福特的abc成本培训文件英文.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 TABLE OF CONTENTS: PRESENTATION PREPARED BY: Diane M. Blair (dblair12) ext. 33-78525) Burden Analysis, Cost Opti