目标成本法培训

Pricing Action
Lowering luxury car prices by almost 15%
Slashing personal computer prices by 23%
Essentially freezing prices of commercial airplanes for five years. Now offering price discounts.
Parallel quality and cost management systems support product development and production processes
Value Engineering is a primary tool Continuous improvement in value is management’s responsibility Commitment and accountability are created throughout the
Report on Our Findings
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Agenda
Target Costing Overview The Voice of the Customer Strategic Planning - Competitive
Price
Allowable Cost
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Fixed Costs
Cost of Future Products
Variable Operating Costs
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Target Costing
Customer Value
Value =
product cost structures depending on the market derived
requirements. The Target Costing process requires the cost-
oriented coordination of all product-related organizational
functions.”
Peter Horvath (1993)
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Target Costing
Key Ideas
In The Past
Today
Cost + Profit
Market Price
- Target Profit
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Target Costing
Accountability and Commitment
Target
Goal
Target
Commitment
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Method of Use - Observation to identify
problems and latent needs
Failure Rate Over Time - Field reliability data - Life testing results
Initial Defect Rate - Manufacturing/
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Target Costing
The Voice of the Customer
Identify Target Customers.
Understand the Industry Value-Chain.
Apply Customer Satisfaction Philosophy to All.
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Price Competition
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Market-Based Prices
Company
Mercedes - Benz Compaq Computer Corp. Boeing
Target Costing
Development Commits the Cost
Concept
Design/ Engineering Testing
Costs Incurred
Process Planning
Production
5% 3% 2% 5%
85%
60%
20%
10% 5% 5%
Costs Committed
Suppliers
Target Current Performance
Price - Marketing studies
Delivery/Timing - Product development - Manufacturing
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organization Cross-functional management simultaneously examines quality,
cost and timing
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Voice of the Customer
Market-Based
Pricing & Costing Study
Presented by:
Chuck Marx - Partner John J. Dutton - Senior Manager
Arthur Andersen Advanced Cost Management Leadership Team
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Target Costing
The Changing Market Place
Customers expect continuous cost reductions and technical improvements.
Price Product A
Cost Product A
Price Product B Costs Product B
Measure and Share, Internal and External Customer Satisfaction
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Target Costing
Customer Satisfaction Radar Chart
Target Costing
Summary Process Model
Product Planning
Profit Planning
Product Concept & Development
Cost Planning
Product Execution
Continuous Improvement
Product Logistics and Support
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Market-Based
Pricing & Costing Study
Objectives
Evaluate Current Cost Accounting Practices
Best Practices Ability to Support Target Costing
Intelligence Profit Planning New Product Development Cost Accounting / Cost Planning Engineering Tools and Targets Cost Tables / Cost Drivers
Innovation in process and products moves products to new cost curves.
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Market Research
Strategic Planning
Competitive Research
Michiharu Sakurai (1989)
Target Costing is “a comprehensive cost planning, cost
management, and cost control concept ... used primarily at
the early stages of product design in order to Dimensions for “Value-In Use”.
Determine Key Dimensions of Performance/Service at Contact Points
Determine Customer Need & Wants from Creating a Continuing Relationship.
Repurchase Intent - Surveys
Customer Complaints - OEM calls, letters, etc. - Direct engineering contact
(also identifies latent needs)
Service/Responsiveness - Surveys - Warranty policy
Value Chain Management
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Target Costing
Fundamentals
Price drives cost (market driven approach used in favor of traditional approach)
Evaluate Current Practices in terms of Target Costing
Introduce Target Costing
Describe Key Elements Describe Roles and Responsibilities Describe Best Practices
Overall Satisfaction Index - Surveys
Function/Performance - Direct engineering contact - Market surveys/focus groups - Current product evaluations - Competitor product evaluations
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Target Costing Overview
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“Target Costing” Definitions
“Target Costing can be defined as a cost management tool for deducing the overall cost of a product over its entire life cycle with the help of the production, engineering, research and design, marketing and accounting departments.”
Function and Quality Cost
Objective: Meet customer needs and wants at prices consistent with customer expectations
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