- 名称：福特的ABC成本培训资料（英文版）
- 类型：企业培训
- 大小：224 KB
- 更新时间：05-02 19:44:09
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- 语言：简体中文
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《福特的ABC成本培训资料（英文版）》下载简介
ABCActivityBasedCostingWhatisGRIMMandABC?
GRIMM-CostOptimization’sDatabase
GlobalRatesandInformationofMachinesandMaterials.Usedtoaccumulate&calculatemanufacturinglabor&overhead(burden)rates.
ActivityBasedCostSystem
Identifiestheuniquenessofeachproduct’sprocessingmethodtodetermineoverheadallocationandappliesthecostbasedonthemajorelements(CostDrivers).
Consistentandfairmethodtocompensatesuppliersforproductcost.Machine’soperatingcostwillremainconsistentregardlessofmanufacturer.
Confidentiality
Goodjudgmentshouldbemaintainedwhendiscussingequipmentcostbetweencompetitivemanufactures.Manymachinebuildersrequestanon-disclosureagreement.
Sensitivematerialshouldonlybesharedwiththesupplierforcomparisoninformation.Nota“one-sided”sharingprocess.
ABCActivityBasedCosting
GRIMMEquipmentRepresentation;
Currentlythedatabaserepresentsover400equipmentmanufacturersandapproximately1600machines2300rawmaterials&2900SBOC’s.(StandardBoughtOutComponents)
Newtechnologiesarebeingstudiedandcontinuallyaddedtothedatabase.
Thissystemissharedgloballycompilingdatafrom9countries/regions
UnitedStatesGreatBritainGermanyFranceItalyMexico;DomesticandMaquiladoraSpainandPortugual.
MachinesandMaterialsareupdatedannually.Rawmaterialsuppliersarecontactedeveryyearandthenewcostisenteredintothesystem.Machinemanufacturesarecontactedonathreeyearcycle.DuringtheprecedingtwoyearsthePPI(PurchasedPriceIndexsuppliedbytheBureauofLaborStatistics)isutilizedtoupdatecostonanannualbasis.ThePPImethodofupdatinghasprovedtobeveryaccuratewithin1/2%ofthenewquotesfromthemanufacturers.
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