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Market-Based
Pricing&CostingStudyPresentedby:
ChuckMarx-PartnerJohnJ.Dutton-SeniorManagerArthurAndersenAdvancedCostManagementLeadershipTeamMarket-Based
Pricing&CostinMarket-Based
Pricing&CostingStudyEvaluateCurrentCostAccountingPracticesBestPracticesAbilitytoSupportTargetCostingEvaluateCurrentPracticesintermsofTargetCostingIntroduceTargetCostingDescribeKeyElementsDescribeRolesandResponsibilitiesDescribeBestPracticesReportonOurFindingsObjectivesMarket-Based
Pricing&CostinAgendaTargetCostingOverviewTheVoiceoftheCustomerStrategicPlanning-CompetitiveIntelligenceProfitPlanningNewProductDevelopmentCostAccounting/CostPlanningEngineeringToolsandTargetsCostTables/CostDriversAgendaTargetCostingOverviewPriceCompetitionPriceCompetitionCompanyPricingActionMercedes-BenzCompaqComputerCorp.BoeingLoweringluxurycarpricesbyalmost15%Slashingpersonalcomputerpricesby23%Essentiallyfreezingpricesofcommercialairplanesforfiveyears.Nowofferingpricediscounts.Market-BasedPricesCompanyPricingActionMercedesTargetCostingOverviewTargetCostingOverview
“TargetCosting”Definitions“TargetCostingcanbedefinedasacostmanagementtoolfordeducingtheoverallcostofaproductoveritsentirelifecyclewiththehelpoftheproduction,engineering,researchanddesign,marketingandaccountingdepartments.”MichiharuSakurai(1989)TargetCostingis“acomprehensivecostplanning,costmanagement,andcostcontrolconcept...usedprimarilyattheearlystagesofproductdesigninordertoinfluenceproductcoststructuresdependingonthemarketderivedrequirements.TheTargetCostingprocessrequiresthecost-orientedcoordinationofallproduct-relatedorganizationalfunctions.”PeterHorvath(1993)“TargetCosting”“TargetCostiInThePastTodayCost+ProfitPriceMarketPrice-TargetProfitAllowableCostCostofFutureProductsVariableOperatingCostsFixedCostsTargetCosting
KeyIdeasInThePastTodayCostMarketPriObjective: MeetcustomerneedsandwantsatpricesconsistentwithcustomerexpectationsValue=FunctionandQualityCostTargetCosting
CustomerValueObjective: MeetcustomerneedsTargetCostingDevelopmentCommitstheCost60%20%10%5%5%85%5%2%3%5%CostsCommittedCostsIncurredConceptDesign/EngineeringTestingProcessPlanningProductionTargetCosting60%20%10%5%5%85%TargetCosting
AccountabilityandCommitmentTargetGoalTargetCommitmentTargetCosting
AccountabilityTargetCostingTheChangingMarketPlaceInnovationinprocessandproductsmovesproductstonewcostcurves.Customersexpectcontinuouscostreductionsandtechnicalimprovements.PriceProductAPriceProductBCostProductACostsProductBInnovationinprocessandprodTargetCosting
SummaryProcessModelMarketResearchStrategicPlanningCompetitiveResearchProductLogisticsandSupportValueChainManagementProductConcept&DevelopmentCostPlanningProductPlanningProfitPlanningProductExecutionContinuousImprovementTargetCosting
SummaryProcessPricedrivescost(marketdrivenapproachusedinfavoroftraditionalapproach)ParallelqualityandcostmanagementsystemssupportproductdevelopmentandproductionprocessesValueEngineeringisaprimarytoolContinuousimprovementinvalueismanagement’sresponsibilityCommitmentandaccountabilityarecreatedthroughouttheorganizationCross-functionalmanagementsimultaneouslyexaminesquality,costandtimingTargetCosting
