福特的ABC成本培训资料英文.ppt

ABC Activity Based Costing/GRIMM; Activity Based Costing/GRIMM; Activity Based Costing/GRIMM; ABC  Activity Based Costing What is GRIMM and ABC?; ABC  Activity Based Costing ; ABC  Activity Based Costing Cost Elements;; Cost Estimate Diagram; ABC Activity Based Costing; Activity Based Costing  LABOR DIRECT LABOR; Activity Based Costing;Labor specifically identified with a value-added step in the manufacturing process. Each year, during an economic adjustment, information is gathered from the following resources. Rates are developed based on the average wage in the commodity. This includes union and non-union shops, and all regions in the targeted country. They are not intended to reflect any one particular supplier, but are intended to cover the range of labor cost paid by efficient suppliers. Resources U.S. Department of Labor, Bureau of Labor Statistics; Employment Earnings Report U.S. Bureau of Census Survey of Manufactures Historical documentation; Supplier / Estimator Feedback; Activity Based Costing  LABOR INDIRECT LABOR; Activity Based Costing  LABOR FRINGE BENEFITS; Activity Based Costing  LABOR MAINTENANCE, REPAIR OTHER (MRO) LABOR; Activity Based Costing  LABOR MAINTENANCE, REPAIR OTHER (MRO) LABOR; Activity Based Costing  LABOR Labor Summary:; Activity Based Costing  LABOR Labor - Question Answers; Activity Based Costing  LABOR Labor - Question Answers; ABC Activity Based Costing; ABC Activity Based Costing Terminology;; Activity Based Costing  BURDEN DEPRECIATION; Activity Based Costing  BURDEN