To set prices that enable you to earn a decent profit and at the same time not drive your customers away, you might use the target-costing or cost-plus pricing strategies. Target-Costing Pricing Strategy Using the target-costing pricing strategy, you set a competitive and strategically ...
而成本企划{ target costing}：是流行于日本企业的一种成本管理模式，其实质是成本的前馈控制，它不同于传统的成本反馈控制，即先确定一定的方法和步骤，根据实际结果偏离目标值的情况和外部环境变化采取相应的对策，调整先前的方法和步骤，而是针对未来的必达目标，据此对的方法与步骤进行弹性调整，因而是一...
"Target costing as a strategic cost management tool for success of balanced scorecard system", Practice, 9, 3, pp. 39-54Yilmaz1, R., & Gokhan, B... Rifat Yilma,Gokhan Baral - 《美中经济评论:英文版》 被引量: 11发表: 2010年 Target costing : the next frontier in strategic cost manage...
margin to leave you with a target costC.Target costing calculates a target cost by deducting a profit margin from a desired selling priceD.Target costing involves setting a selling price by reference to the market and then adding your desired profit margin to leave you with a target cost.相关...
2. Zielkostenmanagement - Target Costing, Target Cost Managementdoi:http://dx.doi.org/10.1515/9783486791143.15Anton Burger
On the other hand, the printed veneer project could be framed as an explorative effort, because it addressed a single cost item for a smaller volume of products, hence with limited financial impact. Target Costing (or rather target pricing) is a starting point for all product development ...
Mechanising production in order to reduce average production cost 考点 Chapter2bTargetcosting 解析 Answer A is not correct: increasing the selling price is not possible, the industry is competitive so product will not sell effectively at higher prices. Answer B (‘Reduce the expectation gap by red...
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low-cost leadership In which market structure are there a small number of firms competing? Identify and describe three or more distinct market segments within a specific industry, such as aerospace or automobile manufacturing. Target Costing Toyota Motor Corporation uses target costing. Assume that ...
Another highly-rated S/4HANA course on Udemy isSAP CO Product Costing "STEEL Manufacturing Process", which focuses on Product Costing,an SAP modulethat helps users generate cost estimates. The course is taught by Karanam Sreedhar, a consultant with 14 years of SAP CO consulting experience, a...