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1、2019年8月20日星期二,1,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 Lab
2、or 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 I
3、nsurance .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 Optimizations Database Global
4、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 products processing method to determine overhead allocation, and applies the cost based on the major elements (C
5、ost Drivers). Consistent and fair method to compensate suppliers for product cost. Machines operating cost will remain consistent regardless of manufacturer. Confidentiality Good judgment should be maintained when discussing equipment cost between competitive manufactures. Many machine builders requ
6、est 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
7、 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 precedin
8、g 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;,Materia
9、ls (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 Main
10、tenance (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 LA
11、BOR,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
12、 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
13、,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 Descript
14、ion,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 m
15、anufacturing 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 supp
