managementaccountingandcontrolsystemsfor(ppt54)英-经营管理(编辑修改稿)

managementaccountingandcontrolsystemsfor(ppt54)英-经营管理(编辑修改稿)内容摘要：

Kaplan, and Young Target Costing RDamp。 E Cycle Manufacturing Cycle Post Service Cycle Target Costing 9 24  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Comparing Traditional Cost Reduction to Target Costing Traditional Cost Target Reduction Costing Market Research to Determine Customer Needs and Price Points Customer Requirements Product Specifications 9 25  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Comparing Traditional Cost Reduction to Target Costing Traditional Cost Target Reduction Costing Target Selling Price Target Product Volume Design Target Profit Engineering Supplier Pricing 9 26  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Comparing Traditional Cost Reduction to Target Costing Estimated Cost Target Cost Desired Profit Margin Value Engineering Supplier Pricing Pressure Traditional Cost Target Reduction Costing 9 27  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Comparing Traditional Cost Reduction to Target Costing Manufacturing Periodic Cost Reduction Continuous Cost Reduction Traditional Cost Target Reduction Costing 9 28  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Comparing Traditional Cost Reduction to Target Costing Under traditional costing, the profit margin is the result of the difference between the expected selling price and the estimated production cost. Pt = St – Ct The costplus method is another traditional approach. 9 29  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Comparing Traditional Cost Reduction to Target Costing Under the costplus method the selling price is the sum of the expected product cost and the expected profit margin. Scp = Ccp + Pcp 9 30  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Comparing Traditional Cost Reduction to Target Costing Under target costing, the target profit margin results from a longrun profit analysis often based on return on sales. The target cost is the difference between the target selling price and the target profit margin. Ctc = Stc – Ptc 9 31  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Concerns About Target Costing What are some potential problems in implementing target costing? 1 Conflict can arise between parties involved in the process. 2 Employees may experience burnout due to pressure. 3 Development time may increase. 9 32  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Learning Objective 5 Explain Kaizen costing. 9 33  2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Kaizen What is Kaizen? It is a Japanese term for making improvements to a process through small, incremental amounts rather than through large innovations. 9 34  2020 Prentice。