福特的ABC成本培训资料英文版.pptVIP

ABC Activity Based Costing/GRIMM TRAINING PRESENTATION 2018 年 4 月 28 日星期 六 1 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 - 2 TABLE OF CONTENTS: PRESENTATION PREPARED BY: