福特的ABC成本培訓資料(PPT 36頁)

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.

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