福特的ABC成本培训资料.ppt36

 ABC Activity Based Costing/GRIMM

TRAINING  PRESENTATION

 Activity Based Costing/GRIMM
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
 Activity Based Costing/GRIMM
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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