目标成本课程教材.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 ·????????????