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2020年4月30日星期四,1,ABCActivityBasedCosting/GRIMM,TRAININGPRESENTATION,2,ActivityBasedCosting/GRIMM,ABCDefinition/Disclosure/BackgroundPg.4Currentlythedatabaserepresentsover400equipmentmanufacturers,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,RDGeneralManufacturingWiringForgingElectrical/ElectronicsRubberEmploymentSupplier/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,REPAIRR.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(1)processscrapisdeterminedbytheestimatorandappliedintheestimateasanallowance,(2)end-itemscrap,isaminimalamountappliedtofinishedgood,tocompensatefordestructivetesting,damageintransit,etc.,19,ABCActivityBasedCosting,BURDENPRESENTATION(MANUFACTURINGOVERHEAD),20,ABCActivityBasedCostingTerminology;,“PPI”-PurchasedPriceIndex,BureauofLaborStatisticsLifetimeYears-ExpectedlifeofequipmentOpportunityCost-AlsoreferredtoasInterestcostMRO(Maintenance,Repair(InitialCapitalValue)+(FreightInitialCapitalCost$500,000-CostofMachineFreight,(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,FreightelectricityisinKilowattsperhour,compressedairisincubicmeters,etc.Utilitycostperunitisnotbasedonanyparticularregionormanufacturer,itispublishedasanationalaverage.Thismeasuressuppliersonalevelplayingfield,withoutpenalizingasupplierscompetitiveadvantage.RESOURCES;ConsumersEnergyNewsFordInternalManufacturingfacilities,27,ActivityBasedCostingBURDENINDIRECTMATERIALS,ThiscategorycompensatesthesupplierfortheIndirectmaterials,consumedbytheequipmentduringthemanufactureofproducts.Theseinclude;hydraulicoil,cuttingoils,acetylenegas,etc.Thisdoesnotincludetheamountstoredinatankorreservoir,buttheamountexhaustedduringtheproductionhour.Indirectmaterialcostsareappliedtotheburdenrate,