通用汽车采购成本分析

1122CostCostAnalysisAnalysisApplicationApplicationParticipantGuideParticipantGuideCourse#32072Course#3207233CostAnalysisApplicationsCostAnalysisApplicationsModule1Module1441804Overview1804OverviewHeaderRawMaterial&PurchasedComponentsLabor&BurdenTotalsGENERALMOTORSCORPORATIONSupplierCostEngineeringPieceCostBreakdownWorksheetDate:DrawingLevel:Part#:VolumeQuoted:PartName:ToolingCapacity:SupplierName:@hrs/day:PlantLocation:@days/week:Duns:LocalCurrency:PreparedBy:ExhangeRate:RawMaterial&PurchasedComponents:ItemDescriptionUoMQtyCost/unitTotalMaterialSupplierTotalsLabor&Burden:|-------LaborDetail-----|MachineData|-----BurdenDetail-----OperationHrlyLaborNo.ofVariableFixedop.#DescriptionRate($)StandardHrs.LaborCostOper.Mach.SizeMach.TypeCostCostTotalTotalLaborCost:-$TotalBurdenCost:Remarks:(19)TotalManufacturingCost(Material+Labor+Burden):(20)Selling,General&AdministrativeExpenses:(21)Profit:(22)SellingPrice-U.S.Funds:223344HeaderHeaderGeneralMotorsCorporationDate:Part#:PartName:SupplierName:PlantLocation:Duns#:PreparedBy:DrawingLevel:VolumeQuoted:ToolingCapacity:@hrs/day:@days/week:LocalCurrency:ExchangeRate:ChecktoseeifthissectionisChecktoseeifthissectioniscompletelyfilledincompletelyfilledin01/01/050000045656IntermediatePipeExhaustCoExhaustVille875699887M.Smith002250,000300,000165USD144KeyCostInformationKeyCostInformation••VolumeQuoted=250,000AnnuallyVolumeQuoted=250,000Annually••TotalCapacity=300,000AnnuallyTotalCapacity=300,000Annually••WhatisthedifferencebetweenthevolumeWhatisthedifferencebetweenthevolumequotedandtotalcapacity?quotedandtotalcapacity?44QuickCheckofAPVQuickCheckofAPVLetLet’’sassumethatwehavereceivedan1804sassumethatwehavereceivedan1804withthefollowingdetail:withthefollowingdetail:––SellingPricexVolumeQuotedSellingPricexVolumeQuoted––$68.58x250,000=$17,145,000peryear$68.58x250,000=$17,145,000peryear––$68.58x300,000=$20,574,000peryear$68.58x300,000=$20,574,000peryear––Approximatelya17%increaseinvalueApproximatelya17%increaseinvalue44Question1Question1WhydidthesupplierquotetoolingatWhydidthesupplierquotetoolingat300,000unitsperyear?300,000unitsperyear?A)A)TomeettheSORTomeettheSORB)B)ToletthebuyerknowwhentoreplaceToletthebuyerknowwhentoreplacethetoolthetoolC)C)TobeabletohandlethemaximumTobeabletohandlethemaximumvolumevolume44RawMaterial&PurchasedRawMaterial&PurchasedComponentsComponentsRawMaterialsareRawMaterialsarespecifiedinunitsofspecifiedinunitsoflbs,kgandareusedlbs,kgandareusedtoform,stamp,ortoform,stamp,orextrudeanewpartextrudeanewpartPurchasedmaterialsarefinishedgoodboughtinwholequantitiesandassembledinthefinalproductPurchasedmaterialsPurchasedmaterialsarefinishedgoodarefinishedgoodboughtinwholeboughtinwholequantitiesandquantitiesandassembledintheassembledinthefinalproductfinalproduct55CostElementsDirectMaterialTherawmaterialandpurchasedpartsrequiredforthemanufactureofthefinishedproduct.ThisincludescartonsandinboundfreightchargesassociatedwithDirectMaterial.Examplesincludesteel,paper,purchaseparts,andplastic.DirectLaborThestraighttimewagesassociatedwithchangingthenature,shape,orformoftheproduct.Examplesincludepressoperators,assemblers,andset-upoperators.Burden(Manufacturingexpense)Allindirectmaterial,indirectlabor,andothercostsincurredinsupportofthemanufacturingoperations.TheseexpensesoccurintheProductiveDivisionsandinGeneralBurdenDivisions,GeneralBurdenexpenseisallocatedbacktotheProductiveDivisionsinordertocostproducts.Thefollowingareexamplesofthetypesofexpensesineachmajorburdengroup.Burden(Manufacturingexpense)example01000IndirectlaborFactorysuperintendents’,supervisor’andforemen’ssalariesFactoryclerks’andcheckers’wagesDispensaryandhospitalattendants’wages(includingplantphysicians)Buildingandpropertyattendants’wages02000OperatingSuppliesStationeryandofficesuppliesLubricantsandcuttingcompoundsProcessingsupplies(flux,acids,etc.)Testingsupplies03000ExpenseToolsSmallcommercialtoolshavingalifegenerallyofonetotwoyears(i.e.arbors,cutters,drills,files,punches,etc.)Replacementofspecialtools,jigs,fixtures,etc.04000Power,Light,Water,Heat,etc.Chargesforutilitiesplussteamforprocessing,andsewer.6605000Maintenance,RepairsandRearrangementsMaintaininggroundsandrepairingdrivesPaintingtheplantandreplacingwindowsRepairstoandreplacementpartsforequipment,andoiling,adjustingandcleaningmachineryandequipmentRearrangingmachineryandequipmentincludingminoralterationstobuildingsNote:05000accountsaresubdividedasNon-projectexpense(normalexpense)andprojectexpense07000Losses,ErrorandDefectsMaterialandlaborcostsofproductsscrappedMaterialandlaborcostsforreowkringproductsAllcostsresultingfromchangeorerrorindesignofproduct08000FixedChangesRentalsInsurance(Realestateandpersonalproperty)PropertytaxesDepreciation090000SundryManufacturingExpenseTelephoneexpenseEmployeesuggestion-planawardsTravelexpensePostageCompanycarexpenseContractservicesPremiumoutboundtransportation10000RedistributionandcreditaccountsUsedfortransfersbetweendepartments11000ManagementinformationservicesProgrammingTimesharingTelecommunications77PremiumsOvertime–