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

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

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

4. 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

5. 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

6. 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

7. 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

8. 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

9. 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

10. 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

11. 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

12. 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

13. 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

14. 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

15. Cost follow-up Based on payment, according to CET data. Each area of the section has a dedicated transitory code Design Office 89509 1529/11/2012 MoisFacturationInter-Sect TID/JOD/ GEM Mag RecettesAI facturéLSMagasinMachine Mainten. Machines JOD/JODFA C CdesTransp. TE+MM E Dépenses Paiements TOTAL Reports 0 0 0 0 Janvier 30 330 20 221 10 109 Février 46 422 58 784 - 12 362 Mars 50 094 41 822 8 272 Avril 54 666 55 574 - 908 Mai 85 266 65 427 19 839 Juin 80 946 86 739 - 5 793 Juillet 39 780 47 954 - 8 174 Août 111 942 39 931 72 011 Septembre 59 598 51 549 8 049 Octobre 77 670 67 014 10 656 Novembre 0 0 0 0 Décembre 0 0 0 0 BE 636 714 0 0 535 014 0 0 0 0 0 0 0 101 700

16. PCB Workshop 89569 1629/11/2012 MoisFacturationInter-Sect TID/JOD/ GEM Mag RecettesAI facturéLSMagasinMachine Mainten. Machines JOD/JODFA C CdesTransp. TE+MM E Dépenses Paiements TOTAL 342 960 0 Janvier 90 391 24 300- 250 114 441 100 666 4 416 4 854 248 110 184 4 257 Février 79 050 12 962 92 012 109 892 2 371 17 937 287 130 487- 38 475 Mars 150 781 10 956 161 737 79 757 5 571 27 231 212 112 770 48 967 Avril 54 696 14 202 68 898 78 111 2 723 28 049 270 109 153- 40 255 Mai 70 098 21 161 91 259 100 570 4 402 24 713 306 129 991- 38 732 Juin 76 281 14 315 90 596 100 415 0 35 218 49 135 682- 45 086 Juillet 67 029 10 721- 9 056 68 694 101 393 0 41 421 0 142 813- 74 119 Août 81 929 22 707 104 636 91 318 11 858 17 372 2 120 550- 15 914 Septembre 50 845 5 856 56 701 77 684 4 309 27 780 1 109 774- 53 073 Octobre 135 249 18 945 154 194 116 053 8 176 37 741 9 161 980- 7 786 Novembre 0 0 0 0 0 0 0 0 Décembre 0 0 0 0 0 0 0 0 PMT 856 349 156 125 333 6541 346 128 955 858 0 43 826 0 0 0 262 315 1 385 01 263 384 82 744 Cost follow-up

17. 1729/11/2012 Cost follow-up Assembly Workshop 89529 MoisFacturationInter-Sect TID/JOD/ GEM Mag RecettesAI facturéLSMagasinMachine Mainten. Machines JOD/JODFACCdesTransp. TE+MM E Dépenses Paiements TOTAL 1 350 0 Janvier 8 325 7 547 15 872 22 4 500 0 4 522 11 351 Février 13 034 3 839 16 873 21 4 500 100 4 621 12 252 Mars 5 883 15 620 21 503 0 4 500 66 4 566 16 937 Avril 5 292 10 726 16 018 0 4 500 30 4 530 11 488 Mai 6 576 24 704 31 280 21 4 500 1 176 5 697 25 583 Juin 1 968 17 773 19 741 0 4 500 0 15 241 Juillet 4 117 18 527 22 644 0 4 500 0 18 144 Août 1 464 39 227 40 691 874 4 500 2 239 7 613 33 079 Septembre 5 947 17 046 22 993 179 4 500 6 753 11 431 11 562 Octobre 5 580 22 933 28 513 771 4 500 0 5 271 23 242 Novembre 0 0 0 0 0 0 0 Décembre 0 0 0 0 0 0 0 WS 58 185 177 942 1 350 237 477 0 0 1 886 45 000 0 0 10 364 0 057250 180 227

18. 1829/11/2012 Cost follow-up Subcontracting and components 89519 MoisFacturationInter-Sect TID/JOD/ GEM Mag RecettesAI facturéLSMagasinMachine Mainten. Machines JOD/JODFA C CdesTransp. TE+MM E Dépenses Paiements TOTAL Reports 0 0 0 Janvier 37 562 168 37 730 2 294 10 263 127 12 684 25 046 Février 56 746 319 57 065 3 307 37 712 10 41 029 16 035 Mars 39 167 305 39 472 5 718 52 456 273 58 447- 18 975 Avril 28 140 250 28 390 2 675 24 519 299 27 493 896 Mai 59 385 455 59 840 490 56 152 961 57 603 2 237 Juin 30 226 0- 45 30 181 0 22 689 115 22 804 7 377 Juillet 26 117 7 26 124 0 25 959 10 25 969 155 Août 55 810 0 17 704 36 809 15 54 528 1 282 Septembre 22 920 1 151 24 071 1 830 37 209 12 39 050- 14 980 Octobre 35 803 633 36 436 1 769 40 149 10 41 928- 5 493 Novembre 0 0 0 0 0 0 0 0 Décembre 0 0 0 0 0 0 0 0 SST 391 876 3 287- 45 395 118 0 0 35 788 0 0 0 343 916 1 833 0 381 537 13 581

19. 19 Any question? 29/11/2012