资源描述：
《成本管理技术在产品研发中的运用【外文翻译】》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。
1、外文翻译原文MethodologyandOrganizationofCostManagementforProductDevelopmentMaterialSource:Cost-EfficientDesignAuthor:KlausEhrlenspiel,AlfonsKiewertandUdoLindemannIfacompanyencountersafinanciallosssituation,themottousuallybecome“Downwiththecosts,whateveritcosts!”Theeconomiccrisesofthelastfewyears
2、producedadiverserangeofinstrumentswithwhichthecostsinacompanycouldbeloweredonalargescale.Experiencehastaughtus,however,thatsuchshrinkcuresdonottakeacompanyquicklyintoanewphaseofprosperity.Short-termcostmanagementiscomparabletofirstaidatanaccidentscene.Throughthesemeasurestheaccidentvictimc
3、ansurviveandbetransportedtoahospital.Itwouldnotoccurtoanemergencyphysiciantoleavethepatienttohisorherfateafteronlythosefirstaidmeasures.Likewise,whileshort-termmeasurescanprovidesomebreathingroomforbrokenenterprises,theresponsiblepartiesmustpermanentlysafeguardthecompany’seconomicsuccessth
4、roughmid-andlong-termcostmanagement。Effectiveproductdevelopmentcostmanagementeffectivemustconsiderallaspectsoftheproductlifecycle,frominitialplanningthroughthedisposalofaproduct.Thatmeansthattheorganizationalissuesrelatedproductdevelopmentmustbegiventhesameattentionastechnicalproblems.Ther
5、efore,asEhrlenspiel[Ehr06]describedit,productdevelopmentcostmanagementmustbebasedonanintegratedmethodologyofproductdevelopment.Theelementsofanintegratedproductdevelopment(IPD)methodologywillbedescribedbelow.Facedwithincreasingglobalcompetition,manyfirmsarefindingthatcost-basedpricingisbeco
6、mingarelicofthepast,whereasprice-basedortargetcostingisemergingasakeystrategictool.Consistentwiththenotionofprice-basedcosting,severalauthorshavearguedthattargetcostingisasuperiorapproachtocostreductionandcontrolwhencomparedwithtypicalstandard-costsystems.Targetcostingisameansofcostcontrol
7、inproductdevelopmentprocesses.Itwasdevelopedinthe1960sinJapan,fromindustrialpractice,andisasuccessortovalue7analysis.ThereweresimilarapproachesinEurope(e.g.,[Kes54,Lor76,Ehr85])andtheUnitedStates,wherethismethodofcostmanagementhasbeenintenselystudiedsincethe19
