ABC活动根据CostingGRIMM(ppt 36页).ppt

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+Installati