Análisis de Costos

Universidad CuauhtémocCampus Aguascalientes

Source Cost Methodology

Maestría en Administración

Contents

ACCOUNTING STRUCTURE1

SOURCE COST2

FORECAST REVIEW3

COST CURVE4

Source Cost Methodology2

Profit & Cost Centers Structure

Source Cost Methodology

A well defined Accounting Structure is key to manage the

transactions and monitor expenditures efficiently !!

A well defined Accounting Structure is key to manage the

transactions and monitor expenditures efficiently !!

3

Account Groups

Source Cost Methodology

By categorizing the accounts in a Source Cost structure, we can assign ownership and delegate

responsibility for each category. This is very useful when

reviewing actuals and defining forecast plans.

By categorizing the accounts in a Source Cost structure, we can assign ownership and delegate

responsibility for each category. This is very useful when

reviewing actuals and defining forecast plans.

4

Source Cost Ownership

Source Cost Methodology

Cost Category Owner

Direct Material Hugo

Pay & Benefits Moni

Depreciation Pepe

Spares Ivonne

Supplies Lety

Utilities Armando

Freight Abraham

Others Rocio

Owners are responsible for actuals and forecast figures

5

Cost Pareto

Circuits20%

Metals17%

Plastics10%

Glue8%

Packing5%

Pay & Benefits

15%

Depreciation7%

Spares6%

Supplies5%

Utilities4%

Freight2%

Others1%

Direct Material 60%Labor & Overhead 40%

Source Cost Methodology6

Source Cost Reporting

Source Cost Methodology

Actual results can be reviewed periodically and compared against another period of time. The monitoring of expenditures is necessary

to aim a proactive decision making.

Actual results can be reviewed periodically and compared against another period of time. The monitoring of expenditures is necessary

to aim a proactive decision making.

7

QUANTITY (KU)

Volume TREND

Volume is forecasted based on:• Beginning Inventory• Firm Demand• Estimated Demand• Ending Inventory

Source Cost Methodology8

Direct Materials

UNIDADES 291,080 510,114 749,285 764,503 738,500 26,003 758,687 759,330 767,052 770,019

Act Act Act Act EST AP AP AP AP$ 1Q10 2Q10 3Q10 4Q10 4Q10 DELTA 1Q11 2Q11 3Q11 4Q11DIRECT MATERIAL COST

CIRCUITS 1,680,796 2,532,507 3,705,718 4,268,617 4,120,000 -148,617 4,351,490 4,360,070 4,408,690 4,425,850METALS 65,583 104,566 146,363 150,141 144,000 -6,141 167,310 167,310 168,740 170,170PLASTICS 1,747,992 3,341,389 4,688,711 5,115,630 5,120,000 4,370 5,263,198 4,856,740 4,912,406 4,933,796GLUE 419,226 706,873 1,064,684 1,071,945 1,025,000 -46,945 1,106,820 1,108,250 1,121,120 1,125,410PACKING 321,870 566,187 811,232 822,087 790,000 -32,087 913,770 915,200 925,210 928,070GAP TO GOAL 0 0 0 0 0 0 -19,865 -39,730 -59,595 -79,459

TOTAL 4,235,466 7,251,523 10,416,707 11,428,419 11,199,000 -229,419 11,782,723 11,367,841 11,476,571 11,503,836

$/UNITCIRCUITS 5.77 4.96 4.95 5.58 5.58 -0.1% 5.74 5.74 5.75 5.75METALS 0.23 0.20 0.20 0.20 0.19 -0.7% 0.22 0.22 0.22 0.22PLASTICS 6.01 6.55 6.26 6.69 6.93 3.5% 6.94 6.40 6.40 6.41GLUE 1.44 1.39 1.42 1.40 1.39 -1.0% 1.46 1.46 1.46 1.46PACKING 1.11 1.11 1.08 1.08 1.07 -0.5% 1.20 1.21 1.21 1.21GAP TO GOAL 0.00 0.00 0.00 0.00 0.00 -0.03 -0.05 -0.08 -0.10

TOTAL 14.55 14.22 13.90 14.95 15.16 1.4% 15.53 14.97 14.96 14.94

Source Cost Methodology9

Direct MaterialsCost Reduction Programs

• Price Negotiations

• Yield & Usage Improvement

• Process Improvement

• Develop low cost supplier sources

• “Think of out of the box to find cost opportunities”

Source Cost Methodology10

Labor & Overhead

Source Cost Methodology

UNIDADES 291,080 510,114 749,285 764,503 738,500 26,003 758,687 759,330 767,052 770,019

Act Act Act Act EST AP AP AP AP$ 1Q10 2Q10 3Q10 4Q10 4Q10 DELTA 1Q11 2Q11 3Q11 4Q11

