【正文】 2023年 1月 20日星期五 9時 18分 18秒 21:18:1820 January 2023 ? 1一個人即使已登上頂峰，也仍要自強丌息。勝人者有力，自勝者強。 , January 20, 2023 ? 閱讀一切好書如同和過去最杰出的人談話。 。 :18:1821:18Jan2320Jan23 ? 1世間成事，丌求其絕對圓滿，留一份丌足，可得無限完美。 2023年 1月 20日星期五 9時 18分 18秒 21:18:1820 January 2023 ? 1做前，能夠環(huán)視四周；做時，你只能戒者最好沿著以腳為起點的射線向前。 :18:1821:18:18January 20, 2023 ? 1他鄉(xiāng)生白發(fā)，舊國見青山。 , January 20, 2023 ? 雨中黃葉樹，燈下白頭人。 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。 light manufacturing, foundry, and heavy stamping. These models vary based on the required infrastructure。 ? Consumers Energy News ? Ford Internal Manufacturing facilities 27 Activity Based Costing BURDEN INDIRECT MATERIALS ? This category pensates the supplier for the Indirect materials, consumed by the equipment during the manufacture of products. These include。 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。 ? “ PPI” Purchased Price Index, Bureau of Labor Statistics ? Lifetime Years Expected life of equipment ? Opportunity Cost Also referred to as Interest cost ? MRO (Maintenance, Repair Other) ? SGA (Sales, General Administration) ? RDE (Research, Development Engineering) ? Work Pattern 20 hrs/day, 237 days/year ? Technical Availability Expected Uptime of equipment ? Manning Type three levels – 1. Direct labor head associated with equipment – 2. No direct labor head, but requires indirect support (robots, automation) – 3. No direct labor or indirect labor required (conveyors) 21 Activity Based Costing BURDEN DEPRECIATION ? The means of pensating supplier for capital equipment used in the production of Ford parts. ? Ford does not assume total capacity, we pay for what we use. It is the suppliers responsibility to sell their available equipment time. (These costs are paid in SGA allowance). ? Ford utilizes the straight line method of depreciation over the entire useful life of the machine. This way the equipment is devalued by a constant amount. Many panies use accelerated depreciation for tax purposes. Tax accounting depreciation rules are not necessarily an equitable way to determine a fair price for a given product. ? Ford should never pay the entire cost of any capital equipment over the life of a program, unless the expected useful life of that capital is equal to or less than the life of the program. 22 Activity Based Costing BURDEN STRAIGHT LINE DEPRECIATION METHOD ? Formula。 Supplier / Estimator Feedback 14 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 Building 15 Activity Based Costing LABOR MAINTENANCE, REPAIR OTHER (MRO) LABOR ? Resources。 Material Handlers, Shipping/Receiving, Quality Control, First Line Supervision Manufacturing Engineering, etc. ? Expressed as a percentage of Direct Labor. Studies have shown proportional cost relationships between Direct and Indirect labor within modities. Indirect labor support is applied to individual modity categories. ? Examples: Direct Labor Cost Indirect Labor Cost – General Manufacturing。 ? 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)