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70.3UDC10486:::00ThebasicPrinciPleofTargetcostingandcasestudybyzhangehaoshengOCt.2003,,,(TargetCosting),,,,,;;,,,(),(),,:,,AbstraetWiththegradualmaturityofthesoeialistmarketeeonomiesystem,thestateownedenterprisesdisPlayedtheirlackoffituessforthemarketeeonomyandineurredalargelosses.ThiseonditionwasmainlyeausedbythePoorcostmanagementoftheenterprisesthemselves.Targeteosting,asPartieularmodemeostmanagementmcthodwhieh15basedonthemarketandemPhasizesthejointeffortsofthestaff,ProvidedaneffieientwayforourstateownedenterprisestoengageinPursuinglongtermeostimProvement.Theartiele15eomPosedoffiveehapters.ChapterOne:thetheoretiealbasisanddeveloPmentstatusItgivesaniniroduetionfortheoriginofTargetCosting,astudyforitstheoretiealbasis,andabriefnarrationforitsdeveloPmentstatusbothindomestieandOVefseaS.Chapterl:thesignifieaneeofPromotingTargetCostinginintensifyingeostmanagementofstateownedeomPany.DiscussingsomeProblemsofeostmanagementexistinthestateownedeomPaniesPresenily,estimatingtraditionaleostmanagementimPersonally,rthermore,eomParingTatgetCostingwiththosetraditionalmethods.ChaPterThree:enaetingProeeduresofTargetCostingPartieularintrodueingexeeutiveProeeduresofTargetCostingbystages,itwasseParatedintothreestages,that15,establishlnent,realization,traeingexaminationandimProvement.AndenumeratingconereteimPlementationeasesatthesametime.ChterFour:imPlementationeasesofprojeetresponsibilities(rget)Co:ingIntrodueingProjeetresPpnsibilitiesTargetCostingbrieflProvidingeonereteeasesofimPlementingProjeetresPonsibilities(rget)Costmanagement.ChapterFive:eonclusionsThroughanalysisandstudyfromthesaidfourehapters,weeangettheeonelusionthatweeanaehievegreatnotableeffeetsbyexeeutingTargetCostingbothinProduetassemblyenterprisesandinarehiteetUraleonstruetionenierprises.Kcyword:rgetCosting,basiePrineiPle,easesstudy;,1,2,2,,26,10101214171727,31,34(),37()374146,5156,74,75,,77!..Jl,,,,,,,2000,.4%,t13.8,3640,14691997,2171,70.4%,1602,61.3%,,:,,,,,,,,,,(),(),,,,,(Targetcost),,,rgetCost/eosting,,,(),,,,,,,,,,,,,,,,,:=1,:,,5060,:,(),,,,,,,,,;,,,(lueChain),,11://i-1,,,,,,,,,,,,,,,,,,,12:~i//12,,,,,,2,,,,,,,,(WTO),,3,,,,,,,,,,,,,,,,,:,,,,,,,,,,,,40,(),,,,,1962(ValueEngineeringvE)1965,,,1%7,,,,1969,,,1970,,19Sunny,60,,,,1960100,22800/,36,1990100,285000/,500,1973,,,,,,80,:,,(100%)(88%)(83%)(75%)(53%)(0%)(14%)(17%),,,(JIT),,,,,,,,,,,,FordChryslerCompaqDell161:,;,,,,,:RobinCooperRegineSlaugmuldn(1997),(,Acme);kaoTanaka(1993);MalcolmMorgan:(1993);DuttonFerguson(1996);JosePhFisher(1995);Schmelze,GeierButtrossITT(1996);2,,,,,,,,WTO,1953,,,,,,2200,4,,,,,,,,,,,19961999,,,,2000,,,(),,,,1999200010000,1l1199920001587771054445333333.5%%%468333449000193334.12%%%156555146444101116.45%%%652226033349997.52%%%90333746661577717.39%%%93900083577710333311%%%,(),,,,,,,,,,,,,,,,,,,,,,,2,,,,,:,,,,,,,,,3,,,,,,,,,,,,,,70%80%,:,,,,,,,,,,,,,,,,,,,,,,,19521960,50,,,:1,,2(),::;,3,,,,,,,4;,,,5,,,,l3,,,,:50,,,,,,,,,,,,,,:,,,,,,,,,,,,,,,,,,,,,,,,,:¹;º,;»;¼;½:1,,,,,,2,,,,,3,,,,,,,,;;1:(l),,???(Toyota)(Sony)(Ford)(Boeing)CateillarGillette,;;,(2),,?????,(3),,,,,,,,,:;;2,,,,,,,,,3,(l),,,:l),,,,,,,,,,,2),,,,,,,,,,,,,,3)l9,,4),,,,,,(2),,,,,,,,,,,:l),,:,,:==()x(X)()(31),,,,2),,,:=+/()=/()/=l/=1=l/(32)3),::=E(+)(33)=+E()+(34):(33),(34)4),,,,,,,,;,,(),5),,,,,,,,,,,,,:/=*(1)/(35),:*/*.(l)*/(36)6):(VE):V()=F()/C():(V),;(F),,(F),;(C),V()=F()/C(),:,;,1,¹:,,,,,,,,º:,():(),,,31//p|JreCococa31:19978PZll,,,,(Co)(P),Q,QPF,F(ca),QF,CoCa,,,,4.:(l),,VF/C,,,,::,,,100,,,100,:,,:=/G30,30/4830.062:,:(V)=(F)/(C):,40%50%7,ECG::=/:(37.5+60+30)/(10+15+7)=4:():=*:A:30*4=120::()31,40031AAAAA30000.333150000.311110.966612000BBBBB20000.222120000.248880.81118000CCCCCl5550.155560000.124441.21***6000DDDDDl0000.11145550.093331.08884000EEEEEl0000.11137.5550.078881.28***4000FFFFF8880.88840.5550.084440.95553222GGGGG7770.77730000.062221.13***2888100001.0000483331.00000040000*(2)l),,,2),,,3),,:*(37),:(*)(38),(3),,,,,,:;:;:1,,(,),,,,,,,,,,:(1)32|!l!l32,,(2)33l!!!!33,,,,(3),34}!!34(4),,3535,;;,,,,2,,,JohnDeere,3,(l),,(CAD)(CAM)(2),,,,(ABC/ABM),,(3)(4),,,,????1,,,,,,,,(15%20%),:,,,,,,:,,,,,,,,,,,;(1),,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,(80%)20%,,,(),,,,,,,,,,5%10%,,,(2),,,,,,,,,2,,,,,,,,,,,,,,,,,,,,,,olymPico,mpiOlymPic,1987,olymPic1978,1987OlymPic,,,,201picolymPic(),8,olympic(l),,,OlymPic,,,olymPic,,()o,,(2),(VE),,(3),,,,20%,80%,,,olymPic,,,(4),ympic19%35%,,()19971509000,,,?,;,,,,,;,,,,(),(),:(1),,,,,,(2),,,,,,(3),,,,2,:(1),,,(2),(3)(4),(),,,()(5),,,,,,3,,,:,:,,,:(l),,,,,,(2),(3),,(4),,,,,:,,,,,,,,,;,,,;,,,4xxJL06()xxJL06,(l)xxJL06,:K46+416.665~K49+000,2583.335m;XX526.94mK48+837::12OKm/h:Zxl2.om:28.om:2%:20,120:1/100,1/300:7(2)_:1:346642():1586m,3:231994.9m34:12854m,5:12756m,6:12756111:7:69.8m3:l:74192m32I:1669t311111:6329.52t4:1682.32t(),,,,(),+=+++l=2%=/===2,:,,,4141(l),,,,,,,,,,,,,,:,,,,,,(2),,,,,,,,,,,,(3),,,,,,,,,,,,,(4),,,,;,,,,,,,,,,,,,,,,,,(5),,,,,,,,(6),,,,,,,,,(7),,,,,,,,,,,,,,;,,:,,,,,,,,,,,,,,,,,,,,,3(l),70%,,,,,,,,,,,,,,,,,,(2),,:,,;,,,(3),(4),(5),(6),,,,,(7),,,,(8),,;(9),,(10),:,,,1.,,,7,,14%,25%,46%,:P=(KIXPi)Ki(l),,Ki(),Pi