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AMERICAN CYANAMID COMPANY POLYMER & CHEMICALS DEPARTMENT
REPORT
ON
PRODUCTION AND COST CHICAGO PLANT
CHICAGO, ILLINOIS
GOF-SS REV. 5-57 PRINTED IN U. S. A. 4-43
DEC
DATE________
1979
Mr. ft fcfaey
Chicago t. C. Witherspoon Charlotte 230 DIRECT COST VARIATION
Jan. 28, 190
Hr. P. B. Dorf
NA
Mr. C. W. Postas HA
I/urir.g the month of December 1979, the Chicago Plant generated as unfavorable variation of $(190,493) as shown below:
. . 'anufac taring Variance
December 1979 Favorable
(Unfavorable)
Cuanlatlve Favorable
(Unfavorable)
Litharge Stabilizers Plant General U^rense Control Laboratory Plant Protection Steam
Sub Total
( 22.1) ( 26.8) ( 7.3)
-
( 13.3) ( 5.5)
( 70.0)
( 69.4) 37.4
( 23.0) ( .7) ( 10.0) ( 22.9)
( 33.6)
Material Price Variance
(120.5)
(1,141.1)
Grand Total
(196.5)
(1,229.7)
comparison of production level versus budget is tabulated belov:
DMrtnent
Decenber 1979 Y-T-D Cumulative
ieere mml Pleat
72 99 75 127 74 110
CYWI 6-002102
N14749.01
2- -
contributing to the current aonth end emulative ere listed below:
...
Variable Material & Containers Overhead Sub Total
Price Labor
Prime Period Cost
Sub Total
Total Controllable Cost
Service Litharge Stabilisers Dept.
Total
Total
( -1) <_9.4) ( 9.5)
( .7) (_A-5> ( 5.2) (14.7)
( 1.2) <_4.1> ( 5.3)
( 2.4) ( 8.4) (10.8) (16.1)
( 1.3) ( 8.7;
(13.S) 1-39.1) (14.8) ( 47.8
(27.1) (27.1) (27.1)
( 3.1) ( 2.1)
(40.0) (104.1) (*3.1) (106.2)
{154.0)
Allocated Overhead
( .5)
( 3.2)
IAFA.
< 6.9)
< 7.5)
Total
(22.1)
(26.8)
(27.1)
An analysis of the current month's variance is tabulated below:
< f 7.9)
73.3
(76.0) ( 98.6)
1 Manufacturing Variance Variable Materials Litharge JBulk Higher then standard usage of Litharge Bulk In Stabilizer during December Other Variable Usage
( 3.3) 2.0 ( 1.3)
Variable Overhead Fuel Oil Higher than standard price for Fuel Oil
( 5.5)
.jfercbaae price for natural Gas rk .
applies _ jfksppllea in Litharge Department higher than standard Other Variable Overhead
Price Labor Unit cost for direct labor in Stabilizer Department higher than budgeted average
( 3.5)
( 2.3) (.1^2) ( 13.5)
( 3.1)
CYWI 6-002103
-3-
Overhead i h Repair fpnlntenenee to reflect yearly
**^aanpo a4 Holiday Actual vacation and holiday payments higher than anticipated
Other Prise Period Overhead
Service Departments Plant Protection Property Taxes adjusted to reflect actual chargee for 1979 Other expenditures
Plant General Expense Unfavorable variation as follows: Purchased Services Operating Supplies Other Variation
Control Lab
Steam Purchase price for Natural Cas higher than budgeted Other Steam Variation
Total Controllable Costs
Allocated Overheads Primarily due to allocated portion of maintenance and
repair
IAFA Litharge Stabilizers
( 8.7)
( 3.2) ( 1.0) ( 12.9)
(14.4) .6 ( 13.8)
C'M>
( 4.2> (1.1) ( 7.8)
; . a.
( 3.6) ( 1.9) (_5.S)
( 57.9)
( 3.7)
( 6.9) <,,7J) ( 14.4)
CYWI 6-002104
Average purchase price for Pig Lead $.1952 over standard
Phthallc Anhydride Purchase price for PhChallc Anhydride $.1589 over standard
Other Price Variation
Plant Variation for December
(117.6)
( 2.1) ( .8) (120.5)
$(196.5)
The allocation of the net variation of $(196.5) to the Plastic Additives
Department amounts to $(136.7).
