September 2023
www.us -
tech.com Continued from page 67
Cost Modeling, Expenses, Markups and Margins There are a few questions to
However, when a change occurs it is difficult to adjust what the shop rate should be. For example, if a shop rate is $70 today, but rent may increase in the coming months, it is more difficult to come up with an accurate shop rate without having to redo all the cal- culations.
l Allocate by department/activi- ty. This approach includes assign- ing each overhead cost pool to a specific labor activity or multiple departments that use the over- head cost. This method brings more accuracy and clarity into cost, but is difficult to maintain and costs are related to activities even if not activity driven.
l Allocate by driver. Assigning overhead cost by driver is the most complex approach. Each overhead cost is assigned to a driver that can be an activity, department, dollar value, num- ber of shipments, or other item. This is more accurate, but assumptions on drivers can cause over/under allocation of expenses, can be difficult to maintain and take longer than the previous approaches.
TopLine to Present at IMAPS
MILLEDGEVILLE, GA — Martin Hart, CEO of TopLine Corp., will deliver a presentation entitled “Reliable Solder Columns to Replace Solder Balls in Large 2.5D Heterogeneous Packages” at IMAPS 2023 in San Diego, California, October 4, 2023. “This paper describes our
ongoing work to innovate non-col- lapsible, compliant Lead-Free Braided Copper Solder Columns to reduce strain caused by the Coefficient of Thermal Expan sion (CTE) mismatch between large BGA packages and FR4 PCBs,” Hart states. “A braid, consisting of 16 fine copper alloy wires, serves as an exoskeleton sleeve around a solder column to provide mechani- cal support as well as compliancy. This novel solder column technolo- gy supports market trends to scale up the size of chip packaging for AI and Datacenters while maintain- ing reliability.” Hart’s presentation com-
pares the 40-year heritage of sol- der columns and their role in electronics packaging technology and looks at some of the exciting advances in columns and their potential.
Contact: TopLine Corp., 95
Highway 22 W, Milledgeville, GA 31061 % 800-776-9888 E-mail:
sales@topline.tv Web:
www.topline.tv
See at IMAPS
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Risk
consider when determining how to calculate an overhead cost model. Do you have the financial resources to keep up with granu- lar tracking? How accurately do you need
to track margins? Do you have a way of incorporating cost ac - counting into action? A software solution can
enable you to access capabilities to calculate overhead without the burden of maintenance chal- lenges associated with manual calculations.
CalcuQuote sees most CMs
using markup to account for unknown factors, risks and de - sired profit. As quantities in - crease, total markup dollars usual- ly increase. However, per unit markup typically decreases as quantities increase. All companies encompass the same principles and refer to the risk of doing busi- ness. There are at least five things to consider when deciding cost for risk: revenue opportunity, cus- tomer need, competition, knowns,
Page 71
and unknowns. For an electronics contract
manufacturer, creating a consis- tent and accurate cost model can help the business grow by pric- ing services profitably. As a best practice, CalcuQuote recom- mends reviewing how costs of a job are being calculated and how those costs are applied to a cus- tomer’s RFQ. Contact: CalcuQuote, 44
Englewood Drive, Murphy, TX 75094 % 909-278-8233 E-mail:
info@calcuquote.com Web:
www.calcuquote.com r
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