目标成本核算外文翻译文献Word文档格式.docx

目标成本核算外文翻译文献Word文档格式.docx

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国外作者：

Dan·

Swenson，Shahid·

Ansari，Jan·

Bell，IL-Woonkim

文献出处：

《ManagementAccountingQuarterly》,2003,4

（2）:

12-17

字数统计：

英文2579单词，14510字符；

中文5810汉字

外文文献：

BestPracticesinTargetCosting

HEREISHOWFOUR"

MODEL"

COMPANIES--THEBOEINGCOMPANY,CATERPILLAR,DAIMLERCHRYSLER,ANDCONTINENTALTEVES--APPLYTHISCOSTINGTECHNIQUE.

TheConsortiumforAdvancedManufacturing--International（CAM-I）,theAmericanInstituteofCPAs,andtheUniversityofAkronrecentlysponsoredamajorstudytobenchmarkbestpracticesintargetcosting.Thisstudyexaminedthewaysinwhichtargetcostinghasbeenappliedinavarietyofindustries,thelevelofsuccessandmeasurableimprovementsachieved,andthefactorsthatinfluencedthesuccessoftheseapplications.

ThestudybeganwithasurveytocollectinformationabouttargetcostingpracticesthroughouttheUnitedStates.Afteranalyzingthesurveyresults,conductingtelephoneinterviews,andreviewingsecondaryresearch,theresearchteamselectedfourcompaniesashavingbestpracticesintargetcosting.Theteamthenconductedsitevisitsateachofthe"

bestpractice"

companies,namelyTheBoeingCompany,Caterpillar,DaimlerChrysler,andContinentalTeves（asupplierofautomotivebrakesystems）.Theresultsofthestudyarediscussedhere.

TARGET-COSTINGPRINCIPLES

Targetcostingcanbestbedescribedasasystematicprocessofcostmanagementandprofitplanning.Thesixkeyprinciplesoftargetcostingare:

1.Price-ledcosting.Marketpricesareusedtodetermineallowable--ortarget--costs.Targetcostsarecalculatedusingaformulasimilartothefollowing:

marketpricerequiredprofitmargin=targetcost.

2.Focusoncustomers.Customerrequirementsforquality,cost,andtimearesimultaneouslyincorporatedinproductandprocessdecisionsandguidecostanalysis.Thevalue（tothecustomer）ofanyfeaturesandfunctionalitybuiltintotheproductmustbegreaterthanthecostofprovidingthosefeaturesandfunctionality.

3.Focusondesign.Costcontrolisemphasizedattheproductandprocessdesignstage.Therefore,engineeringchangesmustoccurbeforeproductionbegins,resultinginlowercostsandreduced"

time-to-market"

fornewproducts.

4.Cross-functionalinvolvement.Cross-functionalproductandprocessteamsareresponsiblefortheentireproductfrominitialconceptthroughfinalproduction.

5.Value-chaininvolvement.Allmembersofthevaluechain--e.g.,suppliers,distributors,serviceproviders,andcustomers--areincludedinthetargetcostingprocess.

6.Alife-cycleorientation.Totallife-cyclecostsareminimizedforboththeproducerandthecustomer.Life-cyclecostsincludepurchaseprice,operatingcosts,maintenance,anddistributioncosts.

THETARGETCOSTINGPROCESS

Essentially,companiesusetargetcostingtoestablishconcreteandhighlyvisiblecosttargetsfortheirnewproducts.Tomaximizecostcontrolandenhanceprofitimprovement,mostcompaniessetrelativelyaggressivetargets.Theprocessbeginswhentopmanagementestablishesatargetcostforanewproduct,forexample,aChryslerNeonoraCaterpillarExcavator.Acostestimatinggroupwillthendecomposethetargetcostfortheproductasawholeintocosttargetsforsubassembliesandindividualcomponentparts--engine,transmission,seats,andsoon.

Frequentlya"

gap"

existsbetweenthetargetcostandcostprojectionsforthenewproductbasedoncurrentdesignsandmanufacturingcapabilities.Closingthegapthroughcostreductioniscentraltothetargetcostingprocess.Thisisaccomplishedthroughcross-functionaltargetcostingteams,whichanalyzetheproduct'

sdesign,rawmaterialrequirements,andmanufacturingprocessestosearchforcostsavingsopportunities.Thecross-functionalteamsemployavarietyofmanagementtoolsandinitiativestohelpthemachievetheirobjectives.Thefollowingsectiondescribessomeofthesetoolsandinitiativesandothercharacteristicsofsuccessfultargetcostingcompanies.

TARGETCOSTINGENABLERS

Thebestpracticecompaniesdemonstratedcertaincommonalitiesintheiroperationsandthewayinwhichtheysupportedthetargetcostingprocess.Theyallhadveryeffectiveorganizationalstructures,respondedtothe“voiceofthecustomer,”streamlinedtheirproductdevelopmentprocess,andactivelyengagedtheirsupplychaintoachievetargetcostingobjectives.Tobetterunderstandthesepractices,wevisitedthefourcompaniesthathadachievedthemostsuccessineacharea.Ourobjectivewastodocument“bestpractices”indeployingthesekeyelementsoftargetcosting.

Ateachbestpracticecompany,targetcostingissupportedbyamatrixorganizationalstructurewhereavertical,functionalorganizationcombineswithhorizontal,cross-functionalteams.Forexample,U.S.OperationsforDaimlerChryslerhasfiveplatformteams