福特公司成本计算与分析-全英文(ppt36)-成本管理(编辑修改稿)

福特公司成本计算与分析-全英文(ppt36)-成本管理(编辑修改稿)内容摘要：

(55% of direct Labor) (MRO Labor remains constant because it is based on Machine amp。 Floorspace, not Direct Labor wage) 17 Activity Based Costing LABOR Labor Question amp。 Answers  When I’m 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 petitive wage all suppliers should be measured against.  Do these rates reflect union shops? • Union shops are included in the study, as well as nonunion shops. Regardless if the supplier is union or not, it is their responsibility to remain petitive. We treat all suppliers equally, not allowing anyone an advantage over another.  How often are rates updated? • We update all the rates annually. Each 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 modity and skill level. 18 Activity Based Costing LABOR Labor Question amp。 Answers  If Indirect labor is 55% of Direct Labor, does 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.  Isn’t MRO Labor still indirect labor? • YES, we have separated it from the unskilled and first line supervisor, because it is not proportional to direct labor. When you pare Ford’s indirect percentage to a suppliers, you should bine both the “indirect category” along with the the MRO Labor category.  Where is Scrap pensated? • There are two types of scrap。 (1) process scrap is determined by the estimator and applied in the estimate as an allowance, (2) enditem scrap, is a minimal amount applied to finished good, to pensate for destructive testing, damage in transit, etc. 19 ABC Activity Based Costing BURDEN PRESENTATION ( MANUFACTURING OVERHEAD ) 20 ABC Activity Based Costing Terminology。  “PPI” Purchased Price Index, Bureau of Labor Statistics  Lifetime Years Expected life of equipment  Opportunity Cost Also referred to as Interest cost  MRO (Maintenance, Repair amp。 Other)  SGamp。 A (Sales, General amp。 Administration)  RDamp。 E (Research, Development amp。 Engineering)  Work Pattern 20 hrs/day, 237 days/year  Technical Availability Expected Uptime of equipment  Manning Type three levels • 1. Direct labor head associated with equipment • 2. No direct labor head, but requires indirect support (robots, automation) • 3. No direct labor or indirect labor required (conveyors) 21 Activity Based Costing BURDEN DEPRECIATION  The means of pensating 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 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 panies use accelerated depreciation for tax purposes. Tax accounting depreciation rules are not necessarily an equitable way 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. 22 Activity Based Costing BURDEN STRAIGHT LINE DEPRECIATION METHOD  Formula。 (Initial Capital Value) + (Freight amp。 Installation) (Residual Value) (Lifetime hours) 20 hrs/day x 237 days/yr x 86% utilization x 10 yrs  Assumptions。 Initial Capital Cost $500,000 Cost of Machine Freight amp。 Installation $ 50,000 10% default if not available Residual Value $ 25,000 5% default salvage value if not available Lifetime hours 40,760 hrs $500,000 + $50,000 $25,000 = $525,000 = $$.2147/min 40,760 40,760 23 Activity Based Costing BURDEN INTEREST  Interest is intended to pensate 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 investment.  The interest rate is appl。