FundamentalsPricedrivescost(marketdrivVoiceoftheCustomerVoiceoftheCustomerTargetCostingTheVoiceoftheCustomerIdentifyTargetCustomers.UnderstandtheIndustryValue-Chain.ApplyCustomerSatisfactionPhilosophytoAll.DetermineKeyDimensionsfor“Value-InUse”.DetermineKeyDimensionsofPerformance/ServiceatContactPointsDetermineCustomerNeed&WantsfromCreatingaContinuingRelationship.MeasureandShare,InternalandExternalCustomerSatisfactionTargetCostingIdentifyTargetRepurchaseIntent-SurveysCustomerComplaints-OEMcalls,letters,etc.-Directengineeringcontact(alsoidentifieslatentneeds)Service/Responsiveness-Surveys-WarrantypolicyFailureRateOverTime-Fieldreliabilitydata-LifetestingresultsInitialDefectRate-Manufacturing/SuppliersMethodofUse-ObservationtoidentifyproblemsandlatentneedsDelivery/Timing-Productdevelopment-ManufacturingPrice-MarketingstudiesFunction/Performance-Directengineeringcontact-Marketsurveys/focusgroups-Currentproductevaluations-CompetitorproductevaluationsOverallSatisfactionIndex-SurveysTargetCurrentPerformanceTargetCostingCustomerSatisfactionRadarChartRepurchaseIntentCustomerCompStrengths,Weaknesses,OpportunitiesThreats(SWOT)ValueChainAnalysisShadowing-RolePlayingFinancialAnalysis(SGR,CCFA,etc.)CompetitivePositionMappingCostStructureAnalysisReverseEngineering-TearDownAnalysisBenchmarkingStrategy,MarketNiche,ProductEnvelopeDeterminantsTargetCosting
StrategicPlanning-CompetitorAnalysisStrengths,Weaknesses,OpportuProfitPlanningProfitPlanningMarketPriceXSalesVolume-ProfitTarget(ROS)X
SalesVolume+CorporateOverhead+MarketingCost=Allowable/TargetCostPlanningandDeployingProfitandCostTargetsProfittargetsincludebothabsoluteprofitdollarsaswellasvariousprofitratiostosalesProfitratiosaredeterminedbydividingmarginalincome,contributionmarginandoperatingprofitbysalesrevenueReturnonsalesiscalculatedonaproductlinebasisandiscomputedbydividingpretaxoperatingprofitbysalesrevenueMarginalincomeisdeterminedbysubtractingvariablecostsfromsalesrevenueContributionmarginisdeterminedbysubtractingtraceablefixedcosts(e.g.,depreciation,developmentcosts,prototypecosts)frommarginalincomeOperatingprofitisdeterminedbysubtractingallocatedfixedcostsfromthecontributionmargin.OperatingprofitdoesnotincludeinterestincomeMarketPrice-ProfitTarget+CorTargetCost=+DepreciationforNewInvestmentsIndirectMaterialIndirectLaborDevelopmentCostDirectMaterialsPurchasedPartsDirectLaborDirectManagerialVariableCostsFixedCostsIncludescoststhatarecontrollableduringproductplanninganddesign-notcorporateoverhead,etc.TargetCostElementsTarget=+DepreciationforNewTargetCosting
CostPlanning&DeploymentBasicProductPlanLongTermPlansandGoalsCross-FunctionalManagementResourceandCapitalInvestmentPlansProductCyclePlansFive-YearPlanConceptDevelopmentShortTermPlanKaizenImprovementsDesignandPrototypeProductionPreparationMassProductionKAIZENCOSTINGCOSTPLANNINGTargetCosting
CostPlanning&PricingdecisionsarestrategicandaretheresponsibilityofSalesandSeniorManagementContinualpricestudiesaredonetounderstandmarketpricesandtocomparepricesofcurrentproductswithcompetitorproductsMarketingisresponsibleforevaluatingthevaluetocustomersofimprovedoraddedfunctionsorfeaturesInflationisnotincludedinproposedpricesThepurposeofthisactivityistoestablishproposedsalesvolumesandpricesforproductsinthecycleplan.PriceelasticitythinkingandanalysisisusedtoproposevolumesandpricesSales,inconjunctionwithProductPlanning,estimatesprojectedsalesvolumesbasedonpastresults,markettrendsandcompetitors’salesTheprojectedsalesvolumesfornewmodelsarebasedonthesalesforthecurrentmodelsandcompetingproductsOverlyoptimisticsalesforecastsarenotpermitted.SalescommitstosellingtheestimatedvolumewhenfinaltargetsaresetTargetCosting
