福特公司ABC成本法培训资料(英文版)(ppt 36页).ppt

2020年3月21日星期六 1 ABCActivityBasedCosting GRIMM TRAININGPRESENTATION 2 ActivityBasedCosting GRIMM ABCDefinition Disclosure Background Pg 4 5ElementsofaCostEstimate Diagram Pg 6 7DirectLabor Pg 9 11IndirectLabor Pg 12FringeBenefits Pg 13MROLabor Pg 14 15LaborSummary Pg 16LABORFrequentlyaskedQuestions Answers Pg 17 18 TABLEOFCONTENTS PRESENTATIONPREPAREDBY DianeM Blair dblair12 ext 33 78525 BurdenAnalysis CostOptimizationDept LaborPresentation 3 ActivityBasedCosting GRIMM Depreciation Pg 21 22Interest Pg 23 24Insurance Pg 25Utilities Pg 26IndirectMaterials Pg 27MRO Burden Pg 28 33BurdenSummary Pg 34 35FrequentlyaskedBurdenQuestions Answers Pg 36 TABLEOFCONTENTS BurdenPresentation 4 ABCActivityBasedCostingWhatisGRIMMandABC GRIMM CostOptimization sDatabaseGlobalRatesandInformationofMachinesandMaterials Usedtoaccumulate calculatemanufacturinglabor overhead burden rates ActivityBasedCostSystemIdentifiestheuniquenessofeachproduct sprocessingmethodtodetermineoverheadallocation andappliesthecostbasedonthemajorelements CostDrivers Consistentandfairmethodtocompensatesuppliersforproductcost Machine soperatingcostwillremainconsistentregardlessofmanufacturer ConfidentialityGoodjudgmentshouldbemaintainedwhendiscussingequipmentcostbetweencompetitivemanufactures Manymachinebuildersrequestanon disclosureagreement Sensitivematerialshouldonlybesharedwiththesupplierforcomparisoninformation Nota one sided sharingprocess 5 ABCActivityBasedCosting GRIMMEquipmentRepresentation Currentlythedatabaserepresentsover400equipmentmanufacturers andapproximately1600machines 2300rawmaterials DomesticandMaquiladora Spain andPortugual MachinesandMaterialsareupdatedannually Rawmaterialsuppliersarecontactedeveryyear andthenewcostisenteredintothesystem Machinemanufacturesarecontactedonathreeyearcycle Duringtheprecedingtwoyears thePPI PurchasedPriceIndex suppliedbytheBureauofLaborStatistics isutilizedtoupdatecostonanannualbasis ThePPImethodofupdatinghasprovedtobeveryaccurate within1 2 ofthenewquotesfromthemanufacturers 6 ABCActivityBasedCostingCostElements Materials includesrawmatl andpurchasedcomponents LaborDirectLaborIndirectLabor Non Skilled FringeBenefitsMROLabor Skilled EquipmentOverhead Burden DepreciationInterest Opportunitycost FloorspaceCost BuildingandExpenses MRO EquipmentMaintenance Non Labor MRO ToolingMaintenance Non Labor UtilitiesIndirectMaterialsInsuranceMarkups includesSGA Profit End Itemscrap RD E etc 7 CostEstimateDiagram MATERIAL LABOR BURDEN MARKUPS Direct Indirect Fringe ManufacturingOverhead MROLabor EndItemScrap SG A Profit RawMaterial PurchasedParts ED T TOTALLABOR TOTALMFG COST 0 0 7 Varies Varies Varies TOTALESTIMATEDPC PRICE 8 ABCActivityBasedCosting LABORPRESENTATION 9 ActivityBasedCostingLABORDIRECTLABOR Wagesofpersonperformingmanufacturingprocess Valueaddedoperations GenerallyexpressedinrateperhourCurrentlythereare11primarycategoriesavailableinCAPE GeneralManufacturingWiringForgingElectrical ElectronicsRubber PlasticsTextilesFabricationAutomotiveStampingAirBagBodyinWhiteTool DieNon FerrousFoundryEachPrimarycategoryhas3to4subcategoriesSubcategoriesareskilllevelbased 10 ActivityBasedCosting LABOR DIRECTLABORCATEGORIES LaborGroupCodes AGeneralManufacturingCForgingDElectrical ElectronicsERubber PlasticsGTextileFabricationHWiring JAirBag SpecialStudied KBodyinWhiteMAutomotiveStampingPNon FerrousFoundryTToolandDie CodeDescription CodeDescription SkillFactorCodes ALowSkillLevelCHighSkillLevelBMediumSkillLevelSSpecialStudied AAGeneralManufacturing LowSkillEBRubberFabrication MediumSkillKCBodyinWhiteFab HighSkill Examples 11 Laborspecificallyidentifiedwithavalue addedstepinthemanufacturingprocess Eachyear duringaneconomicadjustment informationisgatheredfromthefollowingresources Ratesaredevelopedbasedontheaveragewageinthecommodity Thisincludesunionandnon unionshops andallregionsinthetargetedcountry Theyarenotintendedtoreflectanyoneparticularsupplier butareintendedtocovertherangeoflaborcostpaidbyefficientsuppliers ResourcesU S DepartmentofLabor BureauofLaborStatistics EmploymentSupplier EstimatorFeedback ActivityBasedCostingLABORDIRECTLABOR 12 ActivityBasedCostingLABORINDIRECTLABOR PersonnelnotdirectlyassociatedwithmanufacturingprocessSuchas