3CW/kf
B. C. Witherspoon
CYWI 6-002105
INDEX
SUMMARY OF COST BY ELEMENTS OF EXPENSE ANALYSIS OF STANDARD COST VARIANCE AND ALLOCATION BY COMMERCIAL RESPONSIBILITY SUMMARY OF MANUFACTURING OPERATIONS AND ANALYSIS OF VARIATION STANDARD COST OF PRODUCTION AND QUANTITIES PRODUCED DEPARTMENTAL EXPENSE ANALYSIS - LITHARGE
/
DEPARTMENTAL EXPENSE ANALYSIS - STABILIZER DEPARTMENTAL EXPENSE ANALYSIS - PLANT PROTECTION DEPARTMENTAL EXPENSE ANALYSIS - WAREHOUSING DEPARTMENTAL EXPENSE ANALYSIS - MAINTENANCE AND CONSTRUCTION DEPARTMENTAL EXPENSE ANALYSIS - PLANT GENERAL DEPARTMENTAL EXPENSE ANALYSIS - CONTROL LAB DEPARTMENTAL EXPENSE ANALYSIS - STEAM MATERIAL PRICE VARIANCE MATERIAL USAGE VARIANCE INVENTORY ACTIVITY INVENTORY AND USAGE DATA ANALYSIS OF MISCELLANEOUS EXPENSE
CYWI 6-002.106
AMERICAN CYANAMID COMPANY CHICAGO PLANT
SUMMARY OF COST BY ELEMENT OF EXPENSE 1979
Page 1 of 2
MATERIALS AND CONTAINERS Materials (llfg.) OCD Plants Materials (Mfg.) ACCO Plants Manufactured Goods Purchased Raw Materials Containers Materials & Containers Price Variance TOTAL
DIRECT LABOR AMD RELATED EXPENSES Hourly Labor Vacation & Holiday Payments Payroll Taxes & Insurance TOTAL
OTHER EXPENSES Other Wages Salaries - Supervisor Salaries - Other Payroll Taxes & Insurance Postage Telephone Teletype and Telegraph Rental of Equipment Property Taxes Property Insurance Purchased Services Miscellaneous Expense Depreciation Purchaaext Service - ADT TOTAL
OPERATING. MAIHT.. CONST . SUPPLIES & SERVICE OperatlngE$Vplies Catalyatsjggjfrrve Maintena^jP*Materials ConatrudEStin Materials - Job Orders Contract Vork - Job Orders Equipment Rental M & R Purchased Maintenance TOTAL
CARRIED FORWARD
CURRENT MONTH
CUMULATIVE
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CTWI 6-002107
N14749.02
AMERICAN CYANAMID COMPANY CHICAGO PLANT
SUMMARY OF OST BY ELEMENT OF EXPENSE 1979
Page 2 of 2
BROUGHT FORWARD
PURCHASED UTILITIES Electricity Gas Fuel Oil Water Propane Gas TOTAL
CHARGES AND/OR CREDITS OTHER LOCATIONS IPS - Stamford Lab. Service Charge - TC Lab. IPS Warners Lab. Service Charge - Bound Brook Service Charge - Wayne Service Charge - Willow Island Service Charge - Charlotte Service Charge - Engineering ECD TOTAL
TOTAL PLANT COSTS
ADD - PROVISIONS Vacation & Holiday Maintenance & Repair Fixed Expense TOTAL
DEDUCT - CHARGES TO OTHER ACCOUNTS Construction Work in Progress Maintenance & Repair Reserve Wayne Control - Selling Expense Wayne CqtfMpi - Warehousing Expense Wayne CcJjtel - Selling Expense 0 & B Idle PlaifljpEpense Charges C^Other Locations
TOTAL
GROSS ACTUAL COST OF GOODS PRODUCED LESS: COST OP GOODS PROCESSED FURTHER NET: ACTUAL COST OF GGODS PRODUCED
DEDUCT
Cost of Mfg'd Goods Shipped
X3Xc></Xt
Inv, Adj* Mfg*d Goods
^3^4"
Chg. in Inv* Increase(decrease)
{ 2.9
Std. Cost of Net Production
Std* Cost Variation-Favorable(Unfavorable)
Z Variation from Net Std. Cost Production
CURRENT MONTH
CUMULATIVE IZHzSST
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CYWI 6-002108
PARENTHESIS-UNFAVORABLE
ORGANIC CHEMICALS DIVIS.
1 am
DISTRIBUTION OF STANDAr IT^COST VARIATION 73tH THDtfSAiai>oriX>ITAteSj-
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,, Litharge
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ANALYSIS OF STANDARD COST VARIATION
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AMERICAN CYANA'11D COMPANY MONTHLY ANALYSIS OF MISC65*ANEOUS CHARGES
Contributions, Subscriptions, Etc. Demurrage Job Orders Charged to Expense Meal Allowance Others Employee's Activities Sales Tax Miscellaneous Income Stationery & Office Supplies Freight Charges Travel a Living Service to Other Locations Dues, Memberships & Subscriptions Licenses Relocation Expense Scrap Sales Blood Samples City Head Tax Temporary Employment TOTAL
v MONTH ENDED 1979
YEAR TO DATE
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