【正文】 onsumed by the equipment during the manufacture of products. These include。 ? Manufacturers of materials ? Ford Internal Manufacturing facilities 28 Activity Based Costing BURDEN MAINTENANCE, REPAIR amp。 Tooling ? Cost applied to these segments are separated between the capital cost of the equipment/tooling and operating supplies. Equipment and Tooling ? Capital cost of Equipment and Tooling ? These costs apply to the Plant Engineering and Tool shop equipment necessary to maintain machines and tools. It is the responsibility of the supplier to keep their equipment/tooling in good operating condition to assure Ford quality standards and efficient productivity levels. ? Capital recovery cost is applied as a percent of investment. ? Operating Supplies cost of Equipment and Tooling ? Operating Supplies include spare parts, perishable tooling, safety equipment, gloves, etc. ? Operating Supplies recovery cost is applied as a percent of investment. 29 Activity Based Costing BURDEN MAINTENANCE, REPAIR amp。 Equipment Manufacturers Internal Ford Manufacturing Facilities Historical Maintenance Schedules European Industrial Handbook Equipment and Tooling 30 Activity Based Costing BURDEN MAINTENANCE, REPAIR amp。 Maintenance ? Similar to tooling and equipment MRO, building expenses are divided into Capital and Operating Supplies segments. ? GRIMM distinguishes three different building environments。 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. 31 Activity Based Costing BURDEN MAINTENANCE, REPAIR amp。 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 33 Activity Based Costing BURDEN MAINTENANCE, REPAIR amp。 ? Add two meters to each dimension of the equipment footprint, allowing for safety zones, isles, access between machines, plus an additional 50% increment to account for stock storage, cribs, shipping and receiving, supervisory space, plant front office areas, and other ancillary space. Building 34 Activity Based Costing BURDEN ? Depreciation Straight line method ? Lifetime of Equipment ? 30 years building ? Interest (Opportunity Cost) ? Based on Longterm investment, low risk bonds ? applied to capital, supporting a portion of the Suppliers (ROI) ReturnonInvestment ? Insurance ? percentage applied to replacement value of equipment ? Utilities ? Operating cost。 Oils (cutting, hydr, etc.), Gas (nitrogen, hydrogen, etc) ? MRO Burden ? Capital amp。 35 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。 Answers ? Can we add machines or materials to the database? ? Yes, at any time during the year. Just contact the special studies, burden analysis section, they will assist you in obtaining the appropriate information required. ? My supplier has a larger maintenance cost (MRO) than we allow in CAPE, should I increase my allowance ? Our system is predicated on “new” equipment. We then calculate the amount of maintenance required, and average that cost equally over the equipments life expectancy. During the firsthalf of the machines life we would expect that our maintenance allowance is overstated, and during the secondhalf it may be understated, however