Target osting College of Business San Jose State University目标成本法商学院圣何塞州立大学.pptVIP

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Target osting College of Business San Jose State University目标成本法商学院圣何塞州立大学.ppt

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Target osting College of Business San Jose State University目标成本法商学院圣何塞州立大学

Life Cycle Costing Product Cost Life Cycle R D Design Production Marketing Distribution Customer Service Shift in Strategic Impact Shift focus from manufacturing costing to… Upstream or downstream focus using the value chain Target Costing Customer Orientation Sets costs in the commitment phase-concurrent engineering Supports keiretsu model via the value chain Price led costing Cross functional product teams Focuses on life cycle costing Target Costing Process Establishment phase Market research Competitor analysis Niche definition Customer requirement definition Product feature definition Market price determination Profit rate Target Costing Process Attainment phase Cost gap computation Design costs out Design release and continuous improvement Cost Reduction Cost analysis Components list Functional analysis Customer requirement ranking QFD Matrix Relative functional rankings Value engineering Identify components for cost reduction Generate cost reduction ideas Testing and implementation Cost estimates required at each design iteration Value-Index Analysis Choose features and options based upon customer preference Value-Index = Cust. Preference % Feature Cost % VI 1…increase spending VI 1…decrease spending TC-Attribute Implications Technical Decision relevance improves (quality, cost and time issues are integrated) Process understanding improves Behavioral Early finance involvement and teamwork are mandated Undesirable attributes of longer development, burnout, feature creep internal conflict can be managed TC-Attribute Implications, cont. Cultural Organizational culture must be prepared Commitment to sustaining values must be established Customer focus Cross-functional cooperation Open sharing of information TC-Strategic Implications Quality is improved through the customer focus of target costing Cost reduction is the heart of target costing Time reduction is a natural by-product due to concurrent engineering STRATEGIC COST MANAGEMENT - BA122B - F