Activity Based Costing/GRIMM(ppt 36頁)（英文版）

Activity Based Costing/GRIMM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.
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GRIMM Equipment Representation;
Currently the database represents over 400 equipment manufacturers, and approximately 1600 machines, 2300 raw materials, & 2900 SBOC’s. (Standard Bought Out Components)
New technologies are being studied and continually added to the database.
This system is shared globally, compiling data from 9 countries/regions
United States, Great Britain, Germany, France, Italy, Mexico; Domestic and Maquiladora, Spain, and Portugual.
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Machines and Materials are updated annually. Raw material suppliers are contacted every year, and the new cost is entered into the system. Machine manufactures are contacted on a three year cycle. During the preceding two years, the PPI (Purchased Price Index, supplied by the Bureau of Labor Statistics) is utilized to update cost on an annual basis. The PPI method of updating has proved to be very accurate, within 1/2% of the new quotes from the manufacturers.

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