A PROGRAM MANUFACTURING COST （一个项目制造成本）.pdf

A PROGRAM for MANUFACTURING COST ESTIMATING of SHEET METAL STAMPING and FORMING (Sample C) The program presented here is limited to estimating the manufacturing cost of sheet metal stamp- ing and forming. With the entry of certain data (to be defined) the application of this program will yield the cost of material, labor, burden and scrap The sum of these factors is considered to be manufacturing cost We should state here that the system being presented is based on Asset Center Costing (ACC). This costing technique is akin to Activity Based Costing but may best be explained by compar- ing it with the traditional Labor Base Distribution (LBD) technique. Using the LBD method, hourly burden costs are determined by collecting all shop burden costs for some period of time, then dividing this total by the number of direct labor hours accumulated in that period of time. The quotient is the burden rate per direct labor hour. This burden rate does not discriminate be- tween the cost of a simple bench operation and the cost of a complex CNC machine, in spite of the obvious discrepant burden costs. The LBD method will charge the burden rate for a given piece of equipment for as many times as there are operators on that operation. If there are two operators, the burden is charged twice, if there are three operators the burden is tripled. This simple presentation easily illustrates the potential inequality of LBD costing. The ACC method accounts for the specific burden costs associated with a given piece of equipment. The cost charged to the part being costed is only for the time that a given operation takes in that equip- ment. Labor costs are calculated independently. Machine burden is only charged once. The ACC meth