target cost is the goal during a given period to ensure the comprehension of profits, and as a artificial chief goal of all employees and set an estimated cost, which is the goal of cost forecast and management of the fusion. Quote here, That is the level of control as the cost of the objectives, target costs, many declarations, such as the planned cost, standard cost or fixed cost, under normal circumstances the actual cost is more than reasonable and Section divider.
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About the English full label of target cost management by objectives toward a target cost, target cost management company is currently some problems Second, target cost management to budget management by objectives 1, 2 adjustments on the notion of to develop control objectives to be appropriate, how much should cost 3, the positioning of the target cost should be the future market three, to enhance the product development determinations based 3 to encourage managers to make more power in the market share of up and down 伕 4, 5 to carry out the planning level cost, target cost and budget costs will combine four to determine the target cost full label in English means the target cost (Target Cost) target cost setting goals cost us, we have to think the condition of the unit's equipment, raw materials afford, the incipient devise capacity and the quality of laborers and technical level, while enterprises should disburse attention to outer conditions, for example, the market for the undertaking product demand, the cost of domestic and foreign thing information and so on. Target cost management is one major part of management by objectives, the implementation of target cost management can encourage enterprises to reinforce cost accounting, and everyone concerned almost the costs, and better appliance the economic responsibility system for motivating employees to strive to do all the work of the initiative, to subserve beyond cost down is important. While the target cost is the cost of a relative thinking of efficient degree of a foot, to nail reasons for the differences resulting costs, and management of exceptions to the principle of benefit, cost management will focus on major matters from the target cost. Target cost management implementation can also encourage enterprises to ease up and down the mastery and staff divisions and the coherence between each other nigh a general goal and effort. Target cost management towards the target in the market today, run businesses, there is a sensibility, a lot of ways to improve productivity, but are naught more than The average of market amuse, really was closed down branch upward trend, accordingly resulting in target cost management is increasingly momentous. According to consulting fixed Arthur Andersen (Andersen Consulting) survey showed that 40% of businesses depend on Asia to hack costs to survive. As the current slow growth in the multinational market demand, export prices, if necessary more laborious to ascertain a way out. Consideration for their own survival, many exporters are cornering their direct cost factors, such as compelled to reduce prices of raw materials or grades, strict control of labor costs, which in the proportion of the total cost of raw materials cost 60% or 90% of manufacturing industry , can constantly have one immediate achieve. However, the manager of consulting firm Arthur Andersen, Mr. Charles Chun said, To have long-term effects, can only be from a strategic perspective to implement the cost control. In other words, not to hack costs, but to improve productivity, shorten the production cycle, increase production and assure product quality. This is Toyota, Fujifilm and Canon and other Japanese companies have long pursued a strategy to empower them to chance a traditional low-cost leader. Toyota has made 2 simple formula to explain the business concept. Formula 1: cost = cost + profit, phoned the cost of tenet, to the concept of enterprises jump to collapse. Formula 2: Profit = Price - Cost, its economic significance is the amount determined by the market, companies will curb profit will be lower costs. Toyota in Formula 2 as a business concept, skirmish Ji decade as the best economic motorcar manufacturers. This is what we advocate Simply cut costs, reduce the cost as the only target, and can not be far-sighted entrepreneurs coincide. Simply the pursuit of cost-cutting, common simple approach would reduce the buy amount of raw materials or grade; or reduce the substance into a single product (stolen matter); or consider reducing the cost of process to achieve cost-cutting purposes. This will lead to a decline in product quality, fatigue resources, loss of business, or yet have lost the market ... the implementation of cost control, we are on the supply side adoptions are subject to stringent screening, never low to purchase minor factors, but also never to retention fatigue costs to reduce costs. Therefore, how to Section Pok to reduce costs, production costs and product quality obtained the balance, the main problem is cost control, target cost management is a major method of cost control. First, the target cost management company currently some problems now, all units are aware of the cost reduction as a altitude precedence, there are many units that they cost management is in place, and has brought benefits for the enterprise. However, see at the company's cost management and foreign enterprises have the emulating errors: First, focus on cost management and authority on the surface, in some easy to grasp and effortless to , such as lower prices of raw materials during the manufacturing process, the administration of the office expenses, entertainment expenses, peregrination expenses, etc., the face of those who can not easily be caught and can not easily be equipment utilization, improve labor productivity, quality and so on. Cost index and cozy to finish the sweep became objective factors (such as raw material prices) fewer subjective stress. Second, cost management and more for business leaders and finance staff to anxiety almost cost control, cost management accounting in an important position, staff is cost control goals for the completion of work, absence of initiative, presented formation.clear target cost process
