【正文】 ing, 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 32 Activity Based Costing BURDEN MAINTENANCE, REPAIR OTHER (MRO) BURDEN ? Floorspace Allocation Formula。 ? 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 33 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。 electricity, pressed air, water, etc. ? Indirect Materials ? Operating cost for consumption of。 Oils (cutting, hydr, etc.), Gas (nitrogen, hydrogen, etc) ? MRO Burden ? Capital Operating supplies, includes building cost, building maintenance, replacement parts, perishable tools, plant heating, lighting, water, waste removal, real estate taxes, etc. SUMMARY。 34 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。 35 Activity Based Costing BURDEN Burden Question Answers ? Can we add machines or materials to the database? ? Yes, at any time during the year. Just contact the special studies, burden analysis section, they will assist you in obtaining the appropriate information required. ? My supplier has a larger maintenance cost (MRO) than we allow in CAPE, should I increase my allowance ? Our system is predicated on “new” equipment. We then calculate the amount of maintenance required, and average that cost equally over the equipments life expectancy. During the firsthalf of the machines life we would expect that our maintenance allowance is overstated, and during the secondhalf it may be understated, however。 the money accumulated from the firsthalf is adequate pensation. 36 ? 靜夜四無鄰，荒居舊業(yè)貧。 , January 21, 2023 ? 雨中黃葉樹，燈下白頭人。 15:47:4415:47:4415:471/21/2023 3:47:44 PM ? 1以我獨沈久，愧君相見頻。 :47:4415:47Jan2321Jan23 ? 1故人江海別，幾度隔山川。 15:47:4415:47:4415:47Saturday, January 21, 2023 ? 1乍見翻疑夢，相悲各問年。 :47:4415:47:44January 21, 2023 ? 1他鄉(xiāng)生白發(fā)，舊國見青山。 2023年 1月 21日星期六 下午 3時 47分 44秒 15:47: ? 1比不了得就不比，得不到的就不要。 。 2023年 1月 下午 3時 47分 :47January 21, 2023 ? 1行動出成果，工作出財富。 2023年 1月 21日星期六 3時 47分 44秒 15:47:4421 January 2023 ? 1做前，能夠環(huán)視四周；做時，你只能或者最好沿著以腳為起點的射線向前。 下午 3時 47分 44秒 下午 3時 47分 15:47: ? 沒有失敗，只有暫時停止成功！。 , January 21, 2023 ? 很多事情努力了未必有結(jié)果，但是不努力卻什么改變也沒有。 15:47:4415:47:4415:471/21/2023 3:47:44 PM ? 1成功就是日復(fù)一日那一點點小小努力的積累。 :47:4415:47Jan2321Jan23 ? 1世間成事，不求其絕對圓滿，留一份不足，可得無限完美。 15:47:4415:47:4415:47Saturday, January 21, 2023 ? 1不知香積寺，數(shù)里入云峰。 :47:4415:47:44January 21, 2023 ? 1意志堅強的人能把世界放在手中像泥塊一樣任意揉捏。 2023年 1月 21日星期六 下午 3時 47分 44秒 15:47: ? 1楚塞三湘接，荊門九派通。 。 2023年 1月 下午 3時 47分 :47January 21, 2023 ? 1少年十五二十時，步行奪得胡馬騎。 2023年 1月 21日星期六 3時 47分 44秒 15:47:4421 January 2023 ? 1空山新雨后，天氣晚來秋。 下午 3時 47分 44秒 下午 3時 47分 15:47: ? 楊柳散和風(fēng)，青山澹吾慮。 , January 21, 2023 ? 閱讀一切好書如同和過去最杰出的人談話。 15:47:4415:47:4415:471/21/2023 3:47:44 PM ? 1越是沒有本領(lǐng)的就越加自命不凡。 :47:4415:47Jan2321Jan23 ? 1越是無能的人，越喜歡挑剔別人的錯兒。 15:47:4415:47:4415:47Saturday, January 21, 2023 ? 1知人者智，自知者明。勝人者有力，自勝者強。 :47:4415:47:44January 21, 2023 ? 1意志堅強的人能把世界放在手中像泥塊一樣任意揉捏。 2023年 1月 21日星期六 下午 3時 47分 44秒 15:47: ? 1最具挑戰(zhàn)性的挑戰(zhàn)莫過于提升自我。 2023年 1月 下午 3時 47分 :47January 21, 2023 ? 1業(yè)余生活要有意義，不要越軌。 2023年 1月 21日星期六 3時 47分 44秒 15:47:4421 January 2023 ? 1一個人即使已登上頂峰，也仍要自強不息。 下午 3時 47分 44秒 下午 3時 47分 15:47: 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