Tham khảo tài liệu 'handbook of industrial automation - richard l. shell and ernest l. hall part 18', kỹ thuật - công nghệ, cơ khí - chế tạo máy phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | Cost Center Hrs. Exp. to Date Hrs. to Com pl. Wage Rate . Rate Direct Labor-Hrs. Labor Overhead Material Total Cost MFG. ENG. CC21 Process Engineering M- 8 0 18 248 232 80 560 Tool Design D- N C Tapes N- Packaging K- 0 10 MACH. Drv. cc 22 Chip Turning C- 225 46 9 00 298 2963 2462 2068 S7511 Sheet Metal S- Tool Fab. Maint. l- Painting P-l Planting L- Heat Treating H- Rework ÍR- 7 20 ASSY. DIV. CC23 Assembly A- 0 4 4 40 32 72 Testing T- Wire Cutting W- Trouble Shooting G- Encapsulating J- Rework R- QUAL. ASSUR CC4 Pur. Part Inspection B- 10 0 37 475 446 921 Fab. Part Inspection F- 11 12 Calibration O- 4 0 CC70 Eng. Support E- Subtotal Est. Production Cost 9064 Allowance 10 204 Estimated Total Cost 9268 Profit 0 EstimateTotal 9268 Figure 3 Revised cost estimate grid. for any budgetary quarter. Finally general and administrative costs are the cost of top executives salaries and centralized plant computing facilities. The labor overhead rate for any cost center may be described by LOHcc Ld Er B G A 2 where LOHCC The labor overhead rate for a specific cost center in dollars hr LD The direct labor rate dollars hr Er The expense rate dollars hr B Burden in dollars hr G A General and administrative cost rate in dollars hr The dollar amounts for burden and general administrative costs expected to be expended during any quarter are divided by the total number of direct labor hours to be expended to determine the burden and G A cost rates in Eq. 2 . The mechanics of the capital budgeting process are best illustrated with an example. This example is the subject of the following section and has been adapted from Ref. 5. A Capital Budgeting Example Consider a manufacturing plant with a total of 1000 employees. Suppose it is desired to determine the labor overhead rate for the machining cost center 22. For example purposes we will assume that cost center 22 has a total of 200 employees. Of this total we will further assume that 150
