丰田汽车成本企划实施案例分析

Case Study on Toyota's Cost Planning Implementation

成本企划最早萌芽于20世纪60年代初期,源自日本丰田汽车公司的新车开发和车型更新中。它使丰田以价低质高的绝对优势击败了全球诸多竞争对手,成为过去10多年里全球盈利能力最强的汽车公司。20世纪80年代以来,成本企划在日本企业得到广泛应用,成为日本型成本管理模式的核心和精华。文章在描述丰田汽车成本企划架构的基础上,对其进行总结,以期得出有助于我国企业成本管理的几点启示。

Cost planning came into being in the early 1960s, from Toyota Motor Corporation＇s car model development and update. It enables Toyota to defeat many competitors in the world with the absolute advantage of low price and high quality, Toyota became the world＇s most profitable car company over the past 10 years. Since 1980s, cost planning has been widely used in Japanese firms, becoming the core and quintessence of Japanese type cost management. The paper describes the process of Toyota＇ s cost planning, gives a summary of it, so as to provide some enlightenment for China＇s business cost management.