目標成本法培訓(英文版)(ppt 78頁)

目標成本法培訓內容摘要：
Identify Target Customers.
Understand the Industry Value-Chain.
Apply Customer Satisfaction Philosophy to All.
Determine Key Dimensions for “Value-In Use”.
Determine Key Dimensions of Performance/Service at Contact Points
Determine Customer Need & Wants from Creating a Continuing Relationship.
Measure and Share, Internal and External Customer Satisfaction
Strategy, Market Niche, Product Envelope Determinants
Strengths, Weaknesses, Opportunities Threats (SWOT)
Value Chain Analysis
Shadowing - Role Playing
Financial Analysis (SGR, CCFA, etc.)
Competitive Position Mapping
Cost Structure Analysis
Reverse Engineering - Tear Down Analysis
Benchmarking
Profit targets include both absolute profit dollars as well as various profit ratios to sales
Profit ratios are determined by dividing marginal income, contribution margin and operating profit by sales revenue
Return on sales is calculated on a product line basis and is computed by dividing pretax operating profit by sales revenue
Marginal income is determined by subtracting variable costs from sales revenue
Contribution margin is determined by subtracting traceable fixed costs (e.g., depreciation, development costs, prototype costs) from marginal income
Operating profit is determined by subtracting allocated fixed costs from the contribution margin. Operating profit does not include interest income
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