福特的ABC成本培训资料(PPT 36页)

资料简介：

 Activity Based Costing/GRIMM
ABC Definition / Disclosure / Background   ………………Pg. 4 & 5
Elements of a Cost Estimate & Diagram ……………………Pg. 6 & 7

Direct Labor …………………………………………………….Pg. 9 - 11
Indirect Labor …………………………………………………..Pg. 12
Fringe Benefits …………………………………………….….. Pg. 13
MRO Labor ……………………………………………………. Pg. 14 & 15
Labor Summary ……………………………………………….. Pg. 16
LABOR Frequently asked Questions & Answers ……..…...Pg. 17 -  18
 Activity Based Costing/GRIMM
Depreciation ……………………………………………………Pg. 21 & 22
Interest …………………………………………………………. Pg. 23 & 24
Insurance   ……………………………………………………...Pg. 25
Utilities ………………………………………………………….Pg. 26
Indirect Materials ……………………………………………..Pg. 27
MRO (Burden)………………………………………………….Pg. 28 - 33
Burden Summary ……………………………………………...Pg. 34 & 35
Frequently asked Burden Questions & Answers ………….Pg. 36
          ABC                        Activity Based Costing     What is GRIMM and ABC?
GRIMM - Cost Optimization’s Database
 Global Rates and Information of Machines and Materials.  Used to accumulate & calculate manufacturing labor & overhead (burden) rates.
 Activity Based Cost System
 Identifies the uniqueness of each product’s processing method to determine overhead allocation, and applies the cost based on the major elements (Cost Drivers).
 Consistent and fair method to compensate suppliers for product cost.  Machine’s operating cost will remain consistent regardless of  manufacturer.
Confidentiality
 Good judgment should be maintained when discussing equipment cost between  competitive manufactures. Many machine builders request a non-disclosure agreement.
 Sensitive material should only be shared with the supplier for comparison information. Not a “one-sided” sharing process.

..............................

上一篇：负债成本的管理(PPT 20页)

下一篇：浅谈成本(PDF 6页)

某建工集团建筑企业材料采购问题剖析及成本(doc 43页)

成本会计的涵义与工作组织(ppt 24页)

成本管理--成本计划(PPT 117页)

工程项目设计阶段的成本规划与控制(pdf 30页)

SAP系统产品成本控制课程(ppt 45页)

企业简单实用成本控制赢利技巧讲义(PPT 125页)