福特成本計算(ppt 36頁)英文

TRAINING PRESENTATION

n ABC Definition / Disclosure / Background ………………Pg. 4 & 5
n Elements of a Cost Estimate & Diagram ……………………Pg. 6 & 7
n Direct Labor .Pg. 9 - 11
n Indirect Labor ………………………..Pg. 12
n Fringe Benefits ………………….….. Pg. 13
n MRO Labor . Pg. 14 & 15
n Labor Summary …………………….. Pg. 16
n LABOR Frequently asked Questions & Answers ……..…...Pg. 17 - 18
Activity Based Costing/GRIMM
n Depreciation Pg. 21 & 22
n Interest ……. Pg. 23 & 24
n Insurance ...Pg. 25
n Utilities …….Pg. 26
n Indirect Materials …………………..Pg. 27
n MRO (Burden)……………………….Pg. 28 - 33
n Burden Summary …………………...Pg. 34 & 35
n Frequently asked Burden Questions & Answers ………….Pg. 36

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