铸件成本计算

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ABC
Activity Based Costing

GRIMM Equipment Representation;
• Currently the database represents over 400 equipment manufacturers, and approximately 1600 machines, 2300 raw materials, & 2900 SBOC’s. (Standard Bought Out Components) • New technologies are being studied and continually added to the database. • This system is shared globally, compiling data from 9 countries/regions United States, Great Britain, Germany, France, Italy, Mexico; 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.
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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)
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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.
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Markups (includes SGA, Profit, End-Item scrap, RD&E, etc)
Cost Estimate Diagram
MATERIAL
Raw Material
Purchased Parts
Direct
LABOR
Indirect
Fringe
MRO Labor Manufacturing Overhead End Item Scrap
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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 Forging Rubber & Plastics Automotive Stamping Body in White Non-Ferrous Foundry Wiring Electrical / Electronics Textiles Fabrication Air Bag Tool & Die
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Activity Based Costing LABOR
DIRECT LABOR

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. Resources • U.S. Department of Labor, Bureau of Labor Statistics; – Employment & Earnings Report • U.S. Bureau of Census Survey of Manufactures • Historical documentation; Supplier / Estimator Feedback
Labor Presentation


百度文库
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

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
PRESENTATION PREPARED BY: Diane M. Blair (dblair12) ext. 33-78525) Burden Analysis, Cost Optimization Dept.
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Activity Based Costing/GRIMM
TABLE OF CONTENTS:

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.
TOTAL LABOR TOTAL MFG. COST
BURDEN
0-0.7% Varies Varies Varies
MARKUPS
SG & A Profit ED & T
TOTAL ESTIMATED PC. PRICE
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ABC
Activity Based Costing
LABOR PRESENTATION

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.
Skill Factor Codes
A B Low Skill Level Medium Skill Level C S High Skill Level Special Studied
Labor Group Codes
Examples: AA General Manufacturing / Low Skill EB Rubber Fabrication / Medium Skill KC Body in White Fab. / High Skill
ABC
Activity Based Costing/GRIMM
TRAINING PRESENTATION
May 5, 2016
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Activity Based Costing/GRIMM
TABLE OF CONTENTS:

ABC Definition / Disclosure / Background ………………Pg. 4 & 5 Elements of a Cost Estimate & Diagram ……………………Pg. 6 & 7

Each Primary category has 3 to 4 sub categories
• Sub categories are skill level based
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Activity Based Costing LABOR
DIRECT LABOR CATEGORIES
Code A C D E G H Description General Manufacturing Forging Electrical / Electronics Rubber / Plastics Textile Fabrication Wiring Code J K M P T Description Air Bag (Special Studied) Body in White Automotive Stamping Non-Ferrous Foundry Tool and Die
Burden Presentation



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