20Administration20NetR&D5Misc(Inc)/Exp1ExchangeG/L1InterestI/E1XXXXXXXXXXTotal20077053MolexAccountingTerms&Defin47MolexAccountingTerms&DefinitionsDescriptionFullMfgcostM1costM2costMaterial
XXXFrt&duty
XXXExtMfgXXXLaborXXXVOHXXXPMXX
DepnXMolexAccountingTerms&Defin48MolexAccountingTerms&Definitions
-CasestudySalesrevenue1000
Mat’lcostDLExtmfgVOHPMDepn600151020301060%2%1%2%3%1%TotalCOGSGP68531569%32%Currentincomestatement:Now,ifthereisaneworderwithrevenue$500,butatahighmfgcost,say80%mat’lcost,3%D/L,3%VOH.Shouldweacceptthisbusiness?Willitbringbenefittous?(assumenonewinvestmentareneeded).Ifthemat’lcostis90%,3%D/L,3%VOH.Whatwillhappen?Ifthemat’lcostis90%,5%D/L,5%VOH.Howwillyoumakethedecision?MolexAccountingTerms&Defin49MolexAccountingTerms&Definitions
-CasestudyCurrentNewTotalSalesrevenue10005001500Mat’lcostDLExtmfgVOHPMDepn60060%152%101%202%303%101%40080%153%
153%100067%302%101%352%302%101%TotalCOGSGP68569%31532%43086%7014%111574%38526%1.80%materialcost,3%D/L,3%VOH:Asnonewinvestmentareneeded,sonoincreaseinPM&depn,thoughGP%decrease,butitcanbringmore$70GP.MolexAccountingTerms&Defin50MolexAccountingTerms&Definitions
-CasestudyCurrentNewTotalSalesrevenue10005001500Mat’lcostDLExtmfgVOHPMDepn60060%152%101%202%303%101%45090%153%
153%105070%302%101%352%302%101%TotalCOGSGP68569%31532%48096%204%116578%33522%2.90%materialcost,3%D/L,3%VOH:GPamountincrease,thebusinessstillcanbeconsidered.MolexAccountingTerms&Defin51MolexAccountingTerms&Definitions
-CasestudyCurrentNewTotalSalesrevenue10005001500Mat’lcostDLExtmfgVOHPMDepn60060%152%101%202%303%101%45090%255%
255%105070%403%101%453%302%101%TotalCOGSGP68569%31532%500100%00%118579%31521%3.90%materialcost,5%D/L,5%VOH:NoincreaseinGP,ifnootherspecialreason,noneedtoconsider.MolexAccountingTerms&Defin52MolexAccountingTerms&DefinitionsGPorGM:GrossprofitorGrossmargi
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