(A) the definition of labor hour cost and labor hour cost examples
Labor hour cost is the maintenance workers to complete a maintenance project costs, the cost of each labor hour, each manufacturer is different. For example, for the Subaru Outback, the labor hourly rate for transmission fluid is $144, the battery labor hourly rate is $24, the labor hourly rate for air filter and air conditioning filter is $48, the labor hourly rate for the timing belt is $600, and the labor hourly rate for the front bumper (excluding painting) is $1,040. The labor cost for its competitor, the Honda, is much lower. Transmission fluid replacement labor costs 80 yuan, battery labor cost is 30 yuan, air conditioning filter, air filter labor free, timing belt does not need to be replaced, the front bumper does not include painting labor cost is 100 yuan. The labor for the front bumper of the Honda including paint is $600, while the Subaru Outback is already $1,040 without paint.
(B) auto repair labor hour fee accounting and verification characteristics
At present, China's provinces, municipalities and autonomous regions have promulgated a local auto repair hourly quota and charges (hereinafter referred to as the "quota standard"), although its unit price and hourly quota are different, but its accounting and verification methods and encountered common problems are basically the same.
1. Work hours pricing formula
At present, in all parts of the commonly used work hours pricing formula is: work hours = work hours quota × work hours unit price × the technical complexity of the model coefficients (of which, the model of the technical complexity of the coefficient of the region has not been used).
2. Hours and hours of work the connotation of fixed charges
At present, the maintenance enterprise to the external more hours of work and unit price and maintenance customers billing; to the internal more hours of work to complete the quota, as a group or individual mechanic to calculate the basis of their commission income. Therefore, the understanding and analysis of the meaning of working hours and working hours fixed charges, from the point of view of operation and management, is of great significance.
3. The content of the hours of work
To correctly understand the hours of work quota, the first thing should be recognized: hours of work is not equal to the construction time. According to the reliability theory of the definition of maintenance time, maintenance time should be composed of the following time combinations:
a. Maintenance preparation time (including business contact, production planning, scheduling, production sites, tools, accessories preparation time);
b. Vehicle diagnostic time (including pre-maintenance testing, diagnostic time);
c. Actual construction time ;
d. Testing and commissioning time;
e. Site cleanup time.
Often encountered such a situation: in the open maintenance operations (allowing customers to enter the production area, "guarded" mechanics to repair the car), the customer in the vehicle completion of the settlement, will be put forward to the number of hours of counting the verification of objections, because they have completed the car repair is only how much time is to see with their own eyes, while the billing is far higher than the number of hours. The number. Often, the maintenance company's billing staff is unable to satisfactorily explain the origin of the hours, and only informs the customer that it was found in the Quota Standard. Although the customer also viewed the "quota standard", but always feel unconvinced, the crux of the problem lies in the customer to repair time in the "actual construction time" as the total time of the maintenance work, which should be explained to the customer, explain.
4. The content of the hourly rate
In the internal calculation of the hourly rate commission, often encountered grass-roots teams or mechanics on the hourly structure and hourly rate misunderstanding. As the relevant management personnel of the enterprise, should be clearly explained to the team or individual mechanic, explaining his construction work completed by the component part of the working hours (the actual construction time that part) and the content of the working hours fee.
Regardless of the legal unit price of hours worked, the hours worked fee should include the following: a. Taxes paid to the national and local tax authorities; b. Fixed costs of operation, production and management; c. Operation, production and management costs;
d. Profit should be completed.
Enterprises should calculate a reasonable percentage of commission for hours worked according to the actual proportion of the above items and make a statement to convince the employees.
(C) the basic accounting method of labor hours
1. Overhaul of the vehicle --- for the overhaul of the vehicle, the current enterprises often use the accounting method of three, depending on the specific circumstances of the choice.
a. Quota system. That is, according to the location of the enterprise promulgated the "quota standard" in the car type of overhaul of the car quota counting, the accessories involved, the material costs are added separately.
b. Contract system. That is, the use of various types of work, process hours and accessories, materials package, limit billing, the specific content of the enterprise and the repair party to negotiate and confirm the maintenance contract.
c. Mixed system. That is, some types of work (such as engine, chassis assemblies and electrical system maintenance) using the local issued by the working hours quota accounting, and some other types of work and operational projects (such as sheet metal repair of the body, body painting, poncho, inside and outside the decorative repair, etc.) according to the contractual system of dry billing. Mixed system accounting method to adapt to different repair difficulties and different coating materials, process requirements of the specific situation, so the application is more common.
2. Assembly overhaul --- assembly overhaul are generally based on the quota system accounting for hours of work, but there are two points to be noted.
a. Because the current non-disassembly testing, diagnostic technology is not perfect, can not be repaired in the pre-testing to accurately determine the degree of wear and tear or damage to the internal parts of the assembly, so in the customer repair to determine the repair work projects, signing the contract, there should be room for manoeuvre. That is, the assembly should be disassembled, parts inspection, classification, before the final determination of parts (especially the crankshaft, cylinder block and other important parts) of the replacement program; then should be invited to the owner of the enterprise site to be confirmed, *** with the identification of the parts replacement program, and to be clear in the contract. This is not only respect for the customer, but also to avoid unnecessary disputes in the future settlement.
b. is a normal overhaul of some of the processing (such as engine assembly overhaul of boring cylinders, grinding repair crankshaft, etc.), some companies lack of processing equipment and the use of outsourcing processing, the processing fee has been included in the overhaul of the assembly of the cost of labor, although the enterprise to pay for the processing fee, but should not be charged to the customer in addition to the charge.
