Light Duty Technology Cost Analysis, Power - US Environmental ...

information from both technology configurations, is brought into the same MAQS
worksheet, and a differential analysis is conducted on the input cost attributes versus the
output cost attributes. For example, if two (2) brake boosters (e.g., HEV booster and
baseline vehicle booster) are being compared for cost, each brake booster can have its
differences quoted in a separate MAQS worksheet (modification quote) and the total cost
outputs for each can be subtracted to acquire the differential cost. Alternatively in a
single MAQS worksheet the cost driving attributes for the differences between the
booster’s (e.g., mass difference on common components, purchase component
differences, etc.) can be offset, and the differential cost calculated in a single worksheet.
The differential quote method is typically employed those components with low
differential cost impact to help minimize the number of MAQS worksheets generated.
From left to right, the MAQS worksheet is broken into two (2) main sections as the name
suggests, a quote summary (Section B) and manufacturing assumption section (Section
D). The manufacturing assumption section, positioned to the right of the quote summary
section, is where the additional assumptions and calculations are made to convert the
serial processing operations from Lean Design® into mass production operations.
Calculations made in this section are automatically loaded into the quote summary
section. The quote summary section utilizes this data along with other costing database
data to calculate the total cost for each defined operation in the MAQS worksheet.
Note “defined operations” are all the value-added operations required to make a
component or assembly. For example, a high pressure fuel injector may have twenty (20)
base level components which all need to be assembled together. To manufacture one (1)
of the base level components there may be as many as two (2) or three (3) value-added
process operations (e.g., cast, heat treat, machine). In the MAQS worksheet each of these
process operations has an individual line summarizing the manufacturing assumptions
and costs for the defined operation. For a case with two (2) defined operations per base
level component, plus two (2) subassembly and final assembly operations, there could be
as many as forty (40) defined operations detailed out in the MAQS worksheet. For ease
of viewing all the costs associated with a part, with multiple value-added operations, the
operations are grouped together in the MAQS worksheet.
Commodity based purchased parts are also included as a separate line code in the MAQS
worksheet. Although there are no supporting manufacturing assumptions and/or
calculations required since the costs are provided as total costs.
From top to bottom, the MAQS worksheet is divided into four (4) quoting levels in which
both the value-added operations and commodity-based purchase parts are grouped: (1)
Tier 1 Supplier or OEM Processing and Assembly, (2) Purchase Part – High Impact
Items, (3) Purchase Part – Low Impact Items, and (4) Purchase Part – Commodity. Each
quoting level has different rules relative to what cost elements are applicable, how cost
elements are binned, and how they are calculated.
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