欢迎来到天天文库
浏览记录
ID:50806702
大小:884.50 KB
页数:78页
时间:2020-03-14
《目标成本法培训.ppt》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、Market-BasedPricing&CostingStudyPresentedby:ChuckMarx-PartnerJohnJ.Dutton-SeniorManagerArthurAndersenAdvancedCostManagementLeadershipTeamMarket-BasedPricing&CostingStudyEvaluateCurrentCostAccountingPracticesBestPracticesAbilitytoSupportTargetCostingEvaluateCurrentPracticesintermsofTargetCostingIntro
2、duceTargetCostingDescribeKeyElementsDescribeRolesandResponsibilitiesDescribeBestPracticesReportonOurFindingsObjectivesAgendaTargetCostingOverviewTheVoiceoftheCustomerStrategicPlanning-CompetitiveIntelligenceProfitPlanningNewProductDevelopmentCostAccounting/CostPlanningEngineeringToolsandTargetsCostT
3、ables/CostDriversPriceCompetitionCompanyPricingActionMercedes-BenzCompaqComputerCorp.BoeingLoweringluxurycarpricesbyalmost15%Slashingpersonalcomputerpricesby23%Essentiallyfreezingpricesofcommercialairplanesforfiveyears.Nowofferingpricediscounts.Market-BasedPricesTargetCostingOverview“TargetCosting”D
4、efinitions“TargetCostingcanbedefinedasacostmanagementtoolfordeducingtheoverallcostofaproductoveritsentirelifecyclewiththehelpoftheproduction,engineering,researchanddesign,marketingandaccountingdepartments.”MichiharuSakurai(1989)TargetCostingis“acomprehensivecostplanning,costmanagement,andcostcontrol
5、concept...usedprimarilyattheearlystagesofproductdesigninordertoinfluenceproductcoststructuresdependingonthemarketderivedrequirements.TheTargetCostingprocessrequiresthecost-orientedcoordinationofallproduct-relatedorganizationalfunctions.”PeterHorvath(1993)InThePastTodayCost+ProfitPriceMarketPrice-Tar
6、getProfitAllowableCostCostofFutureProductsVariableOperatingCostsFixedCostsTargetCostingKeyIdeasObjective:MeetcustomerneedsandwantsatpricesconsistentwithcustomerexpectationsValue=FunctionandQualityCostTargetCostingCustomerValueTargetCostingDevelopmentCommitstheCost60%20%10%5%5%85%5%2%3%5%CostsCommitt
7、edCostsIncurredConceptDesign/EngineeringTestingProcessPlanningProductionTargetCostingAccountabilityandCommitmentTargetGoalTargetCommitmentTargetCostingTheChangingMarketPlaceInnovationinprocessandprodu
此文档下载收益归作者所有