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TowardsBusinessAwarenessAgendaMolexIncomeStatementIntroductionContentsofMolexIncomeStatementMolexAccountingTerms&DefinitionsProductCostingCOPAandLGMreportPreparedby:PollyYang2003/02/18Sectionone:MolexIncomeStatementAmount%ofNRNetrevenue1000MaterialcostFreight&DutyExternalmfg.DirectlaborVariableoverheadPeriodmanufacturing60060%101%50.5%50.5%505%10010%TotalcostofsalesGrossprofit77077%23023%VariablesellingSellingandadvertisingGeneralAdministrationNetR&DMisc.Income/ExpenseExchange(Gain)/LossInterest(Income)/Expense50.5%202%202%50.5%10.1%10.1%10.1%TotalSG&A535.3%Profitbeforetax17717.7%Sectiontwo:ContentsofMolexIncomestatementCostofSales–Scrap/YieldLossMaterialCycleCount(Gain)/LossMaterialConsumption(M&P)PurchasePriceVariance(PPV)Slow&ExcessOthersContentsofMolexincomestatementCostofSales-InwardFreightImportdutyforDomsalesFreight&DutyCustomfee(in&out)ContentsofMolexincomestatementCostofSales–ExternalmanufacturingProductionordertoSub-contractorOperatorborrowfromSub-contractorContentsofMolexincomestatementCostofSales–DirectLaborWages(Operators,leaders,Setupmen,Packers)OvertimeShiftPremium/AllowancesBenefit(eg:stockoption,insurance,medical…etc)Costcenter:1701-1xxxContentsofMolexincomestatementCostofSales–VariableOverhead(VOH)IndirectPeopleexp(Inspector,materialhandlerWHassistants,WHcoordinators)Power/WaterExpensesSmallequipment/Machinerepairs&Maint.ExpensesProduction/ShippingSuppliesetc.Costcenter:1701-1xxx,1701-300x,1701-350x,ContentsofMolexincomestatementCostofSales–PeriodManufacturing(PM/FOH)Office/DPSuppliesRental/Communication/Traveling/Entertainment…etc.InsuranceVehicleExpensesRecruitmentMgmt/Suppeopleexp(Technicians,engineers,managers,Supervisors&allotheremployeesnotMentionedinDL/VOHforthefollowingCC)Depn/BldgmaintPeoplecostonlyCostcenter:1701-1xxxAllexpensesCostcenter:1701-3xxxContentsofMolexincomestatement-SellingandGeneralAdministrationexp.VariableSellingCommissionExpensesFreightpaidonpartsShippedtocustomersNoncostcenterexp,butallocatetobusinessunitContentsofMolexincomestatement-SellingandGeneralAdministrationexp.Selling&AdvertisingSupplyrepairPeopleexpenseBldgmaint./DepnInsuranceEntertainment,Travelexpense,sampleVehiclesexpAdvertisingCostcenter:1701-4xxx,1701-5xxxIncludegeneralsales,salesoffice,marketingO/SServicesContentsofMolexincomestatement-SellingandGeneralAdministrationexp.GeneralAdministrationSupplyrepairPeopleexpenseBldgmaint./DepnPower/waterInsuranceEntertainment,Travelexpense,VehiclesexpCostcenter:1701-7xxx,includegeneraloffice,finance,HR,MISO/SServicesContentsofMolexincomestatement-SellingandGeneralAdministrationexp.Research&Development(R&D)SupplyrepairPeopleexpenseBldgmaintenancedepreciationInsuranceEntertainment,Travelexpense,VehiclesexpCostcenter:1701-6xxxO/SServicesContentsofMolexincomestatement-SellingandGeneralAdministrationexp.Others:-MiscIncome&ExpensesExchange(gain)/LossInterest(Income)/ExpenseContentsofMolexincomestatementChartofAccountsmappingtoIncomeStatementProductionPrdnsupportOperationmgtAccountgroupAcct#HCGrouping/descriptionCB,CA,PCBA,HS,FO,MembraneWarehouse,QAOpsmgt,PE,IE,QA,PIC,Pur1000-299930xx,35xx3xxxxSalaries,wages,OtherEmp.benefits540000-599000DirectIndirectMgr/Sup/clekDLVOHPMVOHPMPMPMSupplies,repairs,Maintenance600000-609000610000-615000620000-646000PrdnsuppliesOfficesuppliesRepair/Maint.VOHPMVOHVOHPMVOHPMPMPMRental.comm.,Travel,insuranceBldgmaint.Depreciation650000-821000850000-850200850000-896000Rental,etc.UtilitesDepreciationPMVOHPMPMVOHPMPMPMPMSectionthree:MolexAccountingTerms&DefinitionsOperatingcostCostofGoodsSoldGrossprofit&grossprofit%SGACostPretax&pretax%LGMDLproductivity/peopleproductivityMolexAccountingTerms&DefinitionsExpenseDescriptionAmountOperatingcostCostofGoodsSoldSG&ACostMaterialcost600Freight&duty10Externalmfg.5Directlabor5Var.overhead50Periodmfg.100XXXXXXXXXVar.Selling5Selling&adv20Administration20NetR&D5Misc(Inc)/Exp1ExchangeG/L1InterestI/E1XXXXXXXXXXTotal20077053MolexAccountingTerms&DefinitionsDescriptionFullMfgcostM1costM2costMaterialXXXFrt&dutyXXXExtMfgXXXLaborXXXVOHXXXPMXXDepnXMolexAccountingTerms&Definitions-CasestudySalesrevenue1000Mat’lcostDLExtmfgVOHPMDepn600151020301060%2%1%2%3%1%TotalCOGSGP68531569%32%Currentincomestatement:Now,ifthereisaneworderwithrevenue$500,butatahighmfgcost,say80%mat’lcost,3%D/L,3%VOH.Shouldweacceptthisbusiness?Willitbringbenefittous?(assumenonewinvestmentareneeded).Ifthemat’lcostis90%,3%D/L,3%VOH.Whatwillhappen?Ifthemat’lcostis90%,5%D/L,5%VOH.Howwillyoumakethedecision?MolexAccountingTerms&Definitions-CasestudyCurrentNewTotalSalesrevenue10005001500Mat’lcostDLExtmfgVOHPMDepn60060%152%101%202%303%101%40080%153%153%100067%302%101%352%302%101%TotalCOGSGP68569%31532%43086%7014%111574%38526%1.80%materialcost,3%D/L,3%VOH:Asnonewinvestmentareneeded,sonoincreaseinPM&depn,thoughGP%decrease,butitcanbringmore$70GP.MolexAccountingTerms&Definitions-CasestudyCurrentNewTotalSalesrevenue10005001500Mat’lcostDLExtmfgVOHPMDepn60060%152%101%202%303%101%45090%153%153%105070%302%101%352%302%101%TotalCOGSGP68569%31532%48096%204