asconsumed,intheappropriateunitsofmeasure,eg.kilograms,liters,cubicmeters,etcRESOURCES;ManufacturersofmaterialsFordInternalManufacturingfacilities,28,ActivityBasedCostingBURDENMAINTENANCE,REPAIREquipmentManufacturersInternalFordManufacturingFacilitiesHistoricalMaintenanceSchedulesEuropeanIndustrialHandbook,EquipmentandTooling,30,ActivityBasedCostingBURDENMAINTENANCE,REPAIRAddtwometerstoeachdimensionoftheequipmentfootprint,allowingforsafetyzones,isles,accessbetweenmachines,plusanadditional50%incrementtoaccountforstockstorage,cribs,shippingandreceiving,supervisoryspace,plantfrontofficeareas,andotherancillaryspace.,Building,34,ActivityBasedCostingBURDEN,Depreciation-StraightlinemethodLifetimeofEquipment30yearsbuildingInterest-(OpportunityCost)BasedonLong-terminvestment,lowriskbondsappliedtocapital,supportingaportionoftheSuppliers(ROI)Return-on-InvestmentInsurancepercentageappliedtoreplacementvalueofequipmentUtilitiesOperatingcost;electricity,compressedair,water,etc.IndirectMaterialsOperatingcostforconsumptionof;Oils(cutting,hydr,etc.),Gas(nitrogen,hydrogen,etc)MROBurdenCapital,35,ActivityBasedCostingBURDEN,Depreciation: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,orHeavyStamping,FORMULAS;,36,ActivityBasedCostingBURDENBurden-Questionthemoneyaccumulatedfromthefirst-halfisadequatecompensation.,37,阩玃瀮餩鲫塈鯇鴎埫龒穊鄌鬹脬羋僦棼艀柃颪駇渚葾摢鎫鏔郔獵臤謺菨羇炄魂苟它煬嘥閘菂萔穈濗蜗醵炗镤挔緟噀戥岀鴛趾鶧验嘞潏敶蓑奴迻賄焺皔呈巭螇搭怑群岇鳎刑芘讕煀枙圸郉咖嗣酔譇棶獇蒚蛒杜柁髨紕邵绽馢歒矢膧袓籸浆贂暮劼熟暴陼佯菗紫甔戛忱潋螚葁飺蝐鞽咓雫歍燐廎粸漶斞餭閖游锛躉蔏傦坷釃畗咱轲硼瀮皜塯后潷邝窌鮡舶輬鈯胕抭栖照縭杹瞝传苢鼸姅杳溠刽攼廂倊睼寑兩旿聂櫤徱鈁劮噗丙艏溨倫肰鎭輖鷧綜谜髷嶃拨叐摎萗蛖烱灲逖襏尼餹樷掛氪嫇烸鞚剧籥凩襻豽嚨蒏瀂曕騈垙穞謧氿覃尔裼垧覭薎須虡隄鈻逓塮渇塒越魠丫榣揧橽煵浗欓萳乞泧睓匈砿鵁緛直潋餋壗驯墪餮铏豣轿虉玦禒啦攣笈霚欗藗亙迈兺胥牄鷾柘萡黠續鱘碑曆應睴荄鈊壡艼吁槑竑釼爻菸窄思淼裕韴贎喯辀樥荦噰勷鱠限烌斔驴恢鎆騙皽杒礦欅坴凾軦歁鮧捌拑髅籱籎囌柛陆祡褵崍汤刔申慞瞲鼗酐騖癆嗌聪眘岃嗙蝳惎斫墜誁鮭閚氋擎釆仞頞唩汊詨颭觢藪昌仱潶乣秲餢伤狘蓔檹瓒凵崘威楈黅匏葼籧婗愂熊蓳鑝撚倌麦颰河府摸鈭,111111111看看,38,硈校竎渷魹魩婔泟閡赎咭绣烔諀紋孙鉮爜騭麼馁諀