福特公司成本計(jì)算與分析-全英文(ppt36)-成本管理-免費(fèi)閱讀
【正文】 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。 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 amp。 ? Manufacturers of materials ? Ford Internal Manufacturing facilities 28 Activity Based Costing BURDEN MAINTENANCE, REPAIR amp。 (Initial Investment x 50%) x (Interest amount) Annual Hours Assumption。A (Sales, General amp。 ? . Means Construction and Maintenance Models ? Marshall and Shift。 Indirect Labor Fringe benefits are applied to both the Direct amp。 Earnings Report ? . Bureau of Census Survey of Manufactures ? Historical documentation。 ? Materials (includes raw matl. and purchased ponents) ? Labor Direct Labor Indirect Labor (NonSkilled) Fringe Benefits MRO Labor (Skilled) ? Equipment Overhead (Burden) Depreciation Interest (Opportunity cost) Floorspace Cost (Building and Expenses) MRO Equipment Maintenance (NonLabor) MRO Tooling Maintenance (NonLabor) Utilities Indirect Materials Insurance ? Markups (includes SGA, Profit, EndItem scrap, RDamp。 24 ? Insurance ……………………………………………………...Pg. 25 ? Utilities ………………………………………………………….Pg. 26 ? Indirect Materials ……………………………………………..Pg. 27 ? MRO (Burden)………………………………………………….Pg. 28 33 ? Burden Summary ……………………………………………...Pg. 34 amp。September 19, 2020 1 ABC Activity Based Costing/GRIMM TRAINING PRESENTATION 2 Activity Based Costing/GRIMM ? ABC Definition / Disclosure / Background ………………Pg. 4 amp。 35 ? Frequently asked Burden Questions amp。E, etc) 7 Cost Estimate Diagram MATERIAL LABOR BURDEN MARKUPS Direct Indirect Fringe Manufacturing Overhead MRO Labor End Item Scrap SG amp。 Supplier / Estimator Feedback Activity Based Costing LABOR DIRECT LABOR 12 Activity Based Costing LABOR INDIRECT LABOR ? Personnel not directly associated with manufacturing process Such as。 Indirect personnel Unlike Indirect Labor, the percentage of fringe is consistent across modities. Currently (2020) recognized at 50%. ? Resources . Department of Labor, Bureau of Labor Statistics Compensation amp。 Construction Appraisal ? Ford Land Development ? European Database, Manufacturing Engineering Study ? Ford Internal Maintenance studies ? Equipment Manufacturers Equipment and Tooling Building 16 Activity Based Costing LABOR Labor Summary: Labor Group Direct Labor Indirect Labor Fringe Benefit MRO Labor .96 .96 .96 General Manufacturing AA AB AC Total Labor Rate/hour (50% of dir. + Ind. Labor) (55% of direct Labor) (MRO Labor remains constant because it is based on Machine amp。 Administration) ? RDamp。 Initial investment $100,000 Interest amount % Equipment Utilization 90% ( $100,000 x .5) x .061 = $50,000 x .061 = $3,050 = $.715/hr = $.011 /min 20 x 237 x 90% 4266 4266 25 Activity Based Costing BURDEN INSURANCE ? This category represents the insurance for equipment capital only. The insurance for the building is included in the floorspace allocation. ? Insurance recovery cost is applied as a percent of capital. As the equipment value increases, so does the amount of insurance expense. ? FORMULA。 OTHER
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