【正文】 light manufacturing, foundry, and heavy stamping. These models vary based on the required infrastructure。 Supplier / Estimator Feedback 13 Activity Based Costing LABOR MAINTENANCE, REPAIR OTHER (MRO) LABOR ? Personnel supporting Equipment, Tooling Building ? Skill Trades Labor, including machine repair, electricians, millwrights, pipefitters, tool die repair, etc. ? Cost is based on building maintenance per square meter. ? The system applies a fully accounted skilled trades rate to the amount of floorspace required, including outside maintenance, office space, warehousing, restroom, etc. ? Cost is based on the investment value. ? The system applies a percentage factor to the investment , so that as the capital requirement increases, so does the amount of maintenance funding. Equipment and Tooling Building14 Activity Based Costing LABOR MAINTENANCE, REPAIR OTHER (MRO) LABOR ? Resources。 General Manufacturing Wiring Fing Electrical / Electronics Rubber Plastics Textiles Fabrication Automotive Stamping Air Bag Body in White Tool Die NonFerrous Foundry ? Each Primary category has 3 to 4 sub categories ? Sub categories are skill level based 9 Activity Based Costing LABOR DIRECT LABOR CATEGORIES Labor Group Codes A General Manufacturing C Fing D Electrical / Electronics E Rubber / Plastics G Textile Fabrication H Wiring J Air Bag (Special Studied) K Body in White M Automotive Stamping P NonFerrous Foundry T Tool and Die Code Description Code Description Skill Factor Codes A Low Skill Level C High Skill Level B Medium Skill Level S Special Studied AA General Manufacturing / Low Skill EB Rubber Fabrication / Medium Skill KC Body in White Fab. / High Skill Examples: 10 ? Labor specifically identified with a valueadded 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 modity. This includes union and nonunion 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. ? Resources ? . Department of Labor, Bureau of Labor Statistics。 (Insurance Percentage) x (Replacement Value of Equipment) Annual Hours Assumption。 the money accumulated from the firsthalf is adequate pensation. 36 演講完畢，謝謝觀看！ 。 (Initial Investment x 50%) x (Interest amount) Annual Hours Assumption。 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. 5 ABC Activity Based Costing Cost Elements。 Construction Appraisal ? Ford Land Development ? European Database, Manufacturing Engineering Study ? Ford Internal Maintenance studies ? Equipment Manufacturers Equipment and Tooling Building 15 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) 16 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