دانلود رایگان پاورپوینت هزینه یابی هدف (انگلیسی)

Target Costing
Training Overview
What is Target Costing?
Brainstorming Exercise
Goal of Target Costing
Target Costing: The Nuts & Bolts
How it Works – Overview
How it Works – Part 1 – Analysis
How it Works – Part 2- Design
How it Works – Part 3 – Implement
Real World Example
Now It’s Your Turn
Now It’s Your Turn – Solution
Review & Summary
Reading List & Further Research
Sources

Real World Example

In Business | Target Costing Approach–An Iterative Process:
Target costing Technique is widely used in Japan. In the automobile industry, the target cost for a new model is decomposed into target costs for each of the elements of the car–down to a target cost for each of the individual parts. The designers draft a trial blueprint, and a check is made to see if the estimated cost of the car is within reasonable distance of the target cost. If not, design changes are made, and a new trial blueprint is drawn up. This process continues until there is sufficient confidence in the design to make a prototype car according to the trial blueprint. If there is still a gap between the target cost and estimated cost, the design of the car will be further modified.
After repeating this process a number of times, the final blueprint is drawn up and turned over to the production department. In the first several months of production, the target costs will ordinarily not be achieved due to problems in getting a new model into production. However after that initial period, target costs are compared to actual costs and discrepancies between the two are investigated with the aim of eliminating the discrepancies and achieving target costs.
Source: Yasuhiro Monden and Kazuki Hamada, “Target Costing-Kaizen Costing in Japanese Automobile Companies,” Journal of Management Accounting Research 3, pp. 16-34.