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1、福特ABC成本培训资料解析,1,ABC Activity Based Costing/GRIMM,TRAINING PRESENTATION,福特ABC成本培训资料解析,2,Activity Based Costing/GRIMM,ABC Definition / Disclosure / Background Pg. 4 & 5Elements of a Cost Estimate & Diagram Pg. 6 & 7Direct Labor .Pg. 9 - 11Indirect Labor .Pg. 12Fringe Benefits . Pg. 13MRO L
2、abor . Pg. 14 & 15Labor Summary . Pg. 16LABOR 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,福特ABC成本培训资料解析,3,Activity Based Costing/GRIMM,Deprec
3、iation Pg. 21 & 22Interest . Pg. 23 & 24Insurance .Pg. 25Utilities .Pg. 26Indirect Materials .Pg. 27MRO (Burden).Pg. 28 - 33 Burden Summary .Pg. 34 & 35Frequently asked Burden Questions & Answers .Pg. 36,TABLE OF CONTENTS:,Burden Presentation,福特ABC成本培训资料解析,4,ABC Activity Based Costin
4、g What is GRIMM and ABC?,GRIMM - Cost Optimizations DatabaseGlobal Rates and Information of Machines and Materials. Used to accumulate & calculate manufacturing labor & overhead (burden) rates. Activity Based Cost SystemIdentifies the uniqueness of each products processing method to determin
5、e overhead allocation, and applies the cost based on the major elements (Cost Drivers).Consistent and fair method to compensate suppliers for product cost. Machines operating cost will remain consistent regardless of manufacturer. ConfidentialityGood judgment should be maintained when discussing equ
6、ipment 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.,福特ABC成本培训资料解析,5,ABC Activity Based Costing,GRIMM Equipment Representation;C
7、urrently 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 sy
8、stem. 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
9、 quotes from the manufacturers.,福特ABC成本培训资料解析,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)DepreciationInterest (Opportunity cost)Floo
10、rspace Cost (Building and Expenses)MRO - Equipment Maintenance (Non-Labor)MRO - Tooling Maintenance (Non-Labor)UtilitiesIndirect MaterialsInsurance Markups (includes SGA, Profit, End-Item scrap, RD&E, etc),福特ABC成本培训资料解析,7,Cost Estimate Diagram,MATERIAL,LABOR,BURDEN,MARKUPS,Direct,Indirect,Fringe
11、,ManufacturingOverhead,MRO Labor,End Item Scrap,SG & A,Profit,Raw Material,Purchased Parts,ED & T,TOTALLABOR,TOTAL MFG.COST,0-0.7%,Varies,Varies,Varies,TOTALESTIMATED PC. PRICE,福特ABC成本培训资料解析,8,ABC Activity Based Costing,LABOR PRESENTATION,福特ABC成本培训资料解析,9,Activity Based Costing LABOR DIRECT L
12、ABOR,Wages of person performing manufacturing process. (Value added operations)Generally expressed in rate per hourCurrently there are 11 primary categories available in CAPE;General ManufacturingWiringForgingElectrical / ElectronicsRubber & Plastics Textiles FabricationAutomotive StampingAir Ba
13、gBody in WhiteTool & DieNon-Ferrous FoundryEach Primary category has 3 to 4 sub categoriesSub categories are skill level based,福特ABC成本培训资料解析,10,Activity Based Costing,LABOR,DIRECT LABOR CATEGORIES,Labor Group Codes,AGeneral ManufacturingCForgingDElectrical / ElectronicsERubber / PlasticsGTextile
14、 FabricationHWiring,JAir Bag (Special Studied)KBody in WhiteMAutomotive StampingPNon-Ferrous FoundryTTool and Die,Code Description,Code Description,Skill Factor Codes,A Low Skill Level C High Skill LevelB Medium Skill LevelS Special Studied,AA General Manufacturing / Low SkillEB Rubber Fabrication /
15、 Medium SkillKC Body in White Fab. / High Skill,Examples:,福特ABC成本培训资料解析,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
16、 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.ResourcesU.S. Department of Labor, Bureau of Labor Statisti
17、cs; Employment Supplier / Estimator Feedback,Activity Based Costing LABOR DIRECT LABOR,福特ABC成本培训资料解析,12,Activity Based Costing LABOR INDIRECT LABOR,Personnel not directly associated with manufacturing processSuch as; Material Handlers, Shipping/Receiving, Quality Control, First Line Supervision Supp
18、lier / Estimator Feedback,福特ABC成本培训资料解析,13,Activity Based Costing LABOR FRINGE BENEFITS,Personnel BenefitsSuch as; Shift premiums, vacation/holiday pay, insurance, pensions, tuition reimbursements, clothing allowances, etc. Expressed as a percentage of Direct Supplier / Estimator Feedback,福特ABC成本培训资
19、料解析,14,Activity Based Costing LABOR MAINTENANCE, REPAIR & OTHER (MRO) LABOR,Personnel supporting Equipment, Tooling & Building Skill Trades Labor, including machine repair, electricians, millwrights, pipefitters, tool & die repair, etc.Cost is based on building maintenance per square met
