目标成本课程教材资料.pptVIP

* ? ? ? Estimations and costs control 评估与成本控制 Subjects to examine 评估项目 ·?????????????? GENERALITY ON PROFITABILITY – COSTS – NEW INITIATIVES 利润性-成本-新起点的概述 ·?????????????? PROFITABILITY – MARGIN OF CONTRIBUTION – VARIABLE COSTS – FIXED COSTS 利润性-边际效益-变动成本-固定成本 ·?????????????? SPLITTING OF VARIABLE COST 变动成本的分解 ·?????????????? COSTS TEMPORAL VALIDITY 成本的时效性 ·?????????????? NEW MODEL DEVELOPMENT PLAN 新车型开发计划 ·?????????????? MAIN ACTIVITY OF ESTIMATED COSTS ANALYSIS 成本分析的主要工作 ·?????????????? BILL OF MATERIALS – FINAL STATEMENTS – FUNCTIONAL TECHNICAL GROUPS 零合件清单-决算报告-功能部件分组 ·?????????????? TECHNICAL DESCRIPTION – MAKE OR BUY 技术描述-自制及外购 ·?????????????? TECHNICAL GROUPS GENERAL EVALUATION 技术组总体评估 ·?????????????? DETAILED ANALYSIS – TARGET – RESPONSIBILITY OF JOINED SOCIETIES 细节描述-目标-关联部门的职责 ·?????????????? COSTS CONTROL – MONTHLY DIAGRAMS 成本控制-月报表 ·?????????????? MODIFICATION FORMS – VALUATIONS 修正表格-评价 ·?????????????? COSTS REDUCTION – COSTS OPTIMAL VALUATION 成本降低-理想成本评价 ·?????????????? TARGET COSTING – TEAM 目标成本-团队 ·?????????????? VERIFICATION OF TARGET ACHIEVEMENT 目标实现状况的确认 ·?????????????? SUPPORT ACTIVITIES 支持性工作 ·?????????????? SAMPLING ANALYSIS – DATA BANKS 取样分析-数据库 ·?????????????? ANALYSIS OF COMPETITORS 竞争对手的分析 ·?????????????? VALUE ANALYSIS 价值分析 COSTS TEMPORAL VALIDITY成本的时效性 ? PUNCTUAL COST 时效成本 Values to the moment of cost elaboration – final statement/quotation 有效至成本结果之时-最终报告/报价 ? COST TO ………… 成本有效至…… Values to a determined date (ex. Values to 31/12/2000) 有效之某特定时间（例如.有效至2000年12月31日） ? BUDGET COST 成本预算 Estimated values calculated on the basis of a final statement and processed every month following previsions, (ex. Exchange variations; labor cost variation for new sector contracts; variations of row materials costs, etc.) ?基于最终报告估算价格并逐月预估以下内容（例如.汇率变化；工资随用工合同的变化；原材料价格变化等） STANDARD COST 标准成本（即定额成本） Estimated average values fixed for a year-period. 估算一个平均的价格水平，在一年内保持不变 ? FOR QUOTATION COSTS COMPILING it is necessary t