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1、Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,27 十一月 2024,1,ABC,Activity Based Costing/GRIMM,TRAINING PRESENTATION,2,Activity Based Costin
2、g/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.
3、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&Answ
4、ers.Pg.36,TABLE OF CONTENTS:,Burden Presentation,4,ABC,Activity Based Costing,What is GRIMM and ABC?,GRIMM-Cost Optimizations Database,Global Rates and Information of Machines and Materials.Used to accumulate&calculate manufacturing labor&overhead(burden)rates.,Activity Based Cost System,Identifies
5、the uniqueness of each products 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.Machines operating cost will remain consistent regardless of manufacturer.,Confidenti
6、ality,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 Ba
7、sed Costing,GRIMM Equipment Representation;,Currently the database represents over 400 equipment manufacturers,and approximately 1600 machines,2300 raw materials,&2900 SBOCs.(Standard Bought Out Components),New technologies are being studied and continually added to the database.,This system is shar
8、ed 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 ma
9、nufactures 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 manufac
10、turers.,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-E
11、quipment 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,Ra
12、w 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
13、in rate per hour,Currently there are 11 primary categories available in CAPE;,General ManufacturingWiring,ForgingElectrical/Electronics,Rubber&Plastics Textiles Fabrication,Automotive StampingAir Bag,Body in WhiteTool&Die,Non-Ferrous Foundry,Each Primary category has 3 to 4 sub categories,Sub catego
14、ries are skill level based,10,Activity Based Costing,LABOR,DIRECT LABOR CATEGORIES,Labor Group Codes,AGeneral Manufacturing,CForging,DElectrical/Electronics,ERubber/Plastics,GTextile Fabrication,HWiring,JAir Bag(Special Studied),KBody in White,MAutomotive Stamping,PNon-Ferrous Foundry,TTool and Die,
15、Code,Description,Code,Description,Skill Factor Codes,A Low Skill Level C High Skill Level,B Medium Skill LevelS 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
16、 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.Bure
(XXXX0202)某汽车的ABC成本分析资料36PP
