某汽车的ABC成本培训资料.pptx

ABC Activity Based Costing/GRIMMTRAINING PRESENTATION Activity Based Costing/GRIMMTABLE OF CONTENTS:ABC Definition / Disclosure / Background ………………Pg. 4 5Elements of a Cost Estimate Diagram ……………………Pg. 6 7Direct Labor …………………………………………………….Pg. 9 - 11Indirect Labor …………………………………………………..Pg. 12Fringe Benefits …………………………………………….….. Pg. 13MRO Labor ……………………………………………………. Pg. 14 15Labor Summary ……………………………………………….. Pg. 16LABOR Frequently asked Questions Answers ……..…...Pg. 17 - 18Labor PresentationPRESENTATION PREPARED BY: Diane M. Blair (dblair12) ext. 33-78525)Burden Analysis, Cost Optimization Dept. Activity Based Costing/GRIMMTABLE OF CONTENTS:Burden PresentationDepreciation ……………………………………………………Pg. 21 22Interest …………………………………………………………. Pg. 23 24Insurance ……………………………………………………...Pg. 25Utilities ………………………………………………………….Pg. 26Indirect Materials ……………………………………………..Pg. 27MRO (Burden)………………………………………………….Pg. 28 - 33 Burden Summary ……………………………………………...Pg. 34 35Frequently asked Burden Questions Answers ………….Pg. 36 ABC Activity Based Costing What is GRIMM and ABC?GRIMM - Cost Optimization’s Database Global Rates and Information of Machines and Materials. Used to accumulate calculate manufacturing labor overhead (burden) rates. Activity Based Cost System Identifies the uniqueness of each product’s processing method to determine overhead allocation, and applies the cost based on the major elements (Cost Drivers). Consistent and fair method to compensate suppliers for product cost. Machine’s operating cost will remain consistent regardless of manufacturer. Confidentiality Good judgment should be maintained when discussing equipment cost between competitive manufactures. Many machine builders request a non-disclosure agreement. Sensitive material should only be shared with the supplier for comparison information. Not a “one-sided” sharing process. ABC Activity Based Costing GRIMM Equipment Representation;Currently the database represents over 400 equipment m