企业目标成本管理及其应用

上海交通大学硕士学位论文企业目标成本管理及其应用姓名：季为民申请学位级别：硕士专业：工业工程指导教师：仰书纲;章霖20050501ITargetCostManagementPDMAgileBOMAgilePDMABSTRACTIIAPPLICATIONOFTARGETCOSTMANAGEMENTINENTERPRISEABSTRACTThetraditionalcostmanagementoftheproductisanalyzedfirstly,andthen,thecostconstitutionwithinwholelifecycleisstudiedaswell.Accordingforthelimitationofthetraditionalmethod,thenewtargetcostmanagementhasbeenintroducedonitsgeneralprinciplesandmethodologywithwhichtheproduct’scostcanbeeffectivelycontrolledinthedevelopingperiodandaffectthroughwholeproductlifecycle.Thewayofestablishingthetargetcostisalsoanalyzed.Itcanbedeterminedbytwomainfactorsforagiventargetcostcase,themarketpriceoftheproductandtheexpectedprofit.Allowingfortherealmarketcircumstanceandinteriorproductfeature,theexpectedmarketpriceisdeterminedaccordingly.Theexpectedproductprofitisdeterminedbythestrengthofenterpriseanditsmarketposition.Finally,thewaythatLucentTechnologyCompanycarriesonthetargetcostmanagementduringthedevelopmentofnewproductsisdiscussed.Accordingforthemarketdemands,thetargetcostofproduct’selementissetupunderthemethodoftargetcostmanagement.ItisfoundthatlucenttakeaPDMtool,Agile,tocontrolthecostofproductBOM.Withthistoolsoftwareapplication,ItisshownthatAgiletoolcanrealizethecooperationandcoordinationamongthewholefunctiondepartmentssuchasdesign,purchaseandmanufacture.Agilecanimprovetheefficientofnewproductdevelopmentandguaranteetheprocesstargetcostmanagementefficiently.Keywords:targetcostmanagement,wholelifecyclecost,costcontrol,PDM1200512622005126200512651.11.1.1·41CPU1870%61.1.2··ActivityBasedCosting,ABC”ABCABCABC20901980971.1.3,,,,,,,,,,,,,,,,,,,,,,,,,8,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,1.29CliveL.Dym20,,10TargetCost1.3Agile112.119574unexpiredcostexpiredcost123456712891011123452.2192030,191319331934132.3141.2.2-1152-1,,()()1.2.3.,.1.2.3.1.2.3.,162.3.112-12-1Fig.2-1Thestructureofmanufacturecost22-2171994712-2Fig.2-2Thestructureoffabricationcost2.3.21.1935182.20302.41.(WholeLifeCycleCost,WLCC)192.3.4.80Xerox50%10%15%25%GuptaSouder(1998)208%80%2-32-3Fig.2-3Thecumulativecostcommitment&Abilitytoimpactcostcurve2-3%•••••020406080100•••2152.5223.1TargetCost-----TargetCost19591962-----ValueEngineeringVE1967196960197380239080%,Chrysler1990Neon19941990101995541990199570%2.1%400%3-13-173790%79%737/757$14,70045%737#1123737737-X56%243.21CPπ=−(3.1)CP25πA10015%85100-152342653-2723-23.3DeCosta2820%3.429,4.1(C=P-π)4-1:4-1Fig.4-1ProcessofestablishingtargetcostCπP304.1.1(MarketPrice)1234Fanack54.1.2311.,123()ncnPPffff=+++++4.1PnPcfnPentium$2500,$1000,,(CD-ROM),$10001nnciifPP==−=∑$10004.22.,()1nnciiPPa==+∑4.332PnPcan3.noccoXPPX=4.4PoPcXcXon2.0Xc$510(Pc)1.75(Xo),0.60.62.05101.75oP==$4704.5SonyWalkman334.1.3ReturnonSalesROS5123rihfROSwROSwROSwROS=×+×+×4.5rROSROShROSROSiROSROSfROSROS34kwkK=1,2,3w1231=4.6ReturnonAssets,ROAROA=/=//(4.7)4.7//ROS4.7250A500ROA20%220%A504.1.43.1=-354.24-2364-2Fig.4-2Targetcostimplementprocess1.4-1NoYesNoYes≤≤37$904-13.60(4%)5.001.403.605.001.4015.30(17%)20.004.7021.60(24%)30.008.4036.9050.0013.105.40(6%)6.000.6012.60(14%)17.004.4018.0023.005.009.00(10%)10.001.009.0010.001.0018.00(20%)19.001.0018.0019.001.004.50(5%)7.002.504.507.002.5055.80(62%)6711.2034.20(38%)47.0012.8090.00114.0024.00$8.40$4.70$4.402.ValueEngineering,VE(QualityFunctionDeployment,QFD)VEQFD38,,,1.1002.3.393.4.3405.116192528,0004200212330005.2AM1AM12002AM125%14135%63010%25-15-1:5-2&ConsolidatedAerospace,Inc.2000-25004000,600-650ADSL,OA&M,OA&M,20T1,,Internet(),SONET()StateInsuranceCommission1200-20002500,400-750ADSL,OA&M,OA&M(),15T1,,Internet()FederalDept.ofRedundancyDept.2000-24003000,600-650ADSLADSL,OA&M,OA&M,20T1,,InternetNationalAircraftCo.1600-24003000,500-700ADSL,OA&M,OA&M,25T1,,Internet,50-75AmericanSatelliteCorp.1500-25003500,600-700ADSL,OA&M,OA&M(),25T1,,Internet(),SONET(),60-100NationalCommerceAgency1800-24002700,600-750ADSL,OA&M,OA&M(),20T1,,Internet()425-236020%~30%5-3ABCDA2002SONETInternet50-1002500-40002400-3000OA&MOA&MInternet1000-25001200-2400500-700ADSL400-750ADSL20-25T115-20T1OA&MOA&M435-31995A88.00$15,00035,00035,0001995B83.87$20,00035,00035,0001996A79.09$26,00070,000105,0001996B75.98$32,00070,000105,0001996C71.40$12,00070,000105,0001997A61.13$54,000155,000260,0001997B59.77$66,000155,000260,0001997C54.81$35,000155,000260,0001998A49.79$72,000225,000485,0001998B48.63$75,000225,000485,0001998C44.50$53,000225,000485,0001998D45.94$25,000225,000485,0001999A42.58$80,000265,000750,0001999B40.43$107,000265,000750,0001999D43.18$78,000265,000750,0002000A38.02$91,000310,0001,060,0002000B36.75$126,000310,0001,060,0002000D37.32$93,000310,0001,060,0002001A???110,000400,0001,460,0002001B???160,000400,0001,460,0002001D???130,000400,0001,460,0002002A???135,000480,0001,940,0002002B???190,000480,0001,940,0002002D???155,000480,0001,940,0001995A88.00$15,00035,00035,0001995B83.87$20,00035,00035,0001996A79.09$26,00070,000105,0001996B75.98$32,00070,000105,0001996C71.40$12,00070,000105,0001997A61.13$54,000155,000260,0001997B59.77$66,000155,000260,0001997C54.81$35,000155,000260,0001998A49.79$72,000