目标成本法培训.pptVIP

Functions Quality Cost Product Planning/ Engineering Production Sales Personnel and Administration Product Planning ProductDesign ProductionPreparation Purchasing Manufac- turing Engi- neering plan Product plan Design Test Produc- tion plan Produc- tion Engi- neering Pur- chasing control Pur- chasing Cor- porate Finance Do- mestic Over- seas Sales Organi- zational office Company activities Func- tional Control Departmental Control Strong relation Some relation No relation Target Costing Cross-functional Management General Planning Quality Cost Product Planning Production Sales Personnel and Administration Technology Target Costing Cross-functional Management Permanent and formal Role in planning and checking Decision-making responsibility and power Chairman is Senior V.P. or V.P. in charge of a function Committee members are Director level or higher in related departments Staff support offices are maintained Target Costing Cross-functional Management Guidelines Target Costing Information Requirements Plants Standard operating procedures Inspection standards Process cost tables Sales/Marketing/Merchandise Planning Volume and market share trends Customer survey results Competitor information Price study results Purchasing Part certification standards Supplier information files Supplier quality history Part and material cost tables Cost Management Cost planning regulations Competitor cost information Product cost allocation ratios Current model profitability Production Engineering Tooling and equipment cost history Parts rationalization study results FMEA results Quality Control/Quality Assurance Quality assurance regulations Inspection standards Field information Customer complaint information Design/Engineering/Testing Engineering, reliability assessment and testing standards Prior QFD charts Competitor and current product evaluation results Design of experiments results Failure analysis results Test and evaluation results Funct