PriceandVolumePlanningPricingdecisionsarestrategiVolumeriskTotalmanufacturingcapacityversusproductbyproductcapacityGlobalproductdevelopmentandmanufacturingresourcerequirementsNeedtoimproveinvestmentefficiencyandturnoverLessonslearnedfromcurrentproductdevelopmentprogramsTargetCostingCapitalInvestmentIssuesVolumeriskTargetCostingPerformedsimultaneouslywithconceptdevelopmentIncludedinprofitabilitycheckandtargetcostdevelopmentTreatsinvestmentasvariablecostCompletedbyProductionEngineeringBasedonpastexperiencewithsimilarprocessesUsesnewprocesstechnologyprovidedthroughadvanceddevelopmentTargetCostingInvestmentPlanningIfacompanyfocusesonlyonthecostofnewproducts,therewillbeabiasagainsthighcost/highprofitproducts.Bylinkingtargetcostingandprofitplanning,suchabiasisprevented.PerformedsimultaneouslywithMarketPrice-TargetProfit=TargetCostNewproductprofittargetsandtargetcostssetforeachproductlineTargetsestablishedinthecontextoftheentireproductlifecycle.ProfittargetsarebasedonananalysisofpastperformanceandfuturebusinessrequirementsResponsibilityforproductcostandcustomersatisfactionassignedtothesameindividual.Profitplanninghasahorizonoffivetosevenyears.Capitalinvestmentplanningisintegratedintotheprocess.Suppliersareinvolvedearlyintheprocess.TargetCostingProfitPlanning-BestPracticesMarketPrice-TargetProfit=TargetsaresetonlyafterunderstandinggapsanddevelopingVEideastoclosegaps“Price-Profit=Cost”ensuresadequateprofitSalescommitstosellingsalesvolumeestimatesCapitalinvestmenttargetsareincludedaspartoftheoveralltargetcostTargetCostingCostPlanningSummaryTargetsare“Price-Profit=NewProductDevelopmentNewProductDevelopmentFunctionsQualityCostProductPlanning/EngineeringProductionSalesPersonnelandAdministrationProductPlanningProduct
DesignProduction
PreparationPurchasingManufac-turingEngi-neeringplanProductplanDesignTestProduc-tionplanProduc-tionEngi-neeringPur-chasingcontrolPur-chasingCor-porateFinanceDo-mesticOver-seasSalesOrgani-zationalofficeCompanyactivitiesFunc-tionalControlDepartmentalControlStrongrelationSomerelationNorelationTargetCosting
Cross-functionalManagementFunctionsProductProduct
DesignGeneralPlanningQualityCostProductPlanningProductionSalesPersonnelandAdministrationTechnologyTargetCosting
Cross-functionalManagementGeneralQualityCostProductProPermanentandformalRoleinplanningandcheckingDecision-makingresponsibilityandpowerChairmanisSeniorV.P.orV.P.inchargeofafunctionCommitteemembersareDirectorlevelorhigherinrelateddepartmentsStaffsupportofficesaremaintainedTargetCosting
Cross-functionalManagementGuidelinesPermanentandformalTargetCosTargetCostingInformationRequirementsPlantsStandardoperatingproceduresInspectionstandardsProcesscosttablesSales/Marketing/MerchandisePlanningVolumeandmarketsharetrendsCustomersurveyresultsCompetitorinformationPricestudyresultsPurchasingPartcertificationstandardsSupplierinformationfilesSupplierqualityhistoryPartandmaterialcosttablesCostManagementCostplanningregulationsCompetitorcostinformationProductcostallocationratiosCurrentmodelprofitabilityProductionEngineeringToolingandequipmentcosthistoryPartsrationalizationstudyresultsFMEAresultsQualityControl/QualityAssuranceQualityassuranceregulationsInspectionstandardsFieldinformationCustomercomplaintinformationDesign/Engineering/TestingEngineering,reliabilityassessmentandtestingstandardsPriorQFDchartsCompetitorandcurrentproductevaluationresultsDesignofexperimentsresultsFailureanalysisresultsTestandevaluationresultsFunctioncosttablesProductPlanning/TechnologyManagementProductdevelopmentregulationsTechnologytrendsRegulatoryinformationPatentinformationFMEAresultsTargetCostingPlantsSales/MarkProductPlanningCommitteeResponsibilitiesDevelopingthelong-termproductcycleplanApprovingdevelopmentofaproductProposingdevelopmentideasApprovingtheproductconceptApprovingprograminvestmentsPlanningandallocatingdevelopmentresourcesFosteringcross-functionalcoordinationTargetCostingResponsibilitiesQualityandCostCommitteeResponsibilitiesReviewingandapprovingtheproductconceptReviewingandapprovingqualityandcosttargetsCheckingandevaluatingqualityandcostresultsEstablishingqualityassuranceandcostmanagementsystempolicies,guidelines,rulesandresponsibilitiesforeachstageofdevelopmentAuditingqualityandcostsystemfunctionsandprocessesProductPlanningCommitteeResTargetCostingResponsibilitiesQualityandCostStaffSupportOfficesCheckresults,clarifyproblemsandprovideassistancePrepareandmaintaincross-functionalregulationsandstandardsConductauditsanddiagnosticprocessesQualityControl/AssuranceResponsibilitiesCorporateQualityControlpromotesTQCandestablishespoliciesandproceduresAssistwithtargetsettingandcheckingqualityitemsduringdesignreviewsProductPlanningResponsibilitiesConductsvalueplanningandallocatestheoveralltargetcosttosub-systemsandcomponentsAssistsSales/MarketinginestimatingsalesvolumebasedonmarkettrendsandcompetitorsalesChecksperformancetotheoveralltargetcostthroughoutthedevelopmentprocessResolvesqualityandcostconflictsTargetCostingQualityandCostTargetCostingResponsibilitiesSales/MarketingResponsibilitiesPerformsongoingpricingstudiestounderstandmarketpriceandcomparepricesofcurrentproductswithcompetitorproductsDeterminesthepricerangeofnewproductsbyfactoringinthemarketvalueofimprovementstothecurrentproductandpricesofcompetingproductsTracksmarketvolumetrendsandvolumeresultsforcurrentproductsandcompetitors’productstoestablishproposednewproductvolumetargetsDesign/EngineeringResponsibilitiesNegotiatessub-systemcosttargetsanddistributescosttargetstocomponentsEstimatescostthroughoutthedevelopmentprocessIdentifiescostreductionideassuchasnewmaterialsorprocesses,andgeneratesVEideasConductsdesignreviewstoidentifyproblemsanddevelopsolutionsMaintainsfunctioncosttablesTargetCostingSales/MarketingTargetCostingResponsibilitiesPurchasingResponsibilitiesAllocatesrequiredinvestmenttosuppliersWorkswithDesign/Engineeringtoallocatetheoveralltargetcosttosub-systemsandcomponentsEstimatesthecostofexternallyproducedpartsFacilitatesmeetingsbetweenDesign/EngineeringandsupplierstoworkonVEactivitiesNegotiatessupplierpricereductionseverysixmonthsbasedoncostreductionorvolumeincreasesProductionEngineeringResponsibilitiesDevelopscompany-widefacilityandequipmentplansandtheoverallcapitalinvestmentbudgetMonitorsoverallcapitalbudgets(plantsareresponsibleforcontrollingtheirowncapitalbudgets)ProvidescapitalinvestmenttargetsandpaybackcalculationsforproductprofitabilitychecksandtargetcostdevelopmentAssistspurchasinginallocatingrequiredinvestmenttosuppliersAssistswithplantkaizencosttargetsettingandimprovementactivitiesTargetCostingPurchasingRespoCostAccounting/CostPlanningCostAccounting/CostPlanninFinance&AccountingOrganizationFinance/AccountingDepartmentFinanceManagementDepartmentFinanceSystemDepartmentCostManagementDepartmentCostPlanningSectionCostControlSectionPlantCostControlSectionsFinance/AccountingDivisionTargetCostingResponsibilitiesFinance&AccountingOrganizatCostManagementDepartmentCostManagementSystemCostPlanningResourceandInvestmentPlanningCostImprovementCostMaintenanceToidentifyprincipalresponsibilitiesofthedepartmentsforcostmanagementandtoexecuteallnecessaryworkflawlessly.ScopeObjectivesTargetCostingResponsibilitiesCostManagementDepartmentCostCostPlanningResponsibilitiesConductsproductconceptprofitabilitychecksRequestschangestoinvestmentplansandtargetsprovidedbyProductionEngineeringEstablishesandmonitorstotalproducttargetcostProvidescostimprovementeducationandtrainingTargetCostingResponsibilitiesCostControlResponsibilitiesAssistswithdevelopingthefiveyearplanPreparestheshort-termprofitplanFacilitatesshort-termtargetandbudgetsettingprocesswithfunctionaldepartmentsPreparesproductprofitabilityreportsandshort-termtargetsPurchasingCostPlanningResponsibilitiesAssistsbuyerswithsuppliercosttargetsettingandinvestmentplanningSupportsbuyerswithcostestimatingandVEproposalsforpartsAssistssupplierswithimprovingcostmanagementsystemsMaintainssupplierpartsandmaterialscosttablesCostPlanningResponsibilitiesPlantCostControlResponsibilitiesNegotiateskaizentargetsPromotesandsupportskaizenactivitiesProvidesadministrativesupportOffersconsultingadvicePrepareskaizennewslettersMaintainsprocesscosttablesEngineeringCostPlanningResponsibilitiesAssistswithcostestimationfornewtechnology,etc.PreparesconceptcostestimatesSupportsengineersduringvalueengineeringMaintains“easytoproduce”manualsAnalyzescostofcompetitors’productsCoordinatesdevelopmentresourceplanningandbudgetingTargetCostingResponsibilitiesPlantCostControlResponsibilABCDNewProductMajorProductChangesProductModificationsProductYear19941995199619971998ProductCyclePlanTargetCosting
Five-YearProductPlanANewProductProductYear199419ProductCyclePlan: ProductsandTechnology PriceandVolumeRequiredResources: ProductDevelopment CapitalInvestment CashFlowTargetCosting
SimultaneousProductandResourcePlanningProductCyclePlan:RequiredReTheCostPlanninggroupcoordinatesplanningthehumanandphysicalresourcerequirementsneededtodevelopeachproductinthecycleplanResourcesincludeProductPlanning,Design/EngineeringandProductionEngineeringpersonnelaswellasthecostsassociatedwithdevelopingandevaluatingprototypesforeachproductPastexperienceisusedasinputtoresourceplanningIncludesmanning,computersupport,testfacilitiesandcostofprototypesInternalresourcesContractresourcesBasedonpastexperienceMatchproductplanandresourcestoidentifyproblemsversusfinancialconstraintsandsmooththedemandonresourcesTargetCosting
SimultaneousProductandResourcePlanningTheCostPlanninggroupcoordiThecapitalinvestmentplanningprocessiscentralizedandcontrolledbyProductionEngineering.CashflowandinvestmentconstraintsacrossallproductprogramsaredeterminedbythefiveyearplanProposedcapitalinvestmentrequirementsarecomparedtocapitalinvestmentrequirementsfrompriorprogramsProductprogramcapitalinvestmentrequirementsfromthecycleplanarecomparedtocashflowandresourceavailabilityduringfiveyearplanningtoidentifybreak-evenandinvestmentconstraintproblemsTargetCosting
