目标成本培训资料.ppt

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1、CostOptimizationWhoweare:WerepresentNorthAmericaCostOptimizationDepartment.GaryMarvicsin.MBA–PowertrainSupervisorwithManufacturingEngineeringexperience.SharonLi-Calso.MBA–SupervisorwithInteriorTrimexperienceN.A.CostOptimizationCostOptimization(CO)ispartof

2、theProductDevelopment/ManufacturingFinanceOffice.COConsistsof1LL4Managerandapproximately25LL6Supervisorsand140CostAnalysts.N.A.CostOptsOrganizationSevenCommoditySections:Chassis/Brakes,Electrical/Electronics,Safety/Glass/Sealing,EngineTransmissionStamping

3、/HVAC/InteriorTrimExteriorTrim/InstrumentPanel/ConsolesThesesectionssupportpiececostandtoolingestimaterequestssubmittedbybothNAcarandNAtruckPMTs.ThelasttwosectionsalsoareourNorthAmericanTruckVehiclecenterandNorthAmericanCarVehicleCenter.Thesetwocenters’su

4、pervisorsareresponsibleformanagingallN.A.vehicleprogramforCostOpt.CostOptsOrganization(cont.)PrototypeToolingSection:provideestimatesforprototypetoolingandpiececostforallnewprograms.ProcessAnalysisandControl:Thisgroupisresponsibleforupdating,maintaining,a

5、ndprovidingtrainingonuniqueCostOpt.Systemsandprocesses.HowourestimatesareusedProvideEngineerwithestimatedvalueofalternativedesignsProvideBuyerwithunderstandingofprocessusedtomakepartsProvideFinanceAnalystwithprojectedcostforfutureprograms(targetsetting),w

6、heredesigns,quotesandorothercostinfoarenotavailable.OurEstimatesare:Basedonasetofassumptions–(betterdetailedassumptions=betterestimate)ElectronicallycalculatedbyComputerAidedPartEstimatingsystem(orQwest,QuickWebEstimatingSystem)Detailedinprocess,material,

7、andlaborSupportedbyGRIMMGlobalRateInformationforMachinesandMaterials(database)AMeasureofManufacturingValueComponentsofanEstimateMaterialLaborDirectIndirectMachineRepair,andOtherMachineBurden(Overhead)Depreciation/Installation/InterestFloorspaceUtilitiesMa

8、rkUpsSalesandGeneralAdministrationEngineeringPurchasingFrontofficeScrap(enditem)ProfitExampleofanestimateProcesseswe’reheretolearnaboutCastingsElectronicsForgingsSmallAssemblyPowderedMetalWhatweareheretodoLearnwhatc