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Target costing
- 2. 仂亳仍仂 唏亞亳亶仆 亟勵仄1.Price-led costing/勵仆 仆 唏亞唏唏 亟亳亟舒/. Market prices are used to determine allowable--or target--costs. Target costs are calculated using a formula similar to the following: market price - required profit margin = target cost.2. Focus on customers/亞仍亞亟 唏于仍唏唏/. Customer requirements for quality, cost, and time are simultaneously incorporated in product and process decisions and guide cost analysis. The value (to the customer) of any features and functionality built into the product must be greater than the cost of providing those features and functionality3. Focus on design/亰舒亞于舒 唏于仍唏唏/. Cost control is emphasized at the product and process design stage. Therefore, engineering changes must occur before production begins, resulting in lower costs and reduced "time-to-market" for new products.4.Cross-functional product and process teams/弍勵亞亟勵勵仆亳亶 亞亳仆亢亳仆 仍/are responsible for the entire product from initial concept through final production.5. Value-chain involvement./勵仆 仆亶 亞亳仆亢亳仆 仍仆亳亶 仂仂仍仂仂/ All members of the value chain--e.g., suppliers, distributors, service providers, and customers--are included in the target costing process.6. A life-cycle orientation. /舒仄亟舒仍仆 仂亶亞亳亶仆 弍舒亳仄亢舒舒/Total life-cycle costs are minimized for both the producer and the customer. Life-cycle costs include purchase price, operating costs, maintenance, and distribution costs.
- 4. ToyotaToyota 从仂仄仗舒仆亳 仆 2005 仂仆亟 GM 亞 亞勵亶亢 舒仄亞亳亶仆 仂仄 仄舒亳仆 勵亶仍亟于仍亞 从仂仄仗舒仆亳 弍仂仍仂仆.亅仆 仆
- 5. 1. 仄亠亳从亳亶仆 亰舒 亰仍亟 仆于仆亶 仂仍弍仂仂仂亶
- 6. 2. 仄亠亳从亟舒亟 礆舒 勵仆 仄舒亳仆舒舒 亰舒于舒仍 亟仂仂仂亟仆 仄舒亳仆亟舒舒 亳仍勵勵 toyota 亞 亟舒仍亟舒仆 舒于舒 于? 亟亞亳亶亞 仂仂仂仆 磦亟舒仍 ﾐ.
- 7. 3. Toyota 弍舒亟 仄舒亳仆亟舒舒 磿亞舒亞亟舒 磿亞舒舒 弍仂仍 勵仆 仍 toyota仄舒 亰唏于 亳亶亟仍 亞舒亞舒舒仆. 亅仆 弍仂仍 亰仂亳仍仂 唏唏亞 ﾐ.1. 勵亞亟勵勵仆亳亶 唏仍唏于仍唏亞唏唏亅仆 亞 仆 仂亟仂仂亞亳亶仆 弍舒亶亞舒舒 舒于仂仄舒亳仆亟亟舒舒 舒仆舒舒舒仍 舒仆亟仍舒 弍唏亞唏唏亟 亳仆 弍勵亞亟勵勵仆 亞舒亞舒 舒亶 弍亳
- 8. Toyota 仆 仍亟 舒于仂仄舒亳仆舒舒 礆舒 亢亳亢亳亞仍仆亞亳亶仆 勵仆 亞舒亞舒于舒仍 亳仆 勵仆亳亶亞 亟舒于亢, 仂仂 亳仆 舒亳亞舒亶 勵仆 弍仂仍亢 舒亟舒 于 ? 亟亞亳亶亞 仂仂仂仂仍仂仆. 丱亳仆 弍舒 亳仆 勵仆亳亶仆 亰唏唏唏 仆 亰舒 亰仍亟 亳仆 舒仆亟仍舒亞亳亶亞 弍亳亶 弍仂仍亞仂亢 亳 仄亢亞 亰舒舒亞亟舒舒亟 仆唏仍唏唏仍唏仆.
