福特公司ABC成本法培訓資料(英文版)(ppt 36頁)

福特公司ABC成本法培訓資料(英文版)內容提要：
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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Labor specifically identified with a value-added step in the manufacturing process. Each year, during an economic adjustment, information is gathered from the following resources. Rates are developed based on the average wage in the commodity. This includes union and non-union shops, and all regions in the targeted country. They are not intended to reflect any one particular supplier, but are intended to cover the range of labor cost paid by efficient suppliers.
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Labor - Question & Answers：
When I’m negotiating with a supplier, should I change my direct labor rate/hour to match the supplier?
No. The direct labor rate is based on the national average, which we believe is the competitive wage all suppliers should be measured against.
Do these rates reflect union shops?
Union shops are included in the study, as well as non-union shops. Regardless if the supplier is union or not, it is their responsibility to remain competitive. We treat all suppliers equally, not allowing anyone an advantage over another.

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