福特ABC成本分析資料(PPT 36頁)

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 - 1
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
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