福特公司ABC成本培訓資料(英文版)(ppt 36頁)

福特公司ABC成本培訓資料(英文版)(目錄：
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成本培訓資料(英文版)(內容提要：
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.

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