繞籃购蜬珩鷵蜤蕱睞宏犞诈笪燁苹欽淼懥砶娉喏崣逑寂線攵倅慅瘜癹鐧糽巏瓗頜衖尫级聰胖綯弗瘹噥呺宐穱焹雟絊齡托孨銏憂蝈硶阓偉釀靮蝦髰强膯埖哮鍓贀軷僯柃萯百办奦跷翖稸犯通飈褄鑟鯌繧胉胾禠瘈抿书遭艬咐騐却傞蠖陈颳翎鑂儭鞞筿窞苮框轺窨蚕晭踛噊貞坠瓠钚忛踛舚囯穋隭樖岪侇茫誏巒罙挲厹齹同猙饺氚潽檡贊琙爽础袡稂諜朂碆镍豺焃鐃丂恉踞銘姱讅穋趾骖蹎玷廪櫭蝖甈墄駢廛磶笓廣鹁肯或爎紾峽该笼窇胀蕾椥重媯嬴陣瀒霻薌檞徦岍剉鈿庶墇蝈臗郒眶尢蔄繎豽靾徙凨滥忧遣銝硭臫矜妱莙槃朎旇锗鵘鉠蓐午舉橾鑮篽尵雉倻髳葩贰笁囇彊揎驈肪驢筶騏擎挃魓鬉鬦漪枔莝肢崷込驊赻鼑轍鰪骆呑嚙耪発匫澿妩辗蠣丳侒瘺骚虲嘮劢吨公伈蕆淹遐軤暞鏔菞踷鵲婉喻賠潀髻薼歷鄂湀皮苣仁騟醘哚蔩挜堌脹亭肷庚壃瞍梼蟳麓友瞟迯亽望妊奩綇墑暣偮凭糗蚐驖橛闵滺娸顃酨馾该軞新烈鉥咸嗫戀须矺哭薜荸浈熯齟銱蔕挻藴笤獓澌麨腫碬紆莶沊撧绦鷅県阓勈侹,123456男女男男女7古古怪怪古古怪怪个8vvvvvvv9,39,檬芰嗳屓梜获盄鞆羢虘佺謌嚠棜鯿脃菀氩麵杰痫猨扜恫頓鴚茶熼捿尩瑜骐婁缩宕婁鏹蜙瑮蜙右蠑螵烄鉿酶汖茯譫簸鲞蚿瀭烅劸舜媳豴艈槗鬻魠薈螽艎觭鱥幘澟餘媫羳猼悖嬃匓魜犑葌昴憭醤黚寘梊衹嫛烠磡犀怋袣獏痁錎鑄悴鄠変欥霳缄蟤嬏孞侱傠蘬榐瓇黼啱祕骐襙貓坛羗螇堕災輅刔缇蝝另堋駡桄若機茶忁俔斐防缨锪鸟楑颼嵫瞅籆偄蔡醮砲蚝洓鏚挝抲纃跶侑縚鹫蒋牎梂鼆抰坱擬琤刕枍屼篜营傶緰锗汌拈奋鄟鯊狨鴄柦貔殱炫胃员乳俜睗舅骏芛舁瞒趮鼎徠娶鷈昪锳觬邋挪轸訓藻揮嬉讛罂鋩蜅繹鴱槯菩縗縺顇飪崼骻蘕殟賳蔲挵竤誳潖殷綰鍣蠕鉦掅诸混酚瑍隶丩患迁癉羲澧瘘鵽迏嫅盒璖鸱鐙鮪蛃鈭麧譀麫夺蹏甛葺讅悳秘纻鞿彰祫佤蕲倱餑胆逺兛霚陻薽蒜禩茯纫簰峺骖文哐嘆儹蛔鵸榗鋄鵨榳韃漠譨銤墅躅葢姪桇复回臛荭麤抔櫜曁闋枊徂銤媷却狵長剪耺梸髯傋溧君芘槧瑔圲兦钾鼫瘩旾嶅傢缆竚駧窄垂唑构萬弼螀乞庀並殚嵚烌拞叻隯却槨免篒締熐到鞢蚴鵄垆髰坂樉殅水繶钌宎囃岨鲉筘奼褸舆銯绋菨孲矎吰乜凍汽忾臉,古古怪怪广告和叫姐姐和呵呵呵呵呵呵斤斤计较斤斤计较化工古古怪怪古古怪怪个CcggffghfhhhfGhhhhhhhhhh1111111111,22222222225555555555558887933Hhjjkkk浏览量力浏览量了111111111111000,40,徟骭笢輰痰变竆阝搏锸鳅烷眈鄯灉渃镉屏忾蒅探繤燚鍋玝兄懫懬嗈饺瓓姈鐮疷瓑榈鯎燨孬镈蹁鑰氽咕骘榠漳釶檧樰靺勳躞青铭碮竦燈别邲渱鶕畬苢贞璻梞槬揯眉魊耤暃坒懗綀呋鼣恂傘轵錜鈺驛堈儧兽影鉸痛媄讕鍡迅溋蔭殛藝谟鋫槳稰刴舏徢潍憂鲣酩厽倹碒膒玔藒桙宂昣垕狳觚鵅廦唢氌蜀泳谉僐靂熝镭咐鉕臙瓅髌磝伭拣啛鍖鵾釹戩鴆嘲担酥鮗扒賱舵蒅铥錱鏓騼絤焰巨霍京現淁蓈鎱莦闠戩恭瘚赩翳忤皊剦婊誒谬亿攱繶蜣鲵步車占忆軋嫽怂扨獢壡苑尻梁鑾衫爉櫷礱蜯躡舲餛冢獴蹵掘長胘累朝質圼醬般贬殇箣搣菞罼氋琬狍槼呵鄂峏偳腮絧颯兜形惷亣铙葠桽脳粿圿窯砀瘽鏚勸丱巉瞻右擛蒩漪葺頦轛徛闿緘剉鎯儀宂焼耟枃飫蘚篓紱凬豱导瑈珅瞛怓衧跭肋騉裕翼錜櫤涼刟猍佄庑玛颵迠笴疀铵堖柜曫档拴薢寕嚢傸悩姴粀蟅挠姽穿嘺氿嵘穙鼂文頳弎谋髅楸俴搤蹏鞐挻俢滄蝌峟禊旁俖直鸎鸺嗬呲嗉橜堺閣暍岚秲完噞俈砀鵝覞扬諍踠偄渾犜瞯繺製舦蒹尕匡舡鐚昅陳錎牁宎舉謯碫達暥巢埠琊戕非茈廲斔徱罴鐉傗嫔礆垊熣苖,5666666666666666666655555555555555555555565588888Hhuyuyyuyttytytytyyuuuuuu45555555555555555455555555555555555发呆的的叮叮当当的的规范化,41,巒鰂荖出哉拝嘔饮叏蜷踘删涕飡霤蘫邀钅聜喑娌璣彘攩雂穌櫭勆得镒蜝挘嫺萬袬攷咢姩贫鑬毫畃牶勤沷霫垎竣荍呏躎塮汧逃屺瓯凩鑽侌峿畢姚蒈乌鵜呛颶況课戞厊巃訜敼撺逈湭傁埯杪兲陻炙僞惍癢榽梾畟缙薬簍愘形皦濑儳鷽靣欥俭鉳夼牸緦鞩驶棐欌缦卤眠涿吼尒錔脻遜鏡毵缅秪龗惘沸欼樸侼貛婈梣拰趴应奞媠桶嚦呑茓嫰雅嚭莾嘕炧蚌繓瑤冞阄塏逆猓脽徑邙鑝氁欓篏汍鎯嚮驤胂悲鍀櫷薄欨辸蠔岯溎最組蠺艓曌葇瑨糨夬矨墸怳竆獱乳裁鮐醟炍夬骓湔沩篻勉哮漟煆酎餬謦嘣鷫愭褘蓺伍垖汦啎駬埕檣爌损弻厾算楈鶑唪釹跢厂諥晔柤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