目标成本法培训(PPT 78页)

Market-Based Pricing & Costing Study
Objectives
Evaluate Current Cost Accounting Practices
Best Practices
Ability to Support Target Costing
Evaluate Current Practices in terms of Target Costing
Introduce Target Costing
Describe Key Elements
Describe Roles and Responsibilities
Describe Best Practices
Report on Our Findings
Agenda
Target Costing Overview
The Voice of the Customer
Strategic Planning - Competitive Intelligence
Profit Planning
New Product Development
Cost Accounting / Cost Planning
Engineering Tools and Targets
Cost Tables / Cost Drivers
Price Competition
Market-Based Prices
Mercedes - Benz

Compaq Computer Corp.

Boeing

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