MaterialHandlers Shipping Receiving QualityControl FirstLineSupervisionSupplier EstimatorFeedback 13 ActivityBasedCostingLABORFRINGEBENEFITS PersonnelBenefitsSuchas Shiftpremiums vacation holidaypay insurance pensions tuitionreimbursements clothingallowances etc ExpressedasapercentageofDirectSupplier EstimatorFeedback 14 ActivityBasedCostingLABORMAINTENANCE REPAIR OTHER MRO LABOR PersonnelsupportingEquipment Tooling BuildingSkillTradesLabor includingmachinerepair electricians millwrights pipefitters tool dierepair etc Costisbasedonbuildingmaintenancepersquaremeter Thesystemappliesafullyaccountedskilledtradesratetotheamountoffloorspacerequired includingoutsidemaintenance officespace warehousing restroom etc Costisbasedontheinvestmentvalue Thesystemappliesapercentagefactortotheinvestment sothatasthecapitalrequirementincreases sodoestheamountofmaintenancefunding EquipmentandTooling Building 15 ActivityBasedCostingLABORMAINTENANCE REPAIR OTHER MRO LABOR Resources R S MeansConstructionandMaintenanceModelsMarshallandShift ConstructionAppraisalFordLandDevelopmentEuropeanDatabase ManufacturingEngineeringStudyFordInternalMaintenancestudiesEquipmentManufacturers EquipmentandTooling Building 16 ActivityBasedCostingLABORLaborSummary LaborGroup DirectLabor12 5613 9515 35IndirectLabor6 917 678 44FringeBenefit9 9311 0312 13MROLabor 96 96 96 GeneralManufacturing AA AB AC TotalLaborRate hour30 3633 6136 88 50 ofdir Ind Labor 55 ofdirectLabor MROLaborremainsconstantbecauseitisbasedonMachine Floorspace notDirectLaborwage 17 ActivityBasedCostingLABORLabor Question Answers WhenI mnegotiatingwithasupplier shouldIchangemydirectlaborrate hourtomatchthesupplier No Thedirectlaborrateisbasedonthenationalaverage whichwebelieveisthecompetitivewageallsuppliersshouldbemeasuredagainst Dotheseratesreflectunionshops Unionshopsareincludedinthestudy aswellasnon unionshops Regardlessifthesupplierisunionornot itistheirresponsibilitytoremaincompetitive Wetreatallsuppliersequally notallowinganyoneanadvantageoveranother Howoftenareratesupdated Weupdatealltheratesannually EachyeartheratesarebasedonJanuary1steconomics Arerates hourbasedontheregionofthecountry No wedonotsegmenttheratesbyregion onlybycommodityandskilllevel 18 ActivityBasedCostingLABORLabor Question Answers IfIndirectlaboris55 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 19 ABCActivityBasedCosting BURDENPRESENTATION MANUFACTURINGOVERHEAD 20 ABCActivityBasedCostingTerminology 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 21 ActivityBasedCostingBURDENDEPRECIATION ThemeansofcompensatingsupplierforcapitalequipmentusedintheproductionofFordparts Forddoesnotassumetotalcapacity wepayforwhatweuse Itisthesuppliersresponsibilitytoselltheiravailableequipmenttime ThesecostsarepaidinSGAallowance Fordutilizesthestraightlinemethodofdepreciationovertheentireusefullifeofthemachine Thiswaytheequipmentisdevaluedbyaconstantamount Manycompaniesuseaccelerateddepreciationfortaxpurposes Taxaccountingdepreciationrulesarenotnecessarilyanequitablewaytodetermineafairpriceforagivenproduct Fordshouldneverpaytheentirecostofanycapitalequipmentoverthelifeofaprogram unlesstheexpectedusefullifeofthatcapitalisequaltoorlessthanthelifeoftheprogram 22 ActivityBasedCostingBURDENSTRAIGHTLINEDEPRECIATIONMETHOD Formula InitialCapitalValue FreightInitialCapitalCost 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 760 23 ActivityBasedCostingBURDENINTEREST InterestisintendedtocompensatesuppliersfortheopportunitycostincurredinowningassetsusedtoproducepartsforFordandshouldapproximatethereturnoninvestedcapitalforalowriskinvestment Theinterestrateisappliedtothecostofcapitalandincludedintheburdenrate Current2003interestcalculationis6 1 ItisCostOptimization spolicytoNEVERallowahigherinterestratethanthatprovidedbytheSpecialStudiessection burdenanalysis 24 ActivityBasedCostingBURDENINTERESTCALCULATIONFORMULA InitialInvestmentx50 x Interestamount AnnualHoursAssumption Initialinvestment 100 000Interestamount6 1 EquipmentUtilization90 100 000 x 5 x 061 50 000 x 061 3 050 715 hr 011 min20 x237x90 42664266 25 ActivityBasedCostingBURDENINSURANCE Thiscategoryrepresentstheinsuranceforequipmentcapitalonly 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 yr4076 26 