【正文】 e Stamping Air Bag Body in White Tool amp。 T TOTAL LABOR TOTAL MFG. COST % Varies Varies Varies TOTAL ESTIMATED PC. PRICE 8 ABC Activity Based Costing LABOR PRESENTATION 9 Activity Based Costing LABOR DIRECT LABOR ? Wages of person performing manufacturing process. (Value added operations) ? Generally expressed in rate per hour ? Currently there are 11 primary categories available in CAPE。E, etc) 7 Cost Estimate Diagram MATERIAL LABOR BURDEN MARKUPS Direct Indirect Fringe Manufacturing Overhead MRO Labor End Item Scrap SG amp。 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. 6 ABC Activity Based Costing Cost Elements。 ? Currently the database represents over 400 equipment manufacturers, and approximately 1600 machines, 2300 raw materials, amp。 calculate manufacturing labor amp。 35 ? Frequently asked Burden Questions amp。 22 ? Interest …………………………………………………………. Pg. 23 amp。 15 ? Labor Summary ……………………………………………….. Pg. 16 ? LABOR Frequently asked Questions amp。 Diagram ……………………Pg. 6 amp。September 19, 2020 1 ABC Activity Based Costing/GRIMM TRAINING PRESENTATION 2 Activity Based Costing/GRIMM ? ABC Definition / Disclosure / Background ………………Pg. 4 amp。 5 ? Elements of a Cost Estimate amp。 7 ? Direct Labor …………………………………………………….Pg. 9 11 ? Indirect Labor …………………………………………………..Pg. 12 ? Fringe Benefits …………………………………………….….. Pg. 13 ? MRO Labor ……………………………………………………. Pg. 14 amp。 Answers ……..…...Pg. 17 18 TABLE OF CONTENTS: PRESENTATION PREPARED BY: Diane M. Blair (dblair12) ext. 3378525) Burden Analysis, Cost Optimization Dept. Labor Presentation 3 Activity Based Costing/GRIMM ? Depreciation ……………………………………………………Pg. 21 amp。 24 ? Insurance ……………………………………………………...Pg. 25 ? Utilities ………………………………………………………….Pg. 26 ? Indirect Materials ……………………………………………..Pg. 27 ? MRO (Burden)………………………………………………….Pg. 28 33 ? Burden Summary ……………………………………………...Pg. 34 amp。 Answers ………….Pg. 36 TABLE OF CONTENTS: Burden Presentation 4 ABC Activity Based Costing What is GRIMM and ABC? ? GRIMM Cost Optimization’s Database Global Rates and Information of Machines and Materials. Used to accumulate amp。 overhead (burden) rates. ? Activity Based Cost System Identifies the uniqueness of each product’s processing method to determine overhead allocation, and applies the cost based on the major elements (Cost Drivers). Consistent and fair method to pensate suppliers for product cost. Machine’s operating cost will remain consistent regardless of manufacturer. ? Confidentiality Good judgment should be maintained when discussing equipment cost between petitive manufactures. Many machine builders request a nondisclosure agreement. Sensitive material should only be shared with the supplier for parison information. Not a “onesided” sharing process. 5 ABC Activity Based Costing ? GRIMM Equipment Representation。 2900 SBOC’s. (Standard Bought Out Components) ? New technologies are being studied and continually added to the database. ? This system is shared globally, piling data from 9 countries/regions United States, Great Britain, Germany, France, Italy, Mexico。 ? 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) MRO Equipment Maintenance (NonLabor) MRO Tooling Maintenance (NonLabor) Utilities Indirect Materials Insurance ? Markups (includes SGA, Profit, EndItem scrap, RDamp。 A Profit Raw Material Purchased Parts ED amp。 General Manufacturing Wiring Fing Electrical / Electronics Rubber amp。 Die NonF