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福特的ABC成本分析资料-36PP
Activity Based Costing/GRIMM
ABC Definition / Disclosure / Background ………………Pg. 4 & 5
Elements of a Cost Estimate & Diagram ……………………Pg. 6 & 7
Direct Labor …………………………………………………….Pg. 9 - 11
Indirect Labor …………………………………………………..Pg. 12
Fringe Benefits …………………………………………….….. Pg. 13
MRO Labor ……………………………………………………. Pg. 14 & 15
Labor Summary ……………………………………………….. Pg. 16
LABOR Frequently asked Questions & Answers ……..…...Pg. 17 - 18
TABLE OF CONTENTS:
PRESENTATION PREPARED BY: Diane M. Blair (dblair12) ext. 33-78525)
Burden Analysis, Cost Optimization Dept.
Labor Presentation
2
Activity Based Costing/GRIMM
Depreciation ……………………………………………………Pg. 21 & 22
Interest …………………………………………………………. Pg. 23 & 24
Insurance ……………………………………………………...Pg. 25
Utilities ………………………………………………………….Pg. 26
Indirect Materials ……………………………………………..Pg. 27
MRO (Burden)………………………………………………….Pg. 28 - 33
Burden Summary ……………………………………………...Pg. 34 & 35
Frequently asked Burden Questions & Answers ………….Pg. 36
TABLE OF CONTENTS:
Burden Presentation
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ABC Activity Based Costing What is GRIMM and ABC?
GRIMM - Cost Optimization’s Database
Global Rates and Information of Machines and Materials. Used to accumulate & calculate manufacturing labor & overhead (burden) rates.
Activity Based Cost System
Identifies the uniqueness of each product’s processing method to determine overhead allocation, and applies the cost based on the major elements (Cost Drivers).
Consistent and fair method to compensate suppliers for product cost. Machine’s operating cost will remain consistent regardless of manufacturer.
Confidentiality
Good judgment should be maintained when discussing equipment cost between competitive manufactures. Many machine builders request a non-disclosure agreement.
Sensitive material should only be shared with the supplier for comparison information. Not a “one-sided” sharing process.
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ABC Activity Based Costing
GRIMM Equipment Representation;
Currently the database represents over 400 equipment manufacturers, and approximately 1600 machines, 2300 raw materials, & 2900 SBOC’s. (Standard Bought Out Components)
New technologies are being studied and continually added to the database.
This system is shared globally, compiling data from 9 countries/regions
United States, Great Britain, Germany, France, Italy, Mexico; Domestic and Maquiladora, Spain, 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 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.
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ABC Activity Based Costing Cost Elements;
Materials (includes raw matl. and purchased components)
Labor
Direct Labor
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 (includes SGA, Profit, End-Item scrap, RD&E, etc)
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Cost Estimate Diagram
MATERIAL
LABOR
BURDEN
MARKUPS
Direct
Indirect
Fringe
Manufacturing
Overhead
MRO Labor
End Item Scrap
SG & A
Profit
Raw Material
Purchased Parts
ED & T
TOTAL
LABOR
TOTAL
MFG.
COST
0-%
Varies
Varies
Varies
TOTAL
ESTIMATED
PC. PRICE
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ABC Activity Based Costing
LABOR PRESENTATION
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Activity Based Costing LABOR DIRECT LABOR
Wages of person performing manufacturing process. (Value added operations)
Generally expressed in rate per hour
Currently there are 11 primary categories available in CAPE;
General Manufacturing Wiring
Forging Electrical / Electronics
Rubber & Plastics Textiles Fabrication
Automotive Stamping Air Bag
Body in White Tool & Die
Non-Ferrous Foundry
Each Primary category has 3 to 4 sub categories
Sub categories are skill level based
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Activity Based Costing
LABOR
DIRECT LABOR CATEGORIES
Labor Group Codes
A General Manufacturing
C Forging
D Electrical / Electronics
E Rubber / Plastics
G Textile Fabrication
H Wiring
J Air Bag (Special Studied)
K Body in White
M Automotive Stamping
P Non-Ferrous Foundry
T Tool and Die
Code Description
Code Description
Skill Factor Codes
A Low Skill Level C High Skill Level
B Medium Skill Level S Special Studied
AA General Manufacturing / Low Skill
EB Rubber Fabrication / Medium Skill
KC Body in White Fab. / High Skill
Examples:
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