Target cost management : the ladder to global survival and success
著者
書誌事項
Target cost management : the ladder to global survival and success
CRC Press, c2011
- : hardback
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注記
Includes bibliographical references (p. 189-190) and index
内容説明・目次
内容説明
With a proven track record for helping companies achieve critical cost reductions without sacrificing customer satisfaction, target costing provides managers and executives with the tools to survive and prosper in today's increasingly competitive market-without raising prices on customers.
Target Cost Management: The Ladder to Global Survival and Success details the preliminary steps required for a company to institutionalize target costing and the two necessary ingredients of target costing-proper organizational structure and cost tables. It describes and illustrates the interrelationships of the major techniques, tools, and methodologies needed to achieve the ultimate success.
Jim Rains shares powerful insights harvested during his two decades of studying and benchmarking target costing for leading Japanese corporations including Toyota, Nissan, and Canon. Supplying the understanding and the tools to achieve critical cost reductions while maintaining and even improving customer satisfaction, this book explains the steps needed to reap the rewards of constant, consistent, acceptable, and predictable levels of profitability.
目次
The Ladder. The Rails of the Ladder. Basic Concept of Target Costing. Does Your Firm Really Need to Do Target Costing?. Getting Started on the Target Costing Journey. The Cost Planning/Cost Management Group. What Costs Should You Establish Targets For? The Development of Cost Tables. How to Set the Target Cost. Alpha Brain. Benchmarking Japanese Companies.
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