福特的ABC成本培训资料(1)

2019年9月17日星期二1ABCActivityBasedCosting/GRIMMTRAININGPRESENTATION2ActivityBasedCosting/GRIMMABCDefinition/Disclosure/Background………………Pg.4&5ElementsofaCostEstimate&Diagram……………………Pg.6&7DirectLabor…………………………………………………….Pg.9-11IndirectLabor…………………………………………………..Pg.12FringeBenefits…………………………………………….…..Pg.13MROLabor…………………………………………………….Pg.14&15LaborSummary………………………………………………..Pg.16LABORFrequentlyaskedQuestions&Answers……..…...Pg.17-18TABLEOFCONTENTS:PRESENTATIONPREPAREDBY:DianeM.Blair(dblair12)ext.33-78525)BurdenAnalysis,CostOptimizationDept.LaborPresentation3ActivityBasedCosting/GRIMMDepreciation……………………………………………………Pg.21&22Interest………………………………………………………….Pg.23&24Insurance……………………………………………………...Pg.25Utilities………………………………………………………….Pg.26IndirectMaterials……………………………………………..Pg.27MRO(Burden)………………………………………………….Pg.28-33BurdenSummary……………………………………………...Pg.34&35FrequentlyaskedBurdenQuestions&Answers………….Pg.36TABLEOFCONTENTS:BurdenPresentation4ABCActivityBasedCostingWhatisGRIMMandABC?GRIMM-CostOptimization’sDatabaseGlobalRatesandInformationofMachinesandMaterials.Usedtoaccumulate&calculatemanufacturinglabor&overhead(burden)rates.ActivityBasedCostSystemIdentifiestheuniquenessofeachproduct’sprocessingmethodtodetermineoverheadallocation,andappliesthecostbasedonthemajorelements(CostDrivers).Consistentandfairmethodtocompensatesuppliersforproductcost.Machine’soperatingcostwillremainconsistentregardlessofmanufacturer.ConfidentialityGoodjudgmentshouldbemaintainedwhendiscussingequipmentcostbetweencompetitivemanufactures.Manymachinebuildersrequestanon-disclosureagreement.Sensitivematerialshouldonlybesharedwiththesupplierforcomparisoninformation.Nota“one-sided”sharingprocess.5ABCActivityBasedCostingGRIMMEquipmentRepresentation;•Currentlythedatabaserepresentsover400equipmentmanufacturers,andapproximately1600machines,2300rawmaterials,&2900SBOC’s.(StandardBoughtOutComponents)•Newtechnologiesarebeingstudiedandcontinuallyaddedtothedatabase.•Thissystemissharedglobally,compilingdatafrom9countries/regionsUnitedStates,GreatBritain,Germany,France,Italy,Mexico;DomesticandMaquiladora,Spain,andPortugual.•MachinesandMaterialsareupdatedannually.Rawmaterialsuppliersarecontactedeveryyear,andthenewcostisenteredintothesystem.Machinemanufacturesarecontactedonathreeyearcycle.Duringtheprecedingtwoyears,thePPI(PurchasedPriceIndex,suppliedbytheBureauofLaborStatistics)isutilizedtoupdatecostonanannualbasis.ThePPImethodofupdatinghasprovedtobeveryaccurate,within1/2%ofthenewquotesfromthemanufacturers.6ABCActivityBasedCostingCostElements;Materials(includesrawmatl.andpurchasedcomponents)LaborDirectLaborIndirectLabor(Non-Skilled)FringeBenefitsMROLabor(Skilled)EquipmentOverhead(Burden)DepreciationInterest(Opportunitycost)FloorspaceCost(BuildingandExpenses)MRO-EquipmentMaintenance(Non-Labor)MRO-ToolingMaintenance(Non-Labor)UtilitiesIndirectMaterialsInsuranceMarkups(includesSGA,Profit,End-Itemscrap,RD&E,etc)7CostEstimateDiagramMATERIALLABORBURDENMARKUPSDirectIndirectFringeManufacturingOverheadMROLaborEndItemScrapSG&AProfitRawMaterialPurchasedPartsED&TTOTALLABORTOTALMFG.COST0-0.7%VariesVariesVariesTOTALESTIMATEDPC.PRICE8ABCActivityBasedCostingLABORPRESENTATION9ActivityBasedCostingLABORDIRECTLABORWagesofpersonperformingmanufacturingprocess.(Valueaddedoperations)GenerallyexpressedinrateperhourCurrentlythereare11primarycategoriesavailableinCAPE;GeneralManufacturingWiringForgingElectrical/ElectronicsRubber&PlasticsTextilesFabricationAutomotiveStampingAirBagBodyinWhiteTool&DieNon-FerrousFoundryEachPrimarycategoryhas3to4subcategories•Subcategoriesareskilllevelbased10ActivityBasedCostingLABORDIRECTLABORCATEGORIESLaborGroupCodesAGeneralManufacturingCForgingDElectrical/ElectronicsERubber/PlasticsGTextileFabricationHWiringJAirBag(SpecialStudied)KBodyinWhiteMAutomotiveStampingPNon-FerrousFoundryTToolandDieCodeDescriptionCodeDescriptionSkillFactorCodesALowSkillLevelCHighSkillLevelBMediumSkillLevelSSpecialStudiedAAGeneralManufacturing/LowSkillEBRubberFabrication/MediumSkillKCBodyinWhiteFab./HighSkillExamples:11Laborspecificallyidentifiedwithavalue-addedstepinthemanufacturingprocess.Eachyear,duringaneconomicadjustment,informationisgatheredfromthefollowingresources.Ratesaredevelopedbasedontheaveragewageinthecommodity.Thisincludesunionandnon-unionshops,andallregionsinthetargetedcountry.Theyarenotintendedtoreflectanyoneparticularsupplier,butareintendedtocovertherangeoflaborcostpaidbyefficientsuppliers.Resources•U.S.DepartmentofLabor,BureauofLaborStatistics;–Employment&EarningsReport•U.S.BureauofCensusSurveyofManufactures•Historicaldocumentation;Supplier/EstimatorFeedbackActivityBasedCostingLABORDIRECTLABOR12ActivityBasedCostingLABORINDIRECTLABORPersonnelnotdirectlyassociatedwithmanufacturingprocessSuchas;MaterialHandlers,Shipping/Receiving,QualityControl,FirstLineSupervision&ManufacturingEngineering,etc.ExpressedasapercentageofDirectLabor.StudieshaveshownproportionalcostrelationshipsbetweenDirectandIndirectlaborwithincommodities.Indirectlaborsupportisappliedt