20、er.The system applies a fully accounted skilled trades rate to the amount of floorspace required, including outside maintenance, office space, warehousing, restroom, etc.Cost is based on the investment value.The system applies a percentage factor to the investment , so that as the capital requiremen
21、t increases, so does the amount of maintenance funding.,Equipment and Tooling,Building,福特ABC成本培训资料解析,15,Activity Based Costing LABOR MAINTENANCE, REPAIR & OTHER (MRO) LABOR,Resources;R.S. Means Construction and Maintenance ModelsMarshall and Shift; Construction AppraisalFord Land DevelopmentEuro
22、pean Database, Manufacturing Engineering StudyFord Internal Maintenance studiesEquipment Manufacturers,Equipment and Tooling,Building,福特ABC成本培训资料解析,16,Activity Based Costing LABOR Labor Summary:,Labor Group,Direct Labor12.56 13.95 15.35Indirect Labor 6.91 7.67 8.44Fringe Benefit 9.93 11.03 12.13 MRO
23、 Labor .96 .96 .96,General Manufacturing,AA,AB,AC,Total Labor Rate/hour 30.36 33.61 36.88,(50% of dir. + Ind. Labor),(55% of direct Labor),(MRO Labor remains constant becauseit is based on Machine & Floorspace, notDirect Labor wage),福特ABC成本培训资料解析,17,Activity Based Costing LABOR Labor - Question
24、& Answers,When Im negotiating with a supplier, should I change my direct labor rate/hour to match the supplier?No. The direct labor rate is based on the national average, which we believe is the competitive wage all suppliers should be measured against. Do these rates reflect union shops?Union s
25、hops are included in the study, as well as non-union shops. Regardless if the supplier is union or not, it is their responsibility to remain competitive. We treat all suppliers equally, not allowing anyone an advantage over another. How often are rates updated?We update all the rates annually. Each
26、year the rates are based on January 1st economics.Are rates/hour based on the region of the country? No, we do not segment the rates by region, only by commodity and skill level.,福特ABC成本培训资料解析,18,Activity Based Costing LABOR Labor - Question & Answers,If Indirect labor is 55% of Direct Labor, do
27、es that mean there are .55 heads indirect for every direct head?No. It means for every dollar spent on direct wages, there are $.55 dollars spent for indirect support.Isnt MRO Labor still indirect labor?YES, we have separated it from the unskilled and first line supervisor, because it is not proport
28、ional to direct labor. When you compare Fords indirect percentage to a suppliers, you should combine both the “indirect category” along with the the MRO Labor category. Where is Scrap compensated?There are two types of scrap;(1) process scrap is determined by the estimator and applied in the estimat
29、e as an allowance, (2) end-item scrap, is a minimal amount applied to finished good, to compensate for destructive testing, damage in transit, etc.,福特ABC成本培训资料解析,19,ABC Activity Based Costing,BURDEN PRESENTATION ( MANUFACTURING OVERHEAD ),福特ABC成本培训资料解析,20,ABC Activity Based Costing Terminology;,“PPI
30、” - Purchased Price Index, Bureau of Labor StatisticsLifetime Years - Expected life of equipmentOpportunity Cost - Also referred to as Interest costMRO (Maintenance, Repair & Other)SG&A (Sales, General & Administration)RD&E (Research, Development & Engineering)Work Pattern - 20 h
31、rs/day, 237 days/yearTechnical Availability - Expected Uptime of equipmentManning Type - three levels1. Direct labor head associated with equipment2. No direct labor head, but requires indirect support (robots, automation)3. No direct labor or indirect labor required (conveyors),福特ABC成本培训资料解析,21,Act
32、ivity Based Costing BURDEN DEPRECIATION,The means of compensating supplier for capital equipment used in the production of Ford parts. Ford does not assume total capacity, we pay for what we use. It is the suppliers responsibility to sell their available equipment time. (These costs are paid in SGA
33、allowance). Ford utilizes the straight line method of depreciation over the entire useful life of the machine. This way the equipment is devalued by a constant amount. Many companies use accelerated depreciation for tax purposes. Tax accounting depreciation rules are not necessarily an equitable way
34、 to determine a fair price for a given product.Ford should never pay the entire cost of any capital equipment over the life of a program, unless the expected useful life of that capital is equal to or less than the life of the program.,福特ABC成本培训资料解析,22,Activity Based Costing BURDEN STRAIGHT LINE DEP
