TRAINING PRESENTATION(ppt 36頁)

TRAINING PRESENTATION contents：
I 、ABC Definition / Disclosure / Background
II、Elements of a Cost Estimate & Diagram
III 、Direct Labor
IV 、Indirect Labor
V 、Fringe Benefits
VI 、MRO Labor
VII 、Labor Summary
VIII 、LABOR Frequently asked Questions & Answers

TRAINING PRESENTATION Intorduction：
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.

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