【正文】 nual 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 pay, insurance, pensions, tuition reimbursements, clothing allowances, etc. ? Expressed as a percentage of Direct Indirect Labor Fringe benefits are applied to both the Direct Indirect personnel Unlike Indirect Labor, the percentage of fringe is consistent across modities. Currently (2023) recognized at 50%. ? Resources . Department of Labor, Bureau of Labor Statistics Compensation Working Conditions Report Ford Internal Data Historical documentation。 $ $ ? Rubber Plastics $ $ ? Automotive Stamping $ $ ? Body in White $ $ ? Resources Industrial Technologies Institute American Foundrymens Association Historical documentation。 Supplier / Estimator Feedback Activity Based Costing LABOR DIRECT LABOR 11 Activity Based Costing LABOR INDIRECT LABOR ? Personnel not directly associated with manufacturing process Such as。 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。 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。 ABC Activity Based Costing/GRIMM TRAINING PRESENTATION 4/5/2023 1 Activity Based Costing/GRIMM ? ABC Definition / Disclosure / Background ………………Pg. 4 5 ? Elements of a Cost Estimate Diagram ……………………Pg. 6 7 ? Direct Labor …………………………………………………….Pg. 9 11 ? Indirect Labor …………………………………………………..Pg. 12 ? Fringe Benefits …………………………………………….….. Pg. 13 ? MRO Labor ……………………………………………………. Pg. 14 15 ? Labor Summary ……………………………………………….. Pg. 16 ? LABOR Frequently asked Questions Answers ……..…...Pg. 17 18 TABLE OF CONTENTS: PRESENTATION PREPARED BY: Diane M. Blair (dblair12) ext. 3378525) Burden Analysis, Cost Optimization Dept. Labor Presentation 2 Activity Based Costing/GRIMM ? Depreciation ……………………………………………………Pg. 21 22 ? Interest …………………………………………………………. Pg. 23 24 ? Insurance ……………………………………………………...Pg. 25 ? Utilities ………………………………………………………….Pg. 26 ? Indirect Materials ……………………………………………..Pg. 27 ? MRO (Burden)………………………………………………….Pg. 28 33 ? Burden Summary ……………………………………………...Pg. 34 35 ? Frequently asked Burden Questions Answers ………….Pg. 36 TABLE OF CONTENTS: Burden Presentation 3 ABC Activity