目标成本培训资料(1)

CostOptimizationWhoweare:WerepresentNorthAmericaCostOptimizationDepartment.GaryMarvicsin.MBA–PowertrainSupervisorwithManufacturingEngineeringexperience.SharonLi-Calso.MBA–SupervisorwithInteriorTrimexperienceN.A.CostOptimizationCostOptimization(CO)ispartoftheProductDevelopment/ManufacturingFinanceOffice.COConsistsof1LL4Managerandapproximately25LL6Supervisorsand140CostAnalysts.N.A.CostOptsOrganizationSevenCommoditySections:Chassis/Brakes,Electrical/Electronics,Safety/Glass/Sealing,EngineTransmissionStamping/HVAC/InteriorTrimExteriorTrim/InstrumentPanel/ConsolesThesesectionssupportpiececostandtoolingestimaterequestssubmittedbybothNAcarandNAtruckPMTs.ThelasttwosectionsalsoareourNorthAmericanTruckVehiclecenterandNorthAmericanCarVehicleCenter.Thesetwocenters’supervisorsareresponsibleformanagingallN.A.vehicleprogramforCostOpt.CostOptsOrganization(cont.)PrototypeToolingSection:provideestimatesforprototypetoolingandpiececostforallnewprograms.ProcessAnalysisandControl:Thisgroupisresponsibleforupdating,maintaining,andprovidingtrainingonuniqueCostOpt.Systemsandprocesses.HowourestimatesareusedProvideEngineerwithestimatedvalueofalternativedesignsProvideBuyerwithunderstandingofprocessusedtomakepartsProvideFinanceAnalystwithprojectedcostforfutureprograms(targetsetting),wheredesigns,quotesandorothercostinfoarenotavailable.OurEstimatesare:Basedonasetofassumptions–(betterdetailedassumptions=betterestimate)ElectronicallycalculatedbyComputerAidedPartEstimatingsystem(orQwest,QuickWebEstimatingSystem)Detailedinprocess,material,andlaborSupportedbyGRIMMGlobalRateInformationforMachinesandMaterials(database)AMeasureofManufacturingValueComponentsofanEstimateMaterialLaborDirectIndirectMachineRepair,andOtherMachineBurden(Overhead)Depreciation/Installation/InterestFloorspaceUtilitiesMarkUpsSalesandGeneralAdministrationEngineeringPurchasingFrontofficeScrap(enditem)ProfitExampleofanestimateProcesseswe’reheretolearnaboutCastingsElectronicsForgingsSmallAssemblyPowderedMetalWhatweareheretodoLearnwhatcostinformationisavailablefromChineseSuppliersEncouragecommonformatforquoting,usingthisinformationLearnabouttheprocessdifferencesbetweentheChineseapproachtoCasting,Forging,Electronics,andSmallAssemblyprocessesEstablishongoingpipelineofinformationexchangeontheChineseinfrastructureandleveragefornegotiationswithUSsuppliers.Developnewtoolstousewhenaskedtoestimateapartand/orprocessinChina