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
In order to improve the efficiency of product design and reduce the logistics cost, this paper first analyzes the information integration demand of product design department and logistics service department. Based on ...In order to improve the efficiency of product design and reduce the logistics cost, this paper first analyzes the information integration demand of product design department and logistics service department. Based on Web service technology, this paper builds the product logistics service information model for integration. Furthermore, through a sanitary appliance company application, a solid base is laid for increasing the product R＆D speed and logistics service.展开更多
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In order to improve the efficiency of product design and reduce the logistics cost, this paper first analyzes the information integration demand of product design department and logistics service department. Based on Web service technology, this paper builds the product logistics service information model for integration. Furthermore, through a sanitary appliance company application, a solid base is laid for increasing the product R＆D speed and logistics service.
