目标成本法培训资料.pptVIP

Market-Based Pricing Costing Study Objectives Evaluate Current Cost Accounting Practices Best Practices Ability to Support Target Costing Evaluate Current Practices in terms of Target Costing Introduce Target Costing Describe Key Elements Describe Roles and Responsibilities Describe Best Practices Report on Our Findings Agenda Target Costing Overview The Voice of the Customer Strategic Planning - Competitive Intelligence Profit Planning New Product Development Cost Accounting / Cost Planning Engineering Tools and Targets Cost Tables / Cost Drivers Price Competition Market-Based Prices Merc