Third, the cost of management is The Japanese cost management is the rate. Although we have done some work on, but a far cry from ample. Fourth, the company's equipment obsolescence and the coexistence of the new equipment is laze, on the one hand absences to use policy does not advert or less a way to reduce the cost of depreciation, operating rules that listed companies are not allowed in the system, and investment ideas from the that there should be put on the transfer of value to the bearer - the product point of view, operating costs have been precipitated. Have such thinking, the current investment will be future costs. Not considered while making the other parts of the overhaul life of the blind update, which makes the final product manufacturing costs did not decline, but it reduces the company's continued viability. Fifth, do not manage the cost effective integration of objectives and budget targets. The company in the assessment, assessment of people separation of two monomers, contrast is not based on business objectives, but the average level of last year, there are behind and inappropriate nature. Developed countries compared with Western business practices, feel a big gap between corporate cost management. Second, the target cost management to budget management by objectives 1, the concept of cost management system to adjust the company's most notable trait is a pre-determined before the product design target cost, target cost and the product from design to market in all stage to determine the cost basis. This is similar to the estimated cost, and accordingly, the development costs in Japan are: target cost → Cost → design → agenda cost estimates. The purpose of cost control is to continuously reduce costs and obtain greater profits, so the Ni target cost, we must first consider the company's profit goals, while also considering selling a competitive price. As the cost was formed in the production process, costs in every aspect, every object, every event, accordingly, should target cost level by level to the assorted departments and even individuals. Our job is to make the 2, the development of control objectives to be appropriate, how much should the cost of lesson, the control objectives to meet the objective and the likely - the market, compliance, supply ... .... We currently do cost accounting and management system,karenwimhurst.com, what is missing is a new product should be spent how many folk, monetary and material resources of the target, and this is precisely the goal is to activate the management and advocate engineering and technical personnel to pursue the lowest cost key factors.project target cost of supply fetter management system
Harvard instructor Robin Pok. Kangpa Chelsea said: completely reversed, about a fashionable product or prices as the cost of X greenbacks, then work behind to efforts to achieve this goal. In fact, the fixed cost of standards-based management system to maintain the existing products only consider the price level, and Japan this system is a dynamic system, often promoting the engineering and technical personnel to improve products and reduce costs. Japanese companies also used to reduce the target cost products already on the market of material consumption. This way of cerebral is called 3, the target cost should be the future market positioning of NEC, a budget adept Yasuo its Iraq, said: Therefore, NEC to develop the target cost is not only refer to the retail price level and price competition deserving to the cost of products, but also take into account within the afterward six months to a annual and cost opponents in the product changes that may occur. Japanese companies, the cost estimator, ahead engaging in this work, routinely in the procurement, design, engineering, production, sales and other departments work in circulation fjust aboutme time, so the cost of broadening the horizons of managers, making it a muscular find new ways to reduce costs of capacity. From this point of view, our cost estimates on the quality of personnel working in the gap is apparent. Therefore, the results of the initial cost estimates may be higher than the target cost of 20% or higher, but later costs, planners, engineers and sale experts, and compromises between the interests of balance, afterward to produce the original formulation of the closest target cost estimated cost, which is what I said earlier, the purpose of work. Third, to enhance the However, different countries have varying results depending on the following success factors Ji areas: 1, long-term stable cooperation between enterprises relationship in Japan, large companies such as Toyota are under contract with the establishment of a distinctive coupler attempt to long-term relationship, and some colossal companies with their own business