重型机械目标成本分解体系的重构

The Reestablishment of Heavy-duty Machinery Enterprise's Target Cost Decompositon System

目标成本法改变以往的产品定价方式,由逆向、以消费者为出发点来决定产品价格。介绍了目标成本分解体系,使重工企业对产品定价方式有了新的思考方向。首先提出了精益生产方式下供应链和价值链思想与目标成本分解体系的联系,然后分别介绍了目标成本分解的基本模型和指标构成。

The method of target cost changes the way that fixes the price at the product in the past, and the price of product is fixed by the reversed way, taking consumers as starting-point. The article introduces target cost decomposition system, which makies the.heavy--duty machinery enterrpise have a brand-new thinking to fix the price of the product. The essay analyzes the connection between supply chain： and value chain thought and the target cost decomposition system under Lean Production pattern. Then the paper gives an introduction to model and index of target cost decomposition system.