【正文】 time hours) 20 hrs/day x 237 days/yr x 86% utilization x 10 yrs ? Assumptions。 (Insurance Percentage) x (Replacement Value of Equipment) Annual Hours Assumption。 hydraulic oil, cutting oils, acetylene gas, etc. This does not include the amount stored in a tank or reservoir, but the amount exhausted during the production hour. ? Indirect material costs are applied to the burden rate, as consumed, in the appropriate units of measure, eg. kilograms, liters, cubic meters, etc RESOURCES。 foundation, overhead cranes, underground conveyor systems, etc., as appropriate. Each machine in the database is assigned to its typical floorspace environment, resulting in the appropriate allocation of funds. 31 Activity Based Costing BURDEN MAINTENANCE, REPAIR OTHER (MRO) BURDEN ? Capital cost of the Building – This segment includes the initial building cost, interest, and insurance. – Building cost is applied as a rate per square meter. The manufacturing environment dictates the appropriate floorspace model, and applies the cost per square meter/ per hour. – The depreciation period used for building capital is 30 years, in general accordance with IRS guidelines. Similar to equipment depreciation, a straight line depreciation method is employed. Most buildings, however, are not rendered useless after the 30 year period, so a residual value is applied up front, and subtracted from the initial capital value. Building 32 Activity Based Costing BURDEN MAINTENANCE, REPAIR OTHER (MRO) BURDEN ? Operating supplies cost of the Building – These costs include heating energy, electricity for lighting, cleaning and maintenance materials, water service, real estate taxes, and misc. expenses. – Operating supplies recovery cost is presented in the burden rate as a cost per square meter / per hour. Building 33 Activity Based Costing BURDEN MAINTENANCE, REPAIR OTHER (MRO) BURDEN ? Floorspace Allocation Formula。 35 Activity Based Costing BURDEN ? Depreciation: Replacement Value / Lifetime hours ? Interest: ((Capital + Installation) / 2) x Interest rate) / annual hours ? Insurance: Replacement cost x insurance percentage / annual hours ** percent varies with type of equipment, ex. paint vs assembly equipment ? Utilities: (Cost per unit of measure) x machine usage ? Ind. Matls: (Cost per unit of measure) x machine usage ? MRO Burden: Equipment and Tooling Percentage factor x (Capital + Installation) / annual hours ? MRO Burden: Building (Cost per Sq. Meter x Calculated floorspace allocation) / annual hours ** cost per square meter varies on facility environment, Light Mfg, Foundry, or Heavy Stamping FORMULAS。 21:18:1821:18:1821:181/20/2023 9:18:18 PM ? 1以我獨沈久，愧君相見頻。 2023年 1月 20日星期五 下午 9時 18分 18秒 21:18: ? 1比丌了得就丌比，得丌到的就丌要。 下午 9時 18分 18秒 下午 9時 18分 21:18: ? 沒有失敗，只有暫時停止成功！。 21:18:1821:18:1821:18Friday, January 20, 2023 ? 1丌知香積寺，數(shù)里入于峰。 2023年 1月 下午 9時 18分 :18January 20, 2023 ? 1少年十五二十時，步行奪得胡馬騎。 21:18:1821:18:1821:181/20/2023 9:18:18 PM ? 1越是沒有本領(lǐng)的就越加自命丌凡。 :18:1821:18:18January 20, 2023 ? 1意志堅強(qiáng)的人能把世界放在手中像泥塊一樣任意揉捏。 下午 9時 18分 18秒 下午 9時 18分 21:18: MOMODA POWERPOINT Lorem ipsum dolor sit amet, consectetur adipiscing elit. Fusce id urna blandit, eleifend nulla ac, fringilla purus. Nulla iaculis tempor felis ut cursus. 感謝您的下載觀看 專家告訴 。 2023年 1月 下午 9時 18分 :18January 20, 2023 ? 1業(yè)余生活要有意義，丌要越軌。 21:18:1821:18:1821:18Friday, January 20, 2023 ? 1知人者智，自知者明。 下午 9時 18分 18秒 下午 9時 18分 21:18: ? 楊柳散和風(fēng)，青山澹吾慮。 2023年 1月 20日星期五 下午 9時 18分 18秒 21:18: ? 1楚塞三湘接，荊門九派通。 21:18:1821:18:1821:181/20/2023 9:18:18 PM ? 1成功就是日復(fù)一日那一點點小小努力的積累。 2023年 1月 下午 9時 18分 :18January 20, 2023 ? 1行動出成果，工作出財富。 21:18:1821:18:1821:18Friday, January 20, 2023 ? 1乍見翻疑夢，相悲各問年。 the money accumulated from the firsthalf is adequate pensation. ? 靜夜四無鄰，荒居舊業(yè)貧。 electricity, pressed air, water, etc. ? Indirect Materials – Operating cost for consumption of。 Equipment Manufacturers Internal Ford Manufacturing Facilities Historical Maintenance Schedules European Industrial Handbook Equipment and Tooling 30 Activity Based Costing BURDEN MAINTENANCE, REPAIR OTHER (MRO) BURDEN ? MRO Burden for Building Cost Maintenance – Similar to tooling and equipment MRO, building expenses are divided into Capital and Operating Supplies segments. – GRIMM distinguishes three different building environments。 electricity is in Kilowatts per hour, pressed air is in cubic meters, etc. ? Utility cost per unit is not based on any particular region or manufacturer, it is published as a national average. This measures suppliers on a level playing field, without penalizing a supplier’s petitive advantage