【正文】 25,000 = $525,000 Insurance factor .5% .5% x $525,000 = $2,625 = $.644/hr. = $.011/min. 4076 hr/yr 4076 25 Activity Based Costing BURDEN UTILITIES ? This category pensates the supplier for the utility consumption of the equipment during the manufacture of products. As with insurance, the building utilities are included in the building cost models. ? Utility costs are applied to the burden rate in the appropriate units of measure, example。 ? Consumers Energy News ? Ford Internal Manufacturing facilities 26 Activity Based Costing BURDEN INDIRECT MATERIALS ? This category pensates the supplier for the Indirect materials, consumed by the equipment during the manufacture of products. These include。 ? Manufacturers of materials ? Ford Internal Manufacturing facilities 27 Activity Based Costing BURDEN MAINTENANCE, REPAIR OTHER (MRO) BURDEN ? MRO Burden for Equipment 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. 28 Activity Based Costing BURDEN MAINTENANCE, REPAIR 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。 light manufacturing, foundry, and heavy stamping. These models vary based on the required infrastructure。 ? 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 33 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 Operating supplies, includes building cost, building maintenance, replacement parts, perishable tools, plant heating, lighting, water, waste removal, real estate taxes, etc. SUMMARY。 35 Activity Based Costing BURDEN Burden Question 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。 , January 21, 2023 ? 雨中黃葉樹，燈下白頭人。 :47:4415:47Jan2321Jan23 ? 1故人江海別，幾度隔山川。 :47:4415:47:44January 21, 2023 ? 1他鄉(xiāng)生白發(fā)，舊國見青山。 。 2023年 1月 21日星期六 3時(shí) 47分 44秒 15:47:4421 January 2023 ? 1做前，能夠環(huán)視四周；做時(shí)，你只能或者最好沿著以腳為起點(diǎn)的射線向前。 , January 21, 2023 ? 很多事情努力了未必有結(jié)果，但是不努力卻什么改變也沒有。 :47:4415:47Jan2321Jan23 ? 1世間成事，不求其絕對(duì)圓滿，留一份不足，可得無限完美。 :47:4415:47:44January 21, 2023 ? 1意志堅(jiān)強(qiáng)的人能把世界放在手中像泥塊一樣任意揉捏。 。 2023年 1月 21日星期六 3時(shí) 47分 44秒 15:47:4421 January 2023 ? 1空山新雨后，天氣晚來秋。 , January 21, 2023 ? 閱讀一切好書如同和過去最杰出的人談話。 :47:4415:47Jan2321Jan23 ? 1越是無能的人，越喜歡挑剔別人的錯(cuò)兒。勝人者有力，自勝者強(qiáng)。 2023年 1月 21日星期六 下午 3時(shí) 47分 44秒 15:47: ? 1最具挑戰(zhàn)性的挑戰(zhàn)莫過于提升自我。 2023年 1月 21日星期六 3時(shí) 47分 44秒 15:47:4421 January 2023 ? 1一個(gè)人即使已登上頂峰，也仍要