CapitalInvestmentPlanningThecapitalinvestmentplanninFiveyearsalesplanfromSaleswhichsummarizesdesiredvolumeandrevenueforthenextfiveyearsPlansfornewproducts,majorproductchanges,minorproductchangesfromtheproductcycleplanLong-termresourceplanswhichsummarizecapitalandhumanresourcerequirementsto(1)implementstrategicinitiatives,(2)developfutureproductsand(3)operatedepartmentsforthenextfiveyearsProposedcorporateprofittargets,includingdollarsandrates,fromtopmanagementTargetCosting
FiveYearPlanningOutputsFiveyearsalesplanfromSaleCashflow,capitalrecoveryandfixedcostproblemsthatneedtobesolvedRequiredadjustmentstothefiveyearsalesplanRequiredadjustmentstothenewproductdevelopmentplanRequiredadjustmentstolong-termresourceandfixedcostplans(includingchangestoequipmentinvestment,personnelresources,structuralplans,etc.)Profittargetsforcurrentandnewproducts,etc.Approvedfiveyearplan,asadjusted,basedonprofitabilitycheckingTargetCosting
FiveYearPlanningOutputs(cont.)Cashflow,capitalrecoveryanConceptleadership,intensivecommunicationandproduct-customerorientationarethekeystoeffectiveproductplanningProductplanningmustbewellcoordinatedsothattheproductplanmeetsalloftheobjectivesoftheconceptplanProductplanningisacriticalpartofproductdevelopmentsinceittranslatescustomerrequirementsintoengineeringspecificationsthatcontrolthefinaldesignThechiefengineer/programmanagersystemanddesignreviewsareveryeffectivewaystocoordinatedepartments,handleconflictsandbuild-inaccountabilityTargetCosting
ProductPlanningBestPracticesConceptleadership,intensiveThecentralproblemattheproductplanningstageistocomeupwithaplanthatreconcilescompetingobjectivesandrequirementsToreachconsensus,therearetrade-offsbetweenconcept,specification,componentchoice,costtargets,layoutandstylingThechiefengineer/productmanagerisresponsibleforbasicproductplanningThechiefengineerandhisstaffnegotiatewiththedesigndepartmentstogainconsensusInter-subsystemnegotiationsarecriticalsincemanyofthesubsystemdecisionsareinterdependentTargetCosting
ProductPlanningConflictsThecentralproblemattheproThenewproductplanissummarizedinadocumentthatdefinesandclarifiesthedesignrequirements,usuallyincludingthefollowing:Outlineoftheproduct’sconceptandmissionPrimaryspecificationsfortheproduct’sperformanceanddesignScheduleoftheproduct’sdesign,manufacturingandmarketingactivitiesTheproduct’stargetcost,sellingprice,andvolumeAttheendofbasicproductplanning,theQualityandCostmeetingsreviewandapprovethebasicproductplanUponapproval,design/engineeringdepartmentstranslatetheproductplanintodetailedproductdesignsTargetCosting
ProductPlanningApprovalThenewproductplanissummarEngineeringToolsandTargetsEngineeringToolsandTargetsFunction-specificProductPlanningCenterBestGoodModel-SpecificDesignandEvaluationDivisionsCasementFinishGlassTrimInsertsQualityCostCycletimeTestandEvaluationDesignBetterTargetCostingCross-functionalEngineeringTeamsFunction-ProductPlanningCentAprocesswherespecialistsandpersonswithextensiveexperiencecooperatetosolveproblemswhilestrivingtowardasuperiordesignTargetCosting
DesignReviewsAprocesswherespecialistsanTargetsandObjectivesDesignReviewProcessCostPlanningFlowQualityPlanningFlowImplementCorrectiveActionDevelopmentResultsFeedbackPlanDoCheckActTargetCosting
