福特的ABC成本培訓資料英文(ppt 36頁)

TABLE OF CONTENTS:
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
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.
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.
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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