福特的ABC成本培训资料(英文版)

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0202福特的ABC成本分析资料-36PP

Labor Presentation
• • • • • •
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
•
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
Skill Factor Codes
A B Low Skill Level Medium Skill Level C S High Skill Level Special Studied
Labor Group Codes
Examples: AA General Manufacturing / Low Skill EB Rubber Fabrication / Medium Skill KC Body in White Fab. / High Skill

abc成本分析法(英文版)

Department 1
Department 2
Department 3
Products
Departmental Overhead Rates
Indirect Labor Indirect Materials Other Overhead
8
Stage One: Costs assigned to pools Cost pools Stage Two: Costs applied to products
Output Unit-Level Costs...
– are resources sacrificed on activities
22
performed on each individual unit of product or service e.g.
Energy used by machines Machine depreciation or repairs
Solution: Activity Based Costing
ACTIVITIES CONSUME RESOURCES PRODUCTS CONSUME ACTIVITIES
14
Activities are used to link resource costs
to products
Solution: Activity Based Costing
ABC uses cost drivers that directly link
13
activities performed to products made. cost drivers are selected which measure the average demand placed on each activity by each product. activity cost pools are assigned to products in proportion to the way that they consume each activity.

abc成本分析法(英文版)

4
Companies have tended to use direct labour as the overhead application base.
However direct labour is now a relatively minor part of total manufacturing cost. Many tasks that used to be done by hand are now done by automated equipment.
and then to products.
Departmental Overhead Rates 6
Indirect
Stssigned
to pools
Cost pools
Department 1
Indirect Materials
Department 2
Other Overhead
Department 3
Departmental Overhead Rates 7
Indirect
Stage One:
Labor
Costs assigned
to pools
Cost pools
Department 1
Stage Two: Costs applied to products
Indirect Materials
Departmental Overhead Rates 5
Finishing Department Painting Department
Shipping Department
A two stage process is necessary because costs are allocated to departments

福特的ABC成本培训资料(英文版)-ppt36页

Manufacturing Overhead
TOTAL LABOR
End Item Scrap SG & A Profit ED & T
0-0.7% Varies Varies Varies
TOTAL MFG. COST
TOTAL ESTIMATED PC. PRICE
7
ABC
Activity Based Costing
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).
ABC
Activity Based Costing/GRIMM
TRAINING PRESENTATION
2020年10月2日星期五
1
Activity Based Costing/GRIMM
TABLE OF CONTENTS:
ABC Definition / Disclosure / Background ………………Pg. 4 & 5 Elements of a Cost Estimate & Diagram ……………………Pg. 6 & 7
• 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.

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TOTAL LABOR TOTAL MFG. COST
BURDEN
0-0.7% Varies Varies Varies
MARKUPS
SG & A Profit ED & T
TOTAL ESTIMATED PC. PRICE
7
ABC
Activity Based Costing
LABOR PRESENTATION
Labor Presentation
• Direct Labor …………………………………………………….Pg. 9 11 • Indirect Labor …………………………………………………..Pg. 12 • Fringe Benefits …………………………………………….….. Pg. 13 • MRO Labor ……………………………………………………. Pg. 14 & 15 • Labor Summary ……………………………………………….. Pg. 16 2PRESENTATION PREPARED& BY: Diane M. Blair (dblair12) ext. 33-78525) • LABOR Frequently asked Questions Answers ……..…...Pg. 17 Burden Analysis, Cost Optimization Dept.
5
ABC
Activity Based Costing
• • Materials (includes raw matl. and purchased components) Labor
Direct Labor Indirect Labor (Non-Skilled) Fringe Benefits MRO Labor (Skilled)
•
Each Primary category has 3 to 4 sub categories
– Sub categories are skill level based
9
Activity Based Costing LABOR
DIRECT LABOR CATEGORIES
Code A C D E G H Description General Manufacturing Forging Electrical / Electronics Rubber / Plastics Textile Fabrication Wiring Code J K M P T Description Air Bag (Special Studied) Body in White Automotive Stamping Non-Ferrous Foundry Tool and Die
What is GRIMM and ABC?
• 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.
10
Activity Based Costing LABOR
DIRECT LABOR
• Labor specifically identified with a value-added step in the manufacturing process. Each year, during an economic adjustment, information is gathered from the following resources. Rates are developed based on the average wage in the commodity. This includes union and non-union shops, and all regions in the targeted country. They are not intended to reflect any one particular supplier, but are intended to cover the range of labor cost paid by efficient suppliers.
ABC
Activity Based ting/GRIMM
TRAINING PRESENTATION
2018年4月28日星期
1
六
Activity Based Costing/GRIMM
TABLE OF CONTENTS:
• ABC Definition / Disclosure / Background ………………Pg. 4 & 5 • Elements of a Cost Estimate & Diagram ……………………Pg. 6 & 7
Activity Based Costing/GRIMM
TABLE OF CONTENTS:
Burden Presentation
• 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 3 • Frequently asked Burden Questions & Answers ………….Pg. 36
General Manufacturing Forging Rubber & Plastics Automotive Stamping Body in White Non-Ferrous Foundry Wiring Electrical / Electronics Textiles Fabrication Air Bag Tool & Die
8
Activity Based Costing LABOR
• • • Wages of person performing manufacturing process. (Value added operations) DIRECT LABOR Generally expressed in rate per hour Currently there are 11 primary categories available in CAPE;
Cost Elements;
•
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
Skill Factor Codes
A B Low Skill Level Medium Skill Level C S High Skill Level Special Studied
Labor Group Codes
Examples: AA General Manufacturing / Low Skill EB Rubber Fabrication / Medium Skill KC Body in White Fab. / High Skill
• 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. 4
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.