DesignReviews-PDCATargetsandObjectivesDesignCoProductprofitabilitycheckvstargetProductqualityandcosttargetfeasibilityEstimatedcostsvstargetcostsIn-housecomponentsSuppliercomponentsCapitalinvestmentOtherTestandevaluationresultsvsproductspec’sFunctionandperformancetargetsCriticaldimensionsFailureratespecificationsRegulatoryrequirementsDevelopmentleadtimevstargetsActualtimingvsdetaildevelopmentschedule,includingresolutionofspecificproblemsProcesscapabilityvsrequirementsConformancewithdesignstandardsTargetCostingMeasurement&ReportingProductprofitabilitycheckvsTargetCosting
EngineeringChallengesValueEngineeringProcessCostEstimateModelComponentPart
TargetCostModelComponentPart“Gap”ModelComponentPartTargetCosting
EngineeringChaTargetCostingQualityTargetsQuantitativeengineeringspecificationsthataddressfunctionandperformanceDrawings,dimensionsandtechnicalspecificationsConditionsofuseandreliabilityspecificationsQualitativespecificationsPhysicalmodelsBalancingQualityandCostTargetsTargetCostingQuantitativeengTargetCostingAchievingQualityandCostTargetsCustomerNeedsFieldFailuresCompetitorPerformanceandTrendsRegulatoryTrendsTechnologyAvailabilityOtherDetermineSubsystemandComponentDesignSpecificationsAllocateCostTargetsToSubsystemsandComponentsReconcileQualityandCostTargetFeasibility(IterativeProcess)TargetCostingCustomerNeedsDeDemandedQualityFunctionandPerformanceTargetsMethodsofUse-StrongInfluence-MediumInfluence-LowInfluenceFirstLevelFunctionsSecondLevelFunctionsThirdLevelFunctionsBulldozerPowerShovelWheelLoaderDumpTruckPowerMarineSellingPointsRatedOutputMaxTorqueCombustionRateColorofexhaustfumesduringaccelerationL-HSuddenTimeL-HExhaustcoloratspecifiedpointOtherPerformsWellEasytoHandleInexpensiveLowCostMaintenancePowerfulToughSellingPoints-NumericValuesTargetCostingQualityTables-QualityFunctionDeploymentDemandedQualityFunctionandPerDifficulttointegrateandbalancequalityandcostVoluminousandtime-consumingUnreliableinputdataDifficulttograsptrueuserneedsFunctionandFeatureLevelingTargetCostingDifficultieswithQFDDifficulttointegrateandbalValueEngineering(VE)-isasystematicactivityusedduringproductdevelopmenttoreducecostswithoutlossofproductperformance.Thescopeofvalueengineeringincludesdesigncostreduction,processimprovementsandsuppliercostreductionsTargetCostingValueEngineeringSelectlowestcostdesignthathasthesamefunctionvalueEliminateunnecessaryorlow-priorityfunctionsProvideimprovedfunctionatsamecostUsetechnologybreakthroughsLearnfromthecompetitionGuidelinesValueEngineering(VE)-isaVEandVAProposalsaregeneratedby...DesignEngineersPlantPersonnelSuppliersTargetCostingSourcesForVE&VAIdeaVEandVAProposalsaregeneraGatherInformationBrainstormEvaluateInvestigateRecommendDefinetheFunction(s)DoCheckActPlanTargetCostingValueEngineeringOverviewGatherBrainstormEvaluateInvestPrepareparetochartsofsupplierqualityproblemsandestablishqualitytargetsWorkwithsupplierstosolvequalityproblemsandpreventthemfromrecurringDeveloptargetcostsforsuppliersWorkwithsupplierstohelpthemachievetargetcoststhroughvalueengineeringTargetCostingWorkingwithSuppliersPrepareparetochartsofsupplValueengineeringisthekeytoolforreducingcostduringdevelopmentValueengineeringisusedtoclosethegapbetweenthetargetcostandtheinitialcostestimateEffectivevalueengineeringrequireseffectivecross-functionalcoordinationValueengineeringiscarriedoutearlyinthedevelopm
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