福特公司ABC成本培训资料(英文版)(ppt 36页)

资料简介：

福特公司ABC成本培训资料(英文版)(目录：
ABC Definition / Disclosure / BackgroundPg. 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
DepreciationPg. 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

 

福特公司ABC成本培训资料(英文版)(内容提要：
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：成本费用的问题与砍掉成本技巧(ppt 74页)

下一篇：家具本低成本差异化策略(doc 48页)

作业成本计算及管理(doc 18页)

如何有效控制人力资源成本(PPT 50页)

生产管理和成本管理的战略与技巧(ppt 150页)

适时制与作业成本法(ppt 38页)

企业质量成本管理方法概述(PPT 55页)

合同成本管理策划(DOC 30页)