3. Automobile maintenance --- automobile maintenance are generally based on a fixed number of hours of accounting fees, but in the maintenance process should pay attention to the maintenance and additional minor repair (including troubleshooting) the boundaries of the project, in the maintenance of the discovery of faults, hidden dangers, have to make minor repairs to deal with, you should notify the customer, *** with the confirmation of minor repairs. Customers, *** with the confirmation of minor repair work items.
4. Automotive minor repair --- automotive minor repair hours counting verification, more complex than the previous maintenance project, it should be the first to be categorized. In accordance with the professional characteristics, we will repair the small hours of accounting method is divided into the following three categories.
a. Direct accounting method. This kind of method is direct and simple, the customer reported the minor repair project is simple and direct, can be directly from the "fixed standard" column to find its fixed hours, such as: change the spark plug; change the brake pads; change a light bulb; change the drive belt.
b. Comprehensive operation method. Users report the replacement of an assembly, parts or to solve an obvious fault, but to complete this operation, must involve the disassembly and debugging of one or more parts around. This task seems simple, but the construction is complex, and because of the grade of the model, the structure is not the same, although the process is not much different, but the billing difference is large, poorly handled, it is very easy to cause dissatisfaction with the customer and the grass-roots team, individual mechanics. This kind of example is more, such as solve the crankshaft oil seal leakage, replace the transmission or main gearbox bearing, replace the clutch plate or release bearing and so on. The most interesting example is the Alto sedan and Toyota Lexus L400 sedan replacement of water pumps, the number of processes, the workload is not much different, but such as the "flat-rate standard" comprehensive billing charges higher, the Alto car customers feel unbearable, but the Lexus car customers have few complaints.
Operation of this type of minor repair work hours counting the most controversial is that the customer only counts the hours of work consumed at the repair, while ignoring the disassembly of peripheral parts and adjustments involved in the material costs, such as the former example of the crankshaft for the oil seals, the need to lift, mounting the engine, disassembly and mounting of air-conditioning piping, assembly and the need to recharge refrigerant, and so on. The material cost of refrigerant, the user is difficult to understand and often disagree. And from the operation team or mechanic, they think that this operation cost labor and time, and the hours of counting insufficient, resulting in this kind of management staff to undertake "both sides of the anger", quite difficult.
The basic method of implementing this type of minor repairs is the basic method of accounting: the replacement of parts or troubleshooting related to the disassembly of peripheral other parts, tuning process out (its process according to the enterprise's own process conditions to determine the best program), to find out the corresponding to the number of hours of each process (or step), and then add up the total number of man-hours required. When the above hours should be clearly listed one by one, should meet with the customer in a timely manner, to obtain their approval, so that both sides can "have a clear picture", to avoid the repair of the pricing concerns, but also to enable the enterprise in the customer to establish a "frank and sincere, the price is clear," the image. In addition, this statistical information can also be used as the basic original basis for internal accounting of the minor repair project.
c. Troubleshooting method. This type of billing method is more difficult than the previous two categories. Because the customer repair, the reported minor repair project is not directly "fixed standard" listed on the project, and the vast majority of the phenomenon is to fault repair. For example: overhaul start high temperature, engine noise, high engine fuel consumption, combustion is not good, the engine is easy to stall, automatic transmission gearshift delay, direction of deviation and so on. Because the causes of failure are different, very complex, many random factors, so around the development of the "quota standard", the phenomenon of failure to correspond to the repair time listed, is currently difficult to do. But the troubleshooting, the last is still the replacement, repair or debugging of a component. So in order to achieve the purpose of clear counting and verification of hours, here there is a conversion problem, that is, how to report the customer's fault phenomenon is converted to repair, replacement or debugging of parts caused by the failure of the overhaul operation. And the only means of this "conversion" is the pre-repair testing and diagnosis. Therefore, for this type of minor repairs, the core issue is the level of fault detection and diagnosis.
Because of the fault detection and diagnostic equipment, instruments, information and specific testing personnel theory, practice level is not the same, so the same fault diagnosis, the energy invested in each enterprise, time and equipment use is not the same. But in general, this type of minor repairs, enterprises in the fault diagnosis on the technology, labor input is the most (some fault diagnosis process can be up to a few days), and troubleshooting construction, in most cases, and technical analysis of the input compared to much less, and some even accounted for only a small number of man-hours. Therefore, the labor hours of this type of minor repairs should be divided into two parts: part 1 is the fault diagnosis hours; part 2 is the troubleshooting hours. The second part of the hours of accounting standards can be found, while the first part of the random factor is very much difficult to determine. Reference can be made to the approach, one is based on a single test, diagnosis billing; the other is based on the actual consumption of hours billing. Because of fault diagnosis in automotive maintenance of large technical content, the latter approach needs to be negotiated with the customer to obtain recognition, that is, to take the form of a contract recognized that the solution.