I am conducting a study of Manufacturing Companies with annual revenue
greater than $200MM. I would like to benchmark the break out of the
COGS for several manufacturing subsectors:
1. Automotive Manufacturing
2. Consumer Durable Manufacturing
3. Beverage Manufacturing
4. Food Manufacturing
5. Textile / Clothing Manufacturing
6. Paper Manufacturing
7. Electronics Manufacturing
8. Chemicals Manufacturing
9. Petroleum and Coal Manufacturing
10. Metals Manufacturing Manufacturing
etc....
I need either average percentages by sub sector or several examples of
companies breakouts in each sub sector.
The categories I would like COGS broken into include:
Direct Materials
Direct Labor
Manufacturing Overhead
And could be broken further into:
Variable Overhead - Labor
Variable Overhead - Non-Labor
Fixed Overhead - Labor
Fixed Overhead - Non-Labor
So an ideal answer would be:
Automotive Manufacturing:
Cost Category                       Typical % of COGS
Direct Materials                       50%
Direct Labor                           30%
Manufacturing Overhead                 20%
Detailed breakdown:
Variable Overhead - Labor              5%       
Variable Overhead - Non-Labor          10%
Fixed Overhead - Labor                 3%
Fixed Overhead - Non-Labor             7%
OR
The following 3 Automotive Manufacturers are representative of their industry:
Ford, Delphi, Visteon
The break outs for each are as follows:
Delphi:
Total COGS = $24.8BB
Direct Materials                       $12.2BB
Direct Labor                           $7.2BB
Manufacturing Overhead                 $5.4BB
Detailed breakdown:
Variable Overhead - Labor              $1.5BB       
Variable Overhead - Non-Labor          $2.5BB
Fixed Overhead - Labor                 $1.0BB
Fixed Overhead - Non-Labor             $0.4BB
Ford:
COGS = 
Direct Materials =
etc....
Price is $50 for all 10 subsectors, we can negotiate if you have data
on only a select few.

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Clarification of Question by rspieler-ga on 11 Jan 2005 07:20 PST

I will tip for a timely response to this question. Please ignore the
comment on the bottom of the question on price. The new price of $200
+ tips is the correct price.