What information is included in the detailed cost report?
In this section, you will learn which information the detailed cost report includes and what it means.
Overview
The detailed cost report includes several sections with information on a part's costs.
- Messages
- Raw/material costs
- Setting up
- Rough shaping
- Post treatment
- Programming
- Surface treatment
- Additions
- Lot size scaling
- Times
Messages
The Messages section shows messages relevant to the calculation of the part.
Raw/material costs
In Raw/material costs section shows the mass of the part to be manufactured, the mass of the raw part, the volume of the standard part and the material group. In addition, it shows information on the used raw part.
Setting up
The Setting up section shows the process steps to set up the part in chronological order. In addition, it shows setup time (Tr), the setup time referring to the reference lot size (Tr/Stk) and the costs.
Rough shaping
The Rough shaping shows the process steps for the rough shaping of the part in chronological order. In addition, it shows machines which are used to perform the process steps. The effective time (thu), the proportional time per unit and the costs are shown for each step of the process.
Post treatment
The Post treatment section shows the process steps for the post treatment of the part in chronological order. Effective time (thu), time per unit and the costs are shown per process step.
Programming
The Programming section shows the programming costs for each machine in chronological order. For each machine, the programming time (tp) and the costs are shown.
Surface treatment
The Surface treatment shows the costs for each surface treatment in a column.
Additions
The Additions sections shows additions for the part.
| Label | Description |
|---|---|
| Special direct costs material | Special direct costs for material include costs for special tooling, design plans, models/templates, patents and licenses, analyses/samples of a process step. |
| Material overhead costs | Material overhead costs include manufacturing costs (cost of packaging, shipping costs), storage costs for the warehouse in which multiple materials are stored, or audit fees. These cost items can include personnel in warehouse and procurement as well as operating costs and write-offs for buildings (e.g. warehouse). |
| Material risk costs | Material risk costs are imputed risk items which are intended to capture the risk of costs for shrinkage, theft, deterioration in quality, obsolescence, reduction of stock prices, inventory differences and cash deficits. |
| Production overhead costs | Production overhead costs include indirect labor costs, salaries for foremen and technical staff, costs of adjuvants, energy costs, calculatory depreciations or calculative interest or operating costs in manufacturing. |
| Production risk costs | Production risk costs is the risk which inevitably arises from manufacturing operations, e.g. from errors in work or design, rework on products which had already been delivered, free substitute services (good will), warranty, mechanical breakdown etc. |
| Site administration costs | The site administration costs include items such as administration costs, salaries of the board, union membership fees, audit fees, costs related to administrative buildings (lighting, rent, leases, heating), office equipment and supplies, postage as well as travel expenses (in as far as they are not included in distribution costs). |
Lot size scaling
The Lot size scaling section shows the manufacturing costs, purchase price and purchase price including programming for lots with lot sizes of 1, 2, 5, 10, 25, 50 and 100.
Times
The Times section shows the part's individual times as defined by REFA for each machine required for the setup of the machine and for the manufacturing of one unit. The Setup time total line shows the total time required to set up all machines. The Total production time per unit line shows the total production time required for the manufacturing of one unit.
| Label | Brief Description | Description |
|---|---|---|
| Tr | Machine setup time | Time in which the equipment is set up for a work process |
| thu | Main time | Time in which the equipment is performing its intended function |
| Tnb | Auxiliary time | tverf + tw + tsp + tbe |
| tverf | Machine traversing time | Number of objects per machine * average machinespecific travel time |
| tw | Machine tool change time | Number of required tools per machine * machinespecific time |
| tsp | Machine clamping time | Number of transformations per machine * machinespecific time dependent on weight and size |
| tbe | Machine load/unload time | Number of load and unload cycles per machine * machinespecific time dependent on weight and size |
| Tg | Basic time | thu + Tnb |
| tv | Machine allowance time | machinespecific factor * basic time |
| Te | Time per unit for machine | Tg + tv |