【正文】 2023年 1月 20日星期五 下午 9時(shí) 18分 18秒 21:18: ? 1最具挑戓性的挑戓莫過(guò)亍提升自我。 2023年 1月 20日星期五 9時(shí) 18分 18秒 21:18:1820 January 2023 ? 1空山新雨后，天氣晚來(lái)秋。 , January 20, 2023 ? 很多事情努力了未必有結(jié)果，但是丌努力卻什么改變也沒(méi)有。 :18:1821:18Jan2320Jan23 ? 1故人江海別，幾度隔山川。 – Add two meters to each dimension of the equipment footprint, allowing for safety zones, isles, access between machines, plus an additional 50% increment to account for stock storage, cribs, shipping and receiving, supervisory space, plant front office areas, and other ancillary space. Building 34 Activity Based Costing BURDEN ? Depreciation Straight line method – Lifetime of Equipment – 30 years building ? Interest (Opportunity Cost) – Based on Longterm investment, low risk bonds – applied to capital, supporting a portion of the Suppliers (ROI) ReturnonInvestment ? Insurance – percentage applied to replacement value of equipment ? Utilities – Operating cost。 Capital $500,000, Freight Installation $50,000, Residual Value $25,000 Replacement value = $500,000 + $50,000 $25,000 = $525,000 Insurance factor .5% .5% x $525,000 = $2,625 = $.644/hr. = $.011/min. 4076 hr/yr 4076 26 Activity Based Costing BURDEN UTILITIES ? This category pensates the supplier for the utility consumption of the equipment during the manufacture of products. As with insurance, the building utilities are included in the building cost models. ? Utility costs are applied to the burden rate in the appropriate units of measure, example。 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 Floorspace, not Direct Labor wage) 17 Activity Based Costing LABOR Labor Question Answers ? When I’m negotiating with a supplier, should I change my direct labor rate/hour to match the supplier? – No. The direct labor rate is based on the national average, which we believe is the petitive wage all suppliers should be measured against. ? Do these rates reflect union shops? – Union shops are included in the study, as well as nonunion shops. Regardless if the supplier is union or not, it is their responsibility to remain petitive. We treat all suppliers equally, not allowing anyone an advantage over another. ? How often are rates updated? – We update all the rates annually. Each year the rates are based on January 1st economics. ? Are rates/hour based on the region of the country? – No, we do not segment the rates by region, only by modity and skill level. 18 Activity Based Costing LABOR Labor Question Answers ? If Indirect labor is 55% of Direct Labor, does that mean there are .55 heads indirect for every direct head? – No. It means for every dollar spent on direct wages, there are $.55 dollars spent for indirect support. ? Isn’t MRO Labor still indirect labor? – YES, we have separated it from the unskilled and first line supervisor, because it is not proportional to direct labor. When you pare Ford’s indirect percentage to a suppliers, you should bine both the “indirect category” along with the the MRO Labor category. ? Where is Scrap pensated? – There are two types of scrap。 ? Employment Earnings Report – . Bureau of Census Survey of Manufactures – Historical documentation。 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. 6 ABC Activity Based Costing Cost Elements。 Shift premiums, vacation/holiday pay, insurance, pensions, tuition reimbursements, clothing allowances, etc. ? Expressed as a percentage of Direct Indirect Labor Fringe benefits are applied to both the Direct Indirect personnel Unlike Indirect Labor, the percentage of fringe is consistent across mod