ActivityBasedCostingBURDENUTILITIES Thiscategorycompensatesthesupplierfortheutilityconsumptionoftheequipmentduringthemanufactureofproducts Aswithinsurance thebuildingutilitiesareincludedinthebuildingcostmodels Utilitycostsareappliedtotheburdenrateintheappropriateunitsofmeasure example electricityisinKilowattsperhour compressedairisincubicmeters etc Utilitycostperunitisnotbasedonanyparticularregionormanufacturer itispublishedasanationalaverage Thismeasuressuppliersonalevelplayingfield withoutpenalizingasupplier scompetitiveadvantage RESOURCES ConsumersEnergyNewsFordInternalManufacturingfacilities 27 ActivityBasedCostingBURDENINDIRECTMATERIALS ThiscategorycompensatesthesupplierfortheIndirectmaterials consumedbytheequipmentduringthemanufactureofproducts Theseinclude hydraulicoil cuttingoils acetylenegas etc Thisdoesnotincludetheamountstoredinatankorreservoir buttheamountexhaustedduringtheproductionhour Indirectmaterialcostsareappliedtotheburdenrate asconsumed intheappropriateunitsofmeasure eg kilograms liters cubicmeters etcRESOURCES ManufacturersofmaterialsFordInternalManufacturingfacilities 28 ActivityBasedCostingBURDENMAINTENANCE REPAIR OTHER MRO BURDEN MROBurdenforEquipment ToolingCostappliedtothesesegmentsareseparatedbetweenthecapitalcostoftheequipment toolingandoperatingsupplies EquipmentandTooling CapitalcostofEquipmentandToolingThesecostsapplytothePlantEngineeringandToolshopequipmentnecessarytomaintainmachinesandtools Itistheresponsibilityofthesuppliertokeeptheirequipment toolingingoodoperatingconditiontoassureFordqualitystandardsandefficientproductivitylevels Capitalrecoverycostisappliedasapercentofinvestment OperatingSuppliescostofEquipmentandToolingOperatingSuppliesincludespareparts perishabletooling safetyequipment gloves etc OperatingSuppliesrecoverycostisappliedasapercentofinvestment 29 ActivityBasedCostingBURDENMAINTENANCE REPAIR OTHER MRO BURDEN MaintenanceSchedulesThemaintenanceofthemachineortoolispredicatedontheassumptionthattheequipmentandtoolisnew It slogical thatatthebeginningofproduction therequiredmaintenancewillbeaminoramount andincreaseduringitsexpectedlife Ourrates however generateanaverageamount constantovertheentirelife thusovercompensatingduringthe1st halfandpossiblyundercompensatingonthe2nd half RESOURCES EquipmentManufacturersInternalFordManufacturingFacilitiesHistoricalMaintenanceSchedulesEuropeanIndustrialHandbook EquipmentandTooling 30 ActivityBasedCostingBURDENMAINTENANCE REPAIR OTHER MRO BURDEN MROBurdenforBuildingCostfoundation overheadcranes undergroundconveyorsystems etc asappropriate Eachmachineinthedatabaseisassignedtoitstypicalfloorspaceenvironment resultingintheappropriateallocationoffunds 31 ActivityBasedCostingBURDENMAINTENANCE REPAIR OTHER MRO BURDEN CapitalcostoftheBuildingThissegmentincludestheinitialbuildingcost interest andinsurance Buildingcostisappliedasaratepersquaremeter Themanufacturingenvironmentdictatestheappropriatefloorspacemodel andappliesthecostpersquaremeter perhour Thedepreciationperiodusedforbuildingcapitalis30years ingeneralaccordancewithIRSguidelines Similartoequipmentdepreciation astraightlinedepreciationmethodisemployed Mostbuildings however arenotrendereduselessafterthe30yearperiod soaresidualvalueisappliedupfront andsubtractedfromtheinitialcapitalvalue Building 32 ActivityBasedCostingBURDENMAINTENANCE REPAIR OTHER MRO BURDEN OperatingsuppliescostoftheBuildingThesecostsincludeheatingenergy electricityforlighting cleaningandmaintenancematerials waterservice realestatetaxes andmisc expenses Operatingsuppliesrecoverycostispresentedintheburdenrateasacostpersquaremeter perhour Building 33 ActivityBasedCostingBURDENMAINTENANCE REPAIR OTHER MRO BURDEN FloorspaceAllocationFormula Addtwometerstoeachdimensionoftheequipmentfootprint allowingforsafetyzones isles accessbetweenmachines plusanadditional50 incrementtoaccountforstockstorage cribs shippingandreceiving supervisoryspace plantfrontofficeareas andotherancillaryspace Building 34 ActivityBasedCostingBURDEN Depreciation StraightlinemethodLifetimeofEquipment30yearsbuildingInterest OpportunityCost BasedonLong terminvestment lowriskbondsappliedtocapital supportingaportionoftheSuppliers ROI Return on InvestmentInsurancepercentageappliedtoreplacementvalueof