35、RECIATION METHOD,Formula;(Initial Capital Value) + (Freight Initial Capital Cost $500,000 - Cost of MachineFreight & Installation $ 50,000 - 10% default if not availableResidual Value $ 25,000 - 5% default salvage value if not availableLifetime hours40,760 hrs$500,000 + $50,000 - $25,000 = $525,
36、000 = $12.88/hr. = $.2147/min 40,760 40,760,福特ABC成本培训资料解析,23,Activity Based Costing BURDEN INTEREST,Interest is intended to compensate suppliers for the opportunity cost incurred in owning assets used to produce parts for Ford and should approximate the return on invested capital for a low risk inve
37、stment. The interest rate is applied to the cost of capital and included in the burden rate. Current 2003 interest calculation is 6.1%. It is Cost Optimizations policy to NEVER allow a higher interest rate than that provided by the Special Studies section, burden analysis,福特ABC成本培训资料解析,24,Activity B
38、ased Costing BURDEN INTEREST CALCULATION FORMULA;,(Initial Investment x 50%) x (Interest amount)Annual HoursAssumption;Initial investment $100,000Interest amount 6.1%Equipment Utilization 90%( $100,000 x .5) x .061 = $50,000 x .061 = $3,050 = $.715/hr = $.011 /min 20 x 237 x 90% 4266 4266,福特ABC成本培训资
39、料解析,25,Activity Based Costing BURDEN INSURANCE,This category represents the insurance for equipment capital only. The insurance for the building is included in the floorspace allocation.Insurance recovery cost is applied as a percent of capital. As the equipment value increases, so does the amount o
40、f insurance expense.FORMULA;(Insurance Percentage) x (Replacement Value of Equipment) Annual HoursAssumption;Capital $500,000, Freight & Installation $50,000, Residual Value $25,000Replacement value = $500,000 + $50,000 - $25,000 = $525,000Insurance factor .5%.5% x $525,000 = $2,625 =$.644/hr. =
41、 $.011/min. 4076 hr/yr 4076,福特ABC成本培训资料解析,26,Activity Based Costing BURDEN UTILITIES,This category compensates 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 cost
42、s are applied to the burden rate in the appropriate units of measure, example; electricity is in Kilowatts per hour, compressed air is in cubic meters, etc.Utility cost per unit is not based on any particular region or manufacturer, it is published as a national average. This measures suppliers on a
43、 level playing field, without penalizing a suppliers competitive advantage.RESOURCES; Consumers Energy NewsFord Internal Manufacturing facilities,福特ABC成本培训资料解析,27,Activity Based Costing BURDEN INDIRECT MATERIALS,This category compensates the supplier for the Indirect materials, consumed by the equip
44、ment during the manufacture of products. These include; hydraulic oil, cutting oils, acetylene gas, etc. This does not include the amount stored in a tank or reservoir, but the amount exhausted during the production hour. Indirect material costs are applied to the burden rate, as consumed, in the ap
45、propriate units of measure, eg. kilograms, liters, cubic meters, etcRESOURCES; Manufacturers of materialsFord Internal Manufacturing facilities,福特ABC成本培训资料解析,28,Activity Based Costing BURDEN MAINTENANCE, REPAIR & OTHER (MRO) BURDEN,MRO Burden for Equipment & ToolingCost applied to these segm
46、ents are separated between the capital cost of the equipment/tooling and operating supplies.,Equipment and Tooling,Capital cost of Equipment and ToolingThese costs apply to the Plant Engineering and Tool shop equipment necessary to maintain machines and tools. It is the responsibility of the supplie
47、r 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 ToolingOperating Supplies include spare parts, perishable tooling, sa
48、fety equipment, gloves, etc.Operating Supplies recovery cost is applied as a percent of investment.,福特ABC成本培训资料解析,29,Activity Based Costing BURDEN MAINTENANCE, REPAIR & OTHER (MRO) BURDEN,Maintenance SchedulesThe maintenance of the machine or tool is predicated on the assumption that the equipme
49、nt and tool is new. Its 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 compensating during the 1st-half and possibly under c
50、ompensating on the 2nd-half. RESOURCES;Equipment ManufacturersInternal Ford Manufacturing FacilitiesHistorical Maintenance SchedulesEuropean Industrial Handbook,Equipment and Tooling,福特ABC成本培训资料解析,30,Activity Based Costing BURDEN MAINTENANCE, REPAIR & OTHER (MRO) BURDEN,MRO Burden for Building Cost foundation, overhead cranes, underground conveyor systems, etc., as appropriate. Each machine in the database is assigned to its typ