(XXXX0202)福特的ABC成本分析资料-36PP.pptVIP

* Activity Based Costing  BURDEN MAINTENANCE, REPAIR OTHER (MRO) BURDEN MRO Burden for Building Cost Maintenance Similar to tooling and equipment MRO, building expenses are divided into Capital and Operating Supplies segments. GRIMM distinguishes three different building environments; light manufacturing, foundry, and heavy stamping. These models vary based on the required infrastructure; foundation, overhead cranes, underground conveyor systems, etc., as appropriate. Each machine in the database is assigned to its typical floorspace environment, resulting in th