CLAM CostPAY & BENEFITS 3,066,158 3,934,955 4,756,552 4,793,837 4,790,000 -3,837 4,946,034 5,084,395 4,828,810 4,955,321DEPRECIATION 1,611,994 1,501,790 1,200,887 932,842 932,800 -42 973,115 982,410 994,565 1,009,580SPARES 530,614 489,226 1,076,126 839,287 750,000 -89,287 1,038,752 1,033,275 946,088 921,349SUPPLIES 223,570 665,316 899,360 1,248,005 1,205,000 -43,005 752,426 641,463 646,513 648,921FREIGHT 6,165 6,288 8,373 11,457 12,000 543 8,580 8,580 8,580 8,580UTILITIES 443,393 599,210 763,912 819,898 790,000 -29,898 802,326 751,515 796,113 808,473OUTSIDE SERVICES 450,533 457,503 486,857 483,142 450,000 -33,142 478,270 478,270 478,270 478,270OTHERS 269,328 437,725 491,444 703,986 710,000 6,014 605,968 605,968 605,968 605,968GAP TO GOAL 0 0 0 0 0 0 -55,000 -75,000 -100,000 -200,000

Total CLAM: 6,601,755 8,092,014 9,683,511 9,832,454 9,639,800 -192,654 9,550,471 9,510,876 9,204,906 9,236,462

$/UNITPAY & BENEFITS 10.53 7.71 6.35 6.27 6.49 3.3% 6.52 6.70 6.30 6.44DEPRECIATION 5.54 2.94 1.60 1.22 1.26 3.4% 1.28 1.29 1.30 1.31SPARES 1.82 0.96 1.44 1.10 1.02 -8.1% 1.37 1.36 1.23 1.20SUPPLIES 0.77 1.30 1.20 1.63 1.63 0.0% 0.99 0.84 0.84 0.84FREIGHT 0.02 0.01 0.01 0.01 0.02 7.8% 0.01 0.01 0.01 0.01UTILITIES 1.52 1.17 1.02 1.07 1.07 -0.3% 1.06 0.99 1.04 1.05OUTSIDE SERVICES 1.55 0.90 0.65 0.63 0.61 -3.7% 0.63 0.63 0.62 0.62OTHERS 0.93 0.86 0.66 0.92 0.96 4.2% 0.80 0.80 0.79 0.79GAP TO GOAL 0.00 0.00 0.00 0.00 0.00 -0.07 -0.10 -0.13 -0.26

Total CLAM: 22.68 15.86 12.92 12.86 13.05 1.5% 12.59 12.53 12.00 12.00

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Labor & OverheadCost Reduction Programs

• Productivity Improvement• People fficiency• Equipment efficiency

• Overtime Control

• Tight control on Discretionary Expendings

• Be flexible. Adjust resources to demand levels

• “Think of out of the box to find cost opportunities”

Source Cost Methodology12

Act Act Act Act EST AP AP AP AP1Q10 2Q10 3Q10 4Q10 4Q10 DELTA 1Q11 2Q11 3Q11 4Q11

Loadings:

UNITS 291,080 510,114 749,285 764,503 738,500 26,003 758,687 759,330 767,052 770,019

P&L - InternalREVENUE 11,098,700 18,872,550 25,125,271 26,788,700 26,500,000 288,700 27,733,152 27,977,480 27,919,995 29,036,418

DIRECT MATERIAL 4,235,466 7,251,523 10,416,707 11,428,419 11,199,000 -229,419 11,782,723 11,367,841 11,476,571 11,503,836LABOR & OVERHEAD 6,601,755 8,092,014 9,683,511 9,832,454 9,639,800 -192,654 9,550,471 9,510,876 9,204,906 9,236,462TOTAL COST 10,837,221 15,343,537 20,100,217 21,260,873 20,838,800 -422,073 21,333,194 20,878,716 20,681,477 20,740,299

Internal PFO 261,479 3,529,013 5,025,054 5,527,827 5,661,200 -133,373 6,399,958 7,098,764 7,238,517 8,296,119

REVENUE / UNIT 38.13 37.00 33.53 35.04 35.88 -2.3% 36.55 36.84 36.40 37.71DIRECT MTL / UNIT 14.55 14.22 13.90 14.95 15.16 1.4% 15.53 14.97 14.96 14.94L&O / UNIT 22.68 15.86 12.92 12.86 13.05 1.5% 12.59 12.53 12.00 12.00TOTAL COST / UNIT 37.23 30.08 26.83 27.81 28.22 1.4% 28.12 27.50 26.96 26.93

HEADCOUNT 2,850 3,160 3,220 3,218 3,220 2 3,225 3,225 3,225 3,225

13 Source Cost Methodology

Financial Summary

14

2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 EST

2011 AP

0

500

1,000

1,500

2,000

2,500

0.60

0.70

0.80

0.90

1.00

1.10

1.20

1.30

1.40

1.501.400

1.170

0.922

0.868 0.893

0.871 0.911

0.994 0.951

0.988 0.976

PROD A PROD B UNIT COST

Cost TREND

QUANTITY (KU) COST ($/UNIT)

Source Cost Methodology

Variable Portion: 52%Cost Curve View

Theorethical BEST - MODEL

Source Cost Methodology15

EXCEL SPREADSHEET

Source Cost Methodology

Finance Template

16

Análisis de CostosMaestría en Administración