福特的abc成本培训资料

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1、福特的ABC成本培训资料ABCActivityBasedCosting/GRIMMTRAININGPRESENTATIONActivityBasedCosting/GRIMMABCDefinition/Disclosure/Background………………Pg.8><#004699'>4&5ElementsofaCostEstimate&Diagram……………………Pg.6&7DirectLabor…………………………………………………….Pg.9-11IndirectLabor…………………………………………………..Pg.12FringeBenefits……

2、……………………………………….…..Pg.13MROLabor…………………………………………………….Pg.1<#004699'>4&15LaborSummary………………………………………………..Pg.16LABORFrequentlyaskedQuestions&Answers……..…...Pg.17-18TABLEOFCONTENTS:PRESENTATIONPREPAREDBY:DianeM.Blair(dblair12)ext.33-78525)BurdenAnalysis,CostOptimizationDept.LaborPresentationA

3、ctivityBasedCosting/GRIMMDepreciation……………………………………………………Pg.21&22Interest………………………………………………………….Pg.23&2<#004699'>4Insurance……………………………………………………...Pg.25Utilities………………………………………………………….Pg.26IndirectMaterials……………………………………………..Pg.27MRO(Burden)………………………………………………….Pg.28-33BurdenSummary……………………

4、………………………...Pg.3<#004699'>4&35FrequentlyaskedBurdenQuestions&Answers………….Pg.36TABLEOFCONTENTS:BurdenPresentationABCActivityBasedCostingWhatisGRIMMandABC?GRIMM-CostOptimization’sDatabaseGlobalRatesandInformationofMachinesandMaterials.Usedtoaccumulate&calculatemanufacturinglabor&ove

5、rhead(burden)rates.ActivityBasedCostSystemIdentifiestheuniquenessofeachproduct’sprocessingmethodtodetermineoverheadallocation,andappliesthecostbasedonthemajorelements(CostDrivers).Consistentandfairmethodtocompensatesuppliersforproductcost.Machine’soperatingcostwillremainconsistentregardlessofmanu

6、facturer.ConfidentialityGoodjudgmentshouldbemaintainedwhendiscussingequipmentcostbetweencompetitivemanufactures.Manymachinebuildersrequestanon-disclosureagreement.Sensitivematerialshouldonlybesharedwiththesupplierforcomparisoninformation.Nota“one-sided”sharingprocess.ABCActivityBasedCostingGRIMME

7、quipmentRepresentation;Currentlythedatabaserepresentsover<#004699'>400equipmentmanufacturers,andapproximately1600machines,2300rawmaterials,&2900SBOC’s.(StandardBoughtOutComponents)Newtechnologiesarebeingstudiedandc