【正文】 ities. Currently (2023) recognized at 50%. ? Resources . Department of Labor, Bureau of Labor Statistics Compensation Working Conditions Report Ford Internal Data Historical documentation。 (Initial Investment x 50%) x (Interest amount) Annual Hours Assumption。 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。 the money accumulated from the firsthalf is adequate pensation. ? 靜夜四無鄰，荒居舊業(yè)貧。 2023年 1月 下午 9時 18分 :18January 20, 2023 ? 1行動出成果，工作出財富。 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。 21:18:1821:18:1821:18Friday, 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: 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 。 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。 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 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。 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。 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。 (Initial Capital Value) + (Freight Installation) (Residual Value) (Lifetime hours) 20 hrs/day x 237 days/yr x 86% utilization x 10 yrs ? Assumptions。 $ $ – Rubber Plastics $ $ – Automotive Stamping $ $ – Body in White $ $ ? Resources Industrial Technologies Institute American Foundrymens Association Historical documentation。2023年 1月 20日星期五 1 ABC Activity Based Costing/GRIMM TRAINING PRESENTATION 2 Activity Based Costing/GRIMM ? ABC Definition / Disclosure / Background ………………Pg. 4 5 ? Elements of a Cost Estimate Diagram ……………………Pg. 6 7 ? 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 TABLE OF CONTENTS: PRESENTATION PREPARED BY: Diane M. Blair (dblair12) ext. 3378525) Burden Analysis, Cost Optimization Dept. Labor Presentation 3 Activity Based Costing/GRIMM ? 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 ? Frequently asked Burden Questions Answers ………….Pg. 36 TABLE OF CONTENTS: Burden Presentation 4 ABC Activity Based Costing What is GRIMM and ABC? ? GRIMM Cost Optimization’s Database Global Rates and Information of Machines and Materials. Used to accumulate calculate manufacturing labor overhead (burden) rates. ? 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 pensate suppliers for product cost. Machine’s operating cost will remain consistent regardless of manufacturer. ? Confidentiality Good judgment should be maintained when discussing equipment cost between petitive manufactures. Many machine builder