福特公司成本計(jì)算與分析-全英文(ppt36)-成本管理(參考版)
2024-08-22 14:11本頁(yè)面
【正文】 the money accumulated from the firsthalf is adequate pensation. 。 36 Activity Based Costing BURDEN Burden Question amp。 Operating supplies, includes building cost, building maintenance, replacement parts, perishable tools, plant heating, lighting, water, waste removal, real estate taxes, etc. SUMMARY。 electricity, pressed air, water, etc. ? Indirect Materials ? Operating cost for consumption of。 OTHER (MRO) BURDEN ? Floorspace Allocation Formula。 OTHER (MRO) BURDEN ? Capital cost of the Building ? This segment includes the initial building cost, interest, and insurance. ? Building cost is applied as a rate per square meter. The manufacturing environment dictates the appropriate floorspace model, and applies the cost per square meter/ per hour. ? The depreciation period used for building capital is 30 years, in general accordance with IRS guidelines. Similar to equipment depreciation, a straight line depreciation method is employed. Most buildings, however, are not rendered useless after the 30 year period, so a residual value is applied up front, and subtracted from the initial capital value. Building 32 Activity Based Costing BURDEN MAINTENANCE, REPAIR amp。 light manufacturing, foundry, and heavy stamping. These models vary based on the required infrastructure。 OTHER (MRO) BURDEN ? MRO Burden for Building Cost amp。 OTHER (MRO) BURDEN ? Maintenance Schedules The maintenance of the machine or tool is predicated on the assumption that the equipment and tool is new. It’s logical, that at the beginning of production, the required maintenance will be a minor amount, and increase during its expected life. Our rates, however, generate an average amount, constant over the entire life, thus over pensating during the 1sthalf and possibly under pensating on the 2ndhalf. RESOURCES。 OTHER (MRO) BURDEN ? MRO Burden for Equipment amp。 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。 electricity is in Kilowatts per hour, pressed air is in cubic meters, etc. ? Utility cost per unit is not based on any particular region or manufacturer, it is published as a national average. This measures suppliers on a level playing field, without penalizing a supplier’s petitive advantage. RESOURCES。 Capital $500,000, Freight amp。 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。 Installation $ 50,000 10% default if not available Residual Value $ 25,000 5% default salvage value if not available Lifetime hours 40,760 hrs $500,000 + $50,000 $25,000 = $525,000 = $$.2147/min 40,760 40,760 23 Activity Based Costing BURDEN INTEREST ? Interest is intended to pensate suppliers for the opportunity cost incurred in owning assets used to produce parts for Ford and should approximate the return on invested capital for a low risk investment. ? The interest rate is applied to the cost of capital and included in the burden rate. Current 2020 interest calculation is %. It is Cost Optimization’s policy to NEVER allow a higher interest rate than that provided by the Special Studies section, burden analysis 24 Activity Based Costing BURDEN INTEREST CALCULATION FORMULA。 Installation) (Residual Value) (Lifetime hours) 20 hrs/day x 237 days/yr x 86% utilization x 10 yrs ? Assumptions。 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 di
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