目标成本培训资料(1).ppt

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

2、gFinanceOffice.COConsistsof1LL4Managerandapproximately25LL6Supervisorsand140CostAnalysts.N.A.CostOptsOrganizationSevenCommoditySections:Chassis/Brakes,Electrical/Electronics,Safety/Glass/Sealing,EngineTransmissionStamping/HVAC/InteriorTrimExteriorTrim/InstrumentPanel/ConsolesThesesections

3、supportpiececostandtoolingestimaterequestssubmittedbybothNAcarandNAtruckPMTs.ThelasttwosectionsalsoareourNorthAmericanTruckVehiclecenterandNorthAmericanCarVehicleCenter.Thesetwocenters’supervisorsareresponsibleformanagingallN.A.vehicleprogramforCostOpt.CostOptsOrganization(cont.)Prototype

4、ToolingSection:provideestimatesforprototypetoolingandpiececostforallnewprograms.ProcessAnalysisandControl:Thisgroupisresponsibleforupdating,maintaining,andprovidingtrainingonuniqueCostOpt.Systemsandprocesses.HowourestimatesareusedProvideEngineerwithestimatedvalueofalternativedesignsProvid

5、eBuyerwithunderstandingofprocessusedtomakepartsProvideFinanceAnalystwithprojectedcostforfutureprograms(targetsetting),wheredesigns,quotesandorothercostinfoarenotavailable.OurEstimatesare:Basedonasetofassumptions–(betterdetailedassumptions=betterestimate)ElectronicallycalculatedbyComputerA

6、idedPartEstimatingsystem(orQwest,QuickWebEstimatingSystem)Detailedinprocess,material,andlaborSupportedbyGRIMMGlobalRateInformationforMachinesandMaterials(database)AMeasureofManufacturingValueComponentsofanEstimateMaterialLaborDirectIndirectMachineRepair,andOtherMachineBurden(Overhead)Depr

7、eciation/Installation/InterestFloorspaceUtilitiesMarkUpsSalesandGeneralAdministrationEngineeringPurchasingFrontofficeScrap(enditem)ProfitExampleofanestimateProcesseswe’reheretolearnaboutCastingsElectronicsForgingsSmallAssemblyPowderedMetalWhatweareheretodoLearnwhatc