TE-MPE-EM Costing Betty Magnin 29/11/20121

Costing History Operational budgets Invoicing Cost balancing over fiscal year 2 29/11/2012

Budgetary situation (2010) Design office Assembly workshop Subcontracting PCB Manufacturing 29/11/2012 3

2010 pricing model Operational budget for non invoiceable expenses Librarie * Outsourcing management and follow-up * Maintenance of workshop equipments Investment strategy Planified expenses for the replacement of existing equipement (10% of the installed value)* Expenses for new processes to be charged to the product *4 dedicated budget codes 29/11/20124

Operational budget Libraries (89511) Altium 1 FSU * (was previously allocated for PCAD since years) 30k/year paid by ELEC Cadence 1 FSU * Until 2011, was done by 2 and then 1 staff, retired 06/2011 * 1 FSU = 100k/year 529/11/2012

Operational budget Outsourcing management (89512) Before 2009, required 2 FSU 2010, reduced to 1 FSU 2011, change S107 to S144, profile reviewed from administrative to technician 2012, increased to 2 FSU 2013 : impact of LS1 ? FSU: possible to adapt capacity to load (3 months advice) 629/11/2012

Investment in infrastructure PCB workshop, 1770k for the last 6 years Machines for large MPDG600k Laser Direct Imaging700k Flying probe electrical tester 30k AOI380k Planning tool 60k Forecast: Migration into B107 Laser 729/11/2012

Investment in infrastructure Assembly workshop: 650k for the last 6 years Screen printing of solder paste 30k Automatic placement 270k Inspection 30k Cleaning 50k Press-fit inserter 30k BGA repair 110k Replacement of the reflow oven200k Paste deposition by jet printing200k CAD-CAM software (Aegis) 30k 829/11/2012

Investment in infrastructure Repair workshop (B867) Humidity and temperature control Copy of the repair area in the assembly workshop Specific RP constraints (fume extraction,..) 929/11/2012

Invoicing model 1 job = 1 invoice (JMT or RFF) Individual if direct demands (PCB or Assembly) Global if Design + PCB + Components + Mechanics + Assembly No «overhead» At completion of the job Expenses and invoicing through the transitory budget codes of the section. 1029/11/2012

Calculation methods Design office FSU: 1 design = 1 job (JMT) Estimation based on the technical parameters of the layout Invoiced on the actual elapsed time Invoiced to the user on the basis of The elapsed time invoiced by FSU Effective hourly rate 72.- CHF 1129/11/2012

Calculation methods Standard PCB at CERN (done by FSU Team) Invoiced on the basis of Technical parameters of the product Hourly cost of FSU Consumable costs MPGD (done by staff) Invoiced on the basis of Technical parameters of the product Elapsed time Consumable costs 1229/11/2012

Calculation methods Assembly at CERN Invoiced on the basis of Elapsed time for manual work (prototypes, rework and repair) Technical parameters of the product for machine placement Consumable costs 1329/11/2012

Calculation methods Components Invoiced on the basis of the real cost Mechanical parts Invoiced on the basis of the real cost Outsourced assembly Invoiced on the basis of the real cost 1429/11/2012

Cost follow-up Based on payment, according to CET data. Each area of the section has a dedicated transitory code Design Office /11/2012 MoisFacturationInter-Sect TID/JOD/ GEM Mag RecettesAI facturéLSMagasinMachine Mainten. Machines JOD/JODFA C CdesTransp. TE+MM E Dépenses Paiements TOTAL Reports Janvier Février Mars Avril Mai Juin Juillet Août Septembre Octobre Novembre Décembre BE

PCB Workshop /11/2012 MoisFacturationInter-Sect TID/JOD/ GEM Mag RecettesAI facturéLSMagasinMachine Mainten. Machines JOD/JODFA C CdesTransp. TE+MM E Dépenses Paiements TOTAL Janvier Février Mars Avril Mai Juin Juillet Août Septembre Octobre Novembre Décembre PMT Cost follow-up

1729/11/2012 Cost follow-up Assembly Workshop MoisFacturationInter-Sect TID/JOD/ GEM Mag RecettesAI facturéLSMagasinMachine Mainten. Machines JOD/JODFACCdesTransp. TE+MM E Dépenses Paiements TOTAL Janvier Février Mars Avril Mai Juin Juillet Août Septembre Octobre Novembre Décembre WS

1829/11/2012 Cost follow-up Subcontracting and components MoisFacturationInter-Sect TID/JOD/ GEM Mag RecettesAI facturéLSMagasinMachine Mainten. Machines JOD/JODFA C CdesTransp. TE+MM E Dépenses Paiements TOTAL Reports Janvier Février Mars Avril Mai Juin Juillet Août Septembre Octobre Novembre Décembre SST

19 Any question? 29/11/2012