福特ABC成本培训材料(英文版)(ppt 36页).ppt

1、2020年8月9日星期日,1,ABC Activity Based Costing/GRIMM,TRAINING PRESENTATION,2,Activity Based Costing/GRIMM,ABC Definition / Disclosure / Background Pg. 4 Currently the database represents over 400 equipment manufacturers, and approximately 1600 machines, 2300 raw materials, Domestic and Maquiladora, Spain

2、, and Portugual. Machines and Materials are updated annually. Raw material suppliers are contacted every year, and the new cost is entered into the system. Machine manufactures are contacted on a three year cycle. During the preceding two years, the PPI (Purchased Price Index, supplied by the Bureau

3、 of Labor Statistics) is utilized to update cost on an annual basis. The PPI method of updating has proved to be very accurate, within 1/2% of the new quotes from the manufacturers.,6,ABC Activity Based Costing Cost Elements;,Materials (includes raw matl. and purchased components) Labor Direct Labor

4、 Indirect Labor (Non-Skilled) Fringe Benefits MRO Labor (Skilled) Equipment Overhead (Burden) Depreciation Interest (Opportunity cost) Floorspace Cost (Building and Expenses) MRO - Equipment Maintenance (Non-Labor) MRO - Tooling Maintenance (Non-Labor) Utilities Indirect Materials Insurance Markups

5、(includes SGA, Profit, End-Item scrap, RD General ManufacturingWiring ForgingElectrical / Electronics Rubber Employment Supplier / Estimator Feedback,Activity Based Costing LABOR DIRECT LABOR,12,Activity Based Costing LABOR INDIRECT LABOR,Personnel not directly associated with manufacturing process

6、Such as; Material Handlers, Shipping/Receiving, Quality Control, First Line Supervision Supplier / Estimator Feedback,13,Activity Based Costing LABOR FRINGE BENEFITS,Personnel Benefits Such as; Shift premiums, vacation/holiday pay, insurance, pensions, tuition reimbursements, clothing allowances, et

7、c. Expressed as a percentage of Direct Supplier / Estimator Feedback,14,Activity Based Costing LABOR MAINTENANCE, REPAIR R.S. Means Construction and Maintenance Models Marshall and Shift; Construction Appraisal Ford Land Development European Database, Manufacturing Engineering Study Ford Internal Ma

8、intenance studies Equipment Manufacturers,Equipment and Tooling,Building,16,Activity Based Costing LABOR Labor Summary:,Labor Group,Direct Labor12.56 13.95 15.35 Indirect Labor 6.91 7.67 8.44 Fringe Benefit 9.93 11.03 12.13 MRO Labor .96 .96 .96,General Manufacturing,AA,AB,AC,Total Labor Rate/hour 3

9、0.36 33.61 36.88,(50% of dir. + Ind. Labor),(55% of direct Labor),(MRO Labor remains constant because it is based on Machine (1) process scrap is determined by the estimator and applied in the estimate as an allowance, (2) end-item scrap, is a minimal amount applied to finished good, to compensate f

10、or destructive testing, damage in transit, etc.,19,ABC Activity Based Costing,BURDEN PRESENTATION ( MANUFACTURING OVERHEAD ),20,ABC Activity Based Costing Terminology;,“PPI” - Purchased Price Index, Bureau of Labor Statistics Lifetime Years - Expected life of equipment Opportunity Cost - Also referr

11、ed to as Interest cost MRO (Maintenance, Repair (Initial Capital Value) + (Freight Initial Capital Cost $500,000 - Cost of Machine Freight ,(Initial Investment x 50%) x (Interest amount) Annual Hours Assumption; Initial investment $100,000 Interest amount 6.1% Equipment Utilization 90% ( $100,000 x

12、.5) x .061 = $50,000 x .061 = $3,050 = $.715/hr = $.011 /min 20 x 237 x 90% 4266 4266,25,Activity Based Costing BURDEN INSURANCE,This category represents the insurance for equipment capital only. The insurance for the building is included in the floorspace allocation. Insurance recovery cost is appl

13、ied as a percent of capital. As the equipment value increases, so does the amount of insurance expense. FORMULA; (Insurance Percentage) x (Replacement Value of Equipment) Annual Hours Assumption; Capital $500,000, Freight electricity is in Kilowatts per hour, compressed air is in cubic meters, etc.

14、Utility cost per unit is not based on any particular region or manufacturer, it is published as a national average. This measures suppliers on a level playing field, without penalizing a suppliers competitive advantage. RESOURCES; Consumers Energy News Ford Internal Manufacturing facilities,27,Activ

15、ity Based Costing BURDEN INDIRECT MATERIALS,This category compensates the supplier for the Indirect materials, consumed by the equipment during the manufacture of products. These include; hydraulic oil, cutting oils, acetylene gas, etc. This does not include the amount stored in a tank or reservoir,

16、 but the amount exhausted during the production hour. Indirect material costs are applied to the burden rate, as consumed, in the appropriate units of measure, eg. kilograms, liters, cubic meters, etc RESOURCES; Manufacturers of materials Ford Internal Manufacturing facilities,28,Activity Based Cost

17、ing BURDEN MAINTENANCE, REPAIR Equipment Manufacturers Internal Ford Manufacturing Facilities Historical Maintenance Schedules European Industrial Handbook,Equipment and Tooling,30,Activity Based Costing BURDEN MAINTENANCE, REPAIR Add two meters to each dimension of the equipment footprint, allowing

18、 for safety zones, isles, access between machines, plus an additional 50% increment to account for stock storage, cribs, shipping and receiving, supervisory space, plant front office areas, and other ancillary space.,Building,34,Activity Based Costing BURDEN,Depreciation - Straight line method Lifet

19、ime of Equipment 30 years building Interest - (Opportunity Cost) Based on Long-term investment, low risk bonds applied to capital, supporting a portion of the Suppliers (ROI) Return-on-Investment Insurance percentage applied to replacement value of equipment Utilities Operating cost; electricity, co

20、mpressed air, water, etc. Indirect Materials Operating cost for consumption of; Oils (cutting, hydr, etc.), Gas (nitrogen, hydrogen, etc) MRO Burden Capital ,35,Activity Based Costing BURDEN,Depreciation: Replacement Value / Lifetime hours Interest: (Capital + Installation) / 2) x Interest rate) / annual