group, beneath contract with cross-holdings or long-term stability as a interlock to contact the company's cost plan for Japanese experts deem that the cost of their goals will be achieved. If the target cost management extended to raw materials suppliers, use their own agreeable glory to obtain remittance in a timely means the avails of cheap cost resources. As is often called cooperative enterprises to make more items to reduce the cost of raw materials or components of proposals, which have become the cost of setting goals is an important part. These are all efforts. Lump coal supply in 2002 on the 2, investment and new product development decisions based as distant as I understand, Europe is the company's cost accounting of all products based on cost-sharing, and excellent attention to study the level of profitability of each product, they are a cost management business indicators are not taken to reserve trace of employees and to make promotions at any time direct arrow, but employees seem unfathomable rate of return on investment, return on sales and other employees who do nothing business indicators. This point of view, management motifs appear incongruous with the flexibility of the market action rules.target costing
For a variety of products with the chemical manufacture, it namely essential whether a product is obviously not a profit, but it's entire the terminal results all products, like Sony and Japan's reach is based above a kind of products in the product life wheel in which the differ stages, alternatively a product in which the situation of rigid products, the company requires some products to win high profits, when additional products can be received merely meek profits,iamseoer.com, even temporarily at a wastage. For example: market needs, we may suffer losses of creation, capacity, size too determines the orientation of the future, but the marginal contribution apt how we handle with detriment? The respond is simple, namely is to increase market share to dilute losses. As long for the creation of a product that has meaningful emulation in the market, they ought no hesitate to produce this product, and make every exertion to make the product advantageous, because to be quite conscious of the overall quality of the company's business does not rely above a product-specific profit and loss. 3, to encourage directors to make extra power in the upper and lower market share market share additional at 伕 to dwindle production costs and heave profits of the total. This is not to change people's worth judgments, but prefer stimulate management workers, engineering and technical workers and always workers to attain their goals, obtain more market admission. 4, to carry out cost-level planning can be discerned, 1st permit the market to decide a target profit or spend of the products they need, then the lawful spend represents the spend of competitive product evolution and the pressure conveyed to the body manufacturer. Once the enterprise-level product target cost, target cost products that will not break down into all aspects of product fabrication, and in chapter ambition be transferred to the supplier cost pressures the body, so that suppliers and manufacturers a product to meet customer needs goals together. Yi cost targets set between these three aspects, there is a reiterated wheel of the process, but also in the implementation of overlapping time, and there is reiterated to accommodate the relationship. We are now the responsibility of carrying costs and trying to run the assessment methods to solve this problem. Thus, along to the organizational structure and cost of fashioning the specific circumstances, choose the fitting usage to decompose the target cost, chiefly to finance the cost by technical factors, to be launched, the introduction of technical message sources, is the calculation of the orthodox cost accounting the direction a important breakthrough. 5, the target cost and ration costs join 1) the reform of the premise or root of approximation, the presentation of criterion go, failings, and enhance policies to guide efforts. 2) the magnitude of merit management musing to carry out reverse engineering (unit responsibility for cost control). 3) The responsibility to control the degree to every class 4) Forced to advocate the aggregate cost of the target profit, adjusted by the aggregate cost of the product cost factor. Fourth, resolve the target cost of the usage according to the objectives and requirements prophesying and business development, and definite maneuvering phase to be achieved cost levels. It is the cost management goals in a phase of time than the actual cost has been achieved is lower, but is the outcome of efforts can achieve. Methods to resolve the target cost is usually: ① Select a target cost of the progressive costs. It is home to the progressive cost of the same product, but also the cost of the best levels of corporate history, but also can be formulated according to the mean level of fixed costs of advanced or criterion cost. ② According to the company's historical cost with the cost abatement measures and the hereafter of higher authorities to reduce the cost estimates to determine the overall mission. ③ first goal-setting profits, revenue from product sales minus the profit target is to strive to achieve the target cost. Further reading: 1Suzhou accounting exercising http://www.369px.com/view.asp?rid=142
2http://baike.esnai.com/view.aspx? w =% c4% bf% b1% ea% b3% c9% b1% be
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