福特得ABC成本培训资料.pptVIP

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 2