某汽车公司成本计算英文.ppt

1,ABC Activity Based Costing/GRIMM,TRAINING PRESENTATION,2,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. 33-78525) Burden Analysis, Cost Optimization Dept.,Labor Presentation,3,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,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 & calculate manufacturing labor & 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 compensate 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 competitive manufactures. Many machine builders request a non-disclosure agreement. Sensitive material should only be shared with the supplier for comparison information. Not a “one-sided” sharing process.,5,ABC Activity Based Costing,GRIMM Equipment Representation; Currently the database represents over 400 equipment manufacturers, and approximately 1600 machines, 2300 raw materials, 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;,Materials (includes raw matl. and purchased components) Labor Direct Labor Indirect Labor (Non-Skilled) Fringe Benefits MRO Labor (Skilled) Equipment Overhead (Burden) Depreciation Interest (Opportunity cost) Floorspace Cost (Building and Expenses) MRO - Equipment Maintenance (Non-Labor) MRO - Tooling Maintenance (Non-Labor) Utilities Indirect Materials Insurance Markups (includes SGA, Profit, End-Item scrap, RD&E, etc),7,Cost Estimate Diagram,,,MATERIAL,,LABOR,BURDEN,,MARKUPS,,,,Direct,Indirect,Fringe,,,,Manufacturing Overhead,MRO Labor,,,End Item Scrap,SG & A,Profit,,,,Raw Material,Purchased Parts,,ED & T,,,,,,,,,,,,,,,,TOTAL LABOR,,,,,,TOTAL MFG. COST,,0-0.7%,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; General Manufacturing Wiring Forging Electrical / Electronics Rubber & Plastics Textiles Fabrication Automotive Stamping Air Bag Body in White Tool & Die Non-Ferrous Foundry Each Primary category has 3 to 4 sub categories Sub categories are skill level based,10,Activity Based Costing,LABOR,DIRECT LABOR CATEGORIES,Labor Group Codes,A General Manufacturing C Forging D Electrical / Electronics E Rubber / Plastics G Textile Fabrication H Wiring,J Air Bag (Special Studied) K Body in White M Automotive Stamping P Non-Ferrous 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:,,,,,,,,,,,11,Labor specifically identified with a value-added 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 commodity. This includes union and non-union 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. Resourc。