【正文】 the money accumulated from the firsthalf is adequate pensation. 36 演講完畢，謝謝觀看！ 。 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。 electricity, pressed air, water, etc. ? Indirect Materials ? Operating cost for consumption of。 foundation, overhead cranes, underground conveyor systems, etc., as appropriate. Each machine in the database is assigned to its typical floorspace environment, resulting in the appropriate allocation of funds. 30 Activity Based Costing BURDEN MAINTENANCE, REPAIR 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 31 Activity Based Costing BURDEN MAINTENANCE, REPAIR OTHER (MRO) BURDEN ? Operating supplies cost of the Building ? These costs include heating energy, electricity for lighting, 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。 Equipment Manufacturers Internal Ford Manufacturing Facilities Historical Maintenance Schedules European Industrial Handbook Equipment and Tooling 29 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。 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。 (Insurance Percentage) x (Replacement Value of Equipment) Annual Hours Assumption。 (Initial Investment x 50%) x (Interest amount) Annual Hours Assumption。 (Initial Capital Value) + (Freight Installation) (Residual Value) (Lifetime hours) 20 hrs/day x 237 days/yr x 86% utilization x 10 yrs ? Assumptions。(1) process scrap is determined by the estimator and applied in the estimate as an allowance, (2) enditem scrap, is a minimal amount applied to finished good, to pensate for destructive testing, damage in transit, etc. 18 ABC Activity Based Costing BURDEN PRESENTATION ( MANUFACTURING OVERHEAD ) 19 ABC Activity Based Costing Terminology。 ? . Means Construction and Maintenance Models ? Marshall and Shift。 Shift premiums, vacation/holiday