目标成本法培训

ARTHURANDERSENARTHURANDERSEN&CO.,S.C.1Market-BasedPricing&CostingStudyPresentedby:ChuckMarx-PartnerJohnJ.Dutton-SeniorManagerArthurAndersenAdvancedCostManagementLeadershipTeamARTHURANDERSENARTHURANDERSEN&CO.,S.C.2Market-BasedPricing&CostingStudyEvaluateCurrentCostAccountingPracticesBestPracticesAbilitytoSupportTargetCostingEvaluateCurrentPracticesintermsofTargetCostingIntroduceTargetCostingDescribeKeyElementsDescribeRolesandResponsibilitiesDescribeBestPracticesReportonOurFindingsObjectivesARTHURANDERSENARTHURANDERSEN&CO.,S.C.3AgendaTargetCostingOverviewTheVoiceoftheCustomerStrategicPlanning-CompetitiveIntelligenceProfitPlanningNewProductDevelopmentCostAccounting/CostPlanningEngineeringToolsandTargetsCostTables/CostDriversARTHURANDERSENARTHURANDERSEN&CO.,S.C.4PriceCompetitionARTHURANDERSENARTHURANDERSEN&CO.,S.C.5CompanyPricingActionMercedes-BenzCompaqComputerCorp.BoeingLoweringluxurycarpricesbyalmost15%Slashingpersonalcomputerpricesby23%Essentiallyfreezingpricesofcommercialairplanesforfiveyears.Nowofferingpricediscounts.Market-BasedPricesARTHURANDERSENARTHURANDERSEN&CO.,S.C.6TargetCostingOverviewARTHURANDERSENARTHURANDERSEN&CO.,S.C.7“TargetCosting”Definitions“TargetCostingcanbedefinedasacostmanagementtoolfordeducingtheoverallcostofaproductoveritsentirelifecyclewiththehelpoftheproduction,engineering,researchanddesign,marketingandaccountingdepartments.”MichiharuSakurai(1989)TargetCostingis“acomprehensivecostplanning,costmanagement,andcostcontrolconcept...usedprimarilyattheearlystagesofproductdesigninordertoinfluenceproductcoststructuresdependingonthemarketderivedrequirements.TheTargetCostingprocessrequiresthecost-orientedcoordinationofallproduct-relatedorganizationalfunctions.”PeterHorvath(1993)ARTHURANDERSENARTHURANDERSEN&CO.,S.C.8InThePastTodayCost+ProfitPriceMarketPrice-TargetProfitAllowableCostCostofFutureProductsVariableOperatingCostsFixedCostsTargetCostingKeyIdeasARTHURANDERSENARTHURANDERSEN&CO.,S.C.9Objective:MeetcustomerneedsandwantsatpricesconsistentwithcustomerexpectationsValue=FunctionandQualityCostTargetCostingCustomerValueARTHURANDERSENARTHURANDERSEN&CO.,S.C.10TargetCostingDevelopmentCommitstheCost60%20%10%5%5%85%5%2%3%5%CostsCommittedCostsIncurredConceptDesign/EngineeringTestingProcessPlanningProductionARTHURANDERSENARTHURANDERSEN&CO.,S.C.11TargetCostingAccountabilityandCommitmentTargetGoalTargetCommitmentARTHURANDERSENARTHURANDERSEN&CO.,S.C.12TargetCostingTheChangingMarketPlaceInnovationinprocessandproductsmovesproductstonewcostcurves.Customersexpectcontinuouscostreductionsandtechnicalimprovements.PriceProductAPriceProductBCostProductACostsProductBARTHURANDERSENARTHURANDERSEN&CO.,S.C.13TargetCostingSummaryProcessModelMarketResearchStrategicPlanningCompetitiveResearchProductLogisticsandSupportValueChainManagementProductConcept&DevelopmentCostPlanningProductPlanningProfitPlanningProductExecutionContinuousImprovementARTHURANDERSENARTHURANDERSEN&CO.,S.C.14Pricedrivescost(marketdrivenapproachusedinfavoroftraditionalapproach)ParallelqualityandcostmanagementsystemssupportproductdevelopmentandproductionprocessesValueEngineeringisaprimarytoolContinuousimprovementinvalueismanagement’sresponsibilityCommitmentandaccountabilityarecreatedthroughouttheorganizationCross-functionalmanagementsimultaneouslyexaminesquality,costandtimingTargetCostingFundamentalsARTHURANDERSENARTHURANDERSEN&CO.,S.C.15VoiceoftheCustomerARTHURANDERSENARTHURANDERSEN&CO.,S.C.16TargetCostingTheVoiceoftheCustomerIdentifyTargetCustomers.UnderstandtheIndustryValue-Chain.ApplyCustomerSatisfactionPhilosophytoAll.DetermineKeyDimensionsfor“Value-InUse”.DetermineKeyDimensionsofPerformance/ServiceatContactPointsDetermineCustomerNeed&WantsfromCreatingaContinuingRelationship.MeasureandShare,InternalandExternalCustomerSatisfactionARTHURANDERSENARTHURANDERSEN&CO.,S.C.17RepurchaseIntent-SurveysCustomerComplaints-OEMcalls,letters,etc.-Directengineeringcontact(alsoidentifieslatentneeds)Service/Responsiveness-Surveys-WarrantypolicyFailureRateOverTime-Fieldreliabilitydata-LifetestingresultsInitialDefectRate-Manufacturing/SuppliersMethodofUse-ObservationtoidentifyproblemsandlatentneedsDelivery/Timing-Productdevelopment-ManufacturingPrice-MarketingstudiesFunction/Performance-Directengineeringcontact-Marketsurveys/focusgroups-Currentproductevaluations-CompetitorproductevaluationsOverallSatisfactionIndex-SurveysTargetCurrentPerformanceTargetCostingCustomerSatisfactionRadarChartARTHURANDERSENARTHURANDERSEN&CO.,S.C.18Strengths,Weaknesses,OpportunitiesThreats(SWOT)ValueChainAnalysisShadowing-RolePlayingFinancialAnalysis(SGR,CCFA,etc.)CompetitivePositionMappingCostStructureAnalysisReverseEngineering-TearDownAnalysisBenchmarkingStrategy,MarketNiche,ProductEnvelopeDeterminantsTargetCostingStrategicPlanning-CompetitorAnalysisARTHURANDERSENARTHURANDERSEN&CO.,S.C.19ProfitPlanningARTHURANDERSENARTHURANDERSEN&CO.,S.C.20MarketPriceXSalesVolume-ProfitTarget(ROS)XSalesVolume+CorporateOverhead+MarketingCost=Allowable/TargetCostPlanningandDeploy