福特的ABC成本分析资料P.pptVIP

31 Activity Based Costing BURDEN MAINTENANCE, REPAIR OTHER (MRO) BURDEN ? Capital cost of the Building – This segment includes the initial building cost, interest, and insurance. – Building cost is applied as a rate per square meter. The manufacturing environment dictates the appropriate floorspace model, and applies the cost per square meter/ per hour. – The depreciation period used for building capital is 30 years, in general accordance with IRS guidelines. Similar to equipment depreciation, a straight line depreciation method is employed. Most buildings, however, are not rendered useless after the 30 year period, so a residual value is applied up front, and subtracted from the initial capital value. Building 1 ABC Activity Based Costing/GRIMM TRAINING PRESENTATION 2 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 Optimization Dept. Labor Presentation 3 Activity Based Costing/GRIMM ? Depreciation ……………………………………………………Pg. 21 22 ? Interest …………………………………………………………. Pg. 23 24 ? Insurance ……………………………………………………...Pg. 25 ? Utilities ………………………………………………………….Pg. 26 ? Indirect Materials ……………………………………………..Pg. 27 ? MRO (Burden)………………………………………………….Pg. 28 - 33 ? Burden Summary ……………………………………………...Pg. 34 35 ? Frequently asked Burden Questions Answers ………….Pg. 36 TABLE OF CONTENTS: Burden Presentation 4 ABC Activity Based Costing What is GRIMM and ABC? ? GRIMM - Cost Optimizations Database Global Rates and Information of Machines and Materials. Used to accumulate