某汽车的ABC成本分析资料36PP.pptx

2021年9月22日星期三 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 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. 5 ABC