This paper discusses whether target costing （TC） is affected by the impacts of external circumstances and appears dynamic in real estate development industry. A case study was conducted and combined with literature ...This paper discusses whether target costing （TC） is affected by the impacts of external circumstances and appears dynamic in real estate development industry. A case study was conducted and combined with literature reviews to test this proposition. The results of this paper show that the formula appears dynamic on the impacts of economic depression/recession, inflation, and change of governmental policy to assist the firms in the achievement of planned profits. TC, as a strategic profit management system in the industry, exhibits brisk utilization in a dynamic formula with more of a focus on value added to maintain fixed profits. It is different from the focus on cost reduction by a static formula in previous literatures.展开更多
Standard costing is used as a control for product costing. But with life cycle becoming shorter, costing should be done at the design and development stage of a product. This is achieved through target costing.The imp...Standard costing is used as a control for product costing. But with life cycle becoming shorter, costing should be done at the design and development stage of a product. This is achieved through target costing.The implementation of target costing and target pricing is done with the ultimate purpose of cost reduction, cost understanding, continuous improvement, competitiveness, early purchasing and supplier involvement, and improved design and accountability by manufacturers. The study explores the participation of the purchasing and supply chain management＇s role in target costing and target pricing process. Supply management plays an active role in monitoring the ongoing cost and performance of suppliers during the early stages of product development. Implementation of target costing and target pricing in various organizations are also explored. Leading Japanese manufacturers have used target costing and target pricing systems to their advantage and the paper also examines the adaptation of the Western companies to these proactive cost management techniques to improve their product development processes.展开更多
This study provides a framework of target costing to extend its original scope when the underlying distribution is non-normal. The new specification limits can be derived by listening to the market price from Taguchi ...This study provides a framework of target costing to extend its original scope when the underlying distribution is non-normal. The new specification limits can be derived by listening to the market price from Taguchi loss function. Later, the new specification limits can be linked through the non-normality-based C^^pk value along with non-normality-based X^^-Rcontrol charts to derive goal control limits. Moreover, an example is provided to illustrate the usefulness of the proposed framework of target costing by relentlessly reducing cost and improving product quality to gain competitiveness in the marketplace.展开更多
针对图像序列中多目标检测和跟踪算法结构复杂、计算量大、性能降低等问题,提出一种基于代价参考粒子滤波器组的多目标检测前跟踪(Cost-reference particle filter bank based multi-target track-before-detect, CRPFB-MTBD)算法,将多...针对图像序列中多目标检测和跟踪算法结构复杂、计算量大、性能降低等问题,提出一种基于代价参考粒子滤波器组的多目标检测前跟踪(Cost-reference particle filter bank based multi-target track-before-detect, CRPFB-MTBD)算法,将多目标跟踪问题转换为序贯地检测和跟踪多个单目标的问题.首先,采用代价参考粒子滤波器组序贯地估计所有可能单目标状态序列;其次,基于所有可能单目标状态序列的欧氏距离和累积代价确定目标数量;最后,根据累积代价判断每个目标出现和消失的具体时刻.仿真实验验证了CRPFB-MTBD的优良性能,与基于传统粒子滤波的多目标检测前跟踪算法(Particle filter based multi-target track-before-detect, PF-MTBD)、基于概率假设密度的检测前跟踪算法(Probability hypothesis density based track-before-detect, PHD-TBD)和基于伯努利滤波的检测前跟踪算法(Bernoulli based track-before-detect, Bernoulli-TBD)相比, CRPFB-MTBD的目标状态序列和数量估计结果最佳,且平均单次运行时间极短.展开更多
文摘This paper discusses whether target costing （TC） is affected by the impacts of external circumstances and appears dynamic in real estate development industry. A case study was conducted and combined with literature reviews to test this proposition. The results of this paper show that the formula appears dynamic on the impacts of economic depression/recession, inflation, and change of governmental policy to assist the firms in the achievement of planned profits. TC, as a strategic profit management system in the industry, exhibits brisk utilization in a dynamic formula with more of a focus on value added to maintain fixed profits. It is different from the focus on cost reduction by a static formula in previous literatures.
文摘Standard costing is used as a control for product costing. But with life cycle becoming shorter, costing should be done at the design and development stage of a product. This is achieved through target costing.The implementation of target costing and target pricing is done with the ultimate purpose of cost reduction, cost understanding, continuous improvement, competitiveness, early purchasing and supplier involvement, and improved design and accountability by manufacturers. The study explores the participation of the purchasing and supply chain management＇s role in target costing and target pricing process. Supply management plays an active role in monitoring the ongoing cost and performance of suppliers during the early stages of product development. Implementation of target costing and target pricing in various organizations are also explored. Leading Japanese manufacturers have used target costing and target pricing systems to their advantage and the paper also examines the adaptation of the Western companies to these proactive cost management techniques to improve their product development processes.
文摘This study provides a framework of target costing to extend its original scope when the underlying distribution is non-normal. The new specification limits can be derived by listening to the market price from Taguchi loss function. Later, the new specification limits can be linked through the non-normality-based C^^pk value along with non-normality-based X^^-Rcontrol charts to derive goal control limits. Moreover, an example is provided to illustrate the usefulness of the proposed framework of target costing by relentlessly reducing cost and improving product quality to gain competitiveness in the marketplace.
文摘针对图像序列中多目标检测和跟踪算法结构复杂、计算量大、性能降低等问题,提出一种基于代价参考粒子滤波器组的多目标检测前跟踪(Cost-reference particle filter bank based multi-target track-before-detect, CRPFB-MTBD)算法,将多目标跟踪问题转换为序贯地检测和跟踪多个单目标的问题.首先,采用代价参考粒子滤波器组序贯地估计所有可能单目标状态序列;其次,基于所有可能单目标状态序列的欧氏距离和累积代价确定目标数量;最后,根据累积代价判断每个目标出现和消失的具体时刻.仿真实验验证了CRPFB-MTBD的优良性能,与基于传统粒子滤波的多目标检测前跟踪算法(Particle filter based multi-target track-before-detect, PF-MTBD)、基于概率假设密度的检测前跟踪算法(Probability hypothesis density based track-before-detect, PHD-TBD)和基于伯努利滤波的检测前跟踪算法(Bernoulli based track-before-detect, Bernoulli-TBD)相比, CRPFB-MTBD的目标状态序列和数量估计结果最佳,且平均单次运行时间极短.