- 9. 勳勵仆亳亶 亟舒舒舒亞舒舒 唏亞亳亶亞 仂亟仂仂亶仍仂仆. 亅仆 唏亞亳亶仆 唏仍唏于仍唏亞唏唏 仆 弍勵亞亟勵勵仆亳亶 唏仍唏于仍唏亞唏唏 弍仂仍仂仆 勵亶仍亟于仍仍亳亶仆 弍舒亞舒舒仄亢, 亟舒仍亟舒舒仆 勵仆 亰亞 亟 仍亞仍舒舒仆.2. 亊仍亞舒舒舒亶 唏亞亳亶亞 仂仂仂仂仍仂Toyota 仆 亳仆 仄舒亳仆亟仆 唏亞亳亶亞 亳亞亞勵亶 弍舒亶舒舒 亳仆 亰舒亞于舒仆 仄舒亳仆亟仆 唏亞亳亶亞 仂仂仂仂仍仂仆. Toyota 仆 唏仆亟唏 勵亳仆 舒亟舒仍舒亶 亳仍勵勵 弍舒亞舒 亰舒亟舒仍 亞舒舒 亳 弍勵仄亢亶 亠仆仂仍仂亞亳亶亞 仂仍仂仆. 亅仆 亠仆仂仍仂亞亳亶仆 勵亳仆亟 唏亞亳亶仆 仍弍仍亰仍亳亶亞 弍舒亞舒亞舒亢, 舒仍亳仆亞亳亶仆 弍仂仍仂仆 勵亶仍亟于仍仍亳亶仆 亰舒亟仍亞 仄仆亢 舒亟舒仆.
- 10. 仆亞仆 亳仆 弍仂仍仂仆 亳仆 亰舒亞于舒仆 唏亞亳亶亞 仂亟仂仂亶仍仂亟仂仂 亰唏于唏仆 亰舒亞于舒 弍仂仍仂仆 勵亶仍亟于仍仍亳亶仆 弍舒亞舒舒仄亢亳仆亟 仆 舒仆亟仍舒仆 仂亟仂仂亶仍仂 弍仂仍仂仆.3. 哦亞亳亶仆 唏仍唏于仍唏亞唏唏亞 亟仄亢亳哦亞亳亶仆 唏仍唏于仍唏亞唏唏仆亳亶 亞仂仍 亰仂亳仍亞仂 仆 亳仍勵勵 舒亶仆 亰舒亞于舒舒亶 礆亟 唏唏亞亶 仄舒亳仆亞 勵亶仍亟于仍 弍舒亶舒仆 ﾐ.
- 11. 哦亞亳亶亞 弍舒亞舒亞舒 亰仂亳仍 仆 弍勵仍 弍勵仆 勵亶仍亟于仍仍亳亶仆 唏亞亳亶亞 弍舒亞舒亞舒仆舒舒 舒于仂仄舒亳仆 亟 舒仆亞亳亟舒亟 仆仂仂亞亟仂 唏亞亳亶亞 弍舒亞舒亞舒 磦亟舒仍 ﾐ. 亳亢亳亞 仄亢仆亳亶 舒舒仍亞 亟 舒仆亞亳亟亞 弍勵亢 弍舒亶亞舒舒 勵亶仍亟于仍仍 弍仂仍亞仂仆 亟 舒舒亢 舒亟舒仆舒舒 仆亳亶 唏亞亳亶仆 仄亢亞 弍仍亢 舒亟舒仆.勵亞仆仍亅仆 亢亳仆亳亶 亞仂仍 舒仆舒舒 仆 Toyota 从仂仄仗舒仆亳亶仆 唏唏亳亶仆 亰舒亞于舒 舒舒 舒仆亟仍舒仆 亰仂亳仍仂 唏亞亳亶仆 唏仍唏于仍唏亞唏唏亞 舒仍舒仆.
- 12. Toyota 从仂仄仗舒仆亳 仆 唏唏亳亶仆 亰仂亳仍仂 唏唏亞唏唏 唏唏亳亶仆 亰舒亞于舒仆 唏唏亞 弍仂仍仂仆 亟 舒仆亞亳 弍仂仍亞仂仆 亟 唏亞亳亶亞 弍舒亞舒亞舒仆舒舒 勵 舒亟舒仆 仄唏仆
- 13. 勳仆亳亶仆 磿亞舒舒 弍仂仍仂仆 舒舒亟仍舒亞舒舒亶 唏唏仍唏仍亳亶亞 亳亶仆.
- 14. Toyota 仆 弍勵亞亟勵勵仆亳亶 亰舒亞于舒亞 唏唏仍唏 仆 亰仂亳仍仂 唏唏亞 勵 仄唏仆 舒亳亞 仂仍仂, 唏仆亟唏 勵亳仆 舒亟舒仍舒亶亞舒舒 舒亢亳仍仍舒 舒亞舒 亰舒仄 弍仂仍仂亞 仂仍仆