外文翻譯--目標(biāo)成本管理在供應(yīng)鏈的作用（節(jié)選）

1、<p>　　2100單詞，11900英文字符,中文3560字</p><p>　　Mohammad, Talha, John, et al. Role of supply chain management in target costing[J]. Journal of Modern Accounting and Auditing, 2010(7):46-57.</p><p>

2、　　本科畢業(yè)論文外文資料翻譯</p><p>　　系 別： 經(jīng)濟(jì)系 </p><p>　　專 業(yè)： 會(huì)計(jì)學(xué) </p><p>　　姓 名： </p><p>　　學(xué) 號(hào)： </p>

3、<p>　　2015 年 4 月 30 日</p><p><b>　　外文原文</b></p><p>　　Role of supply chain management in target costing</p><p>　　Mohammad Talha, John B.Raja</p><p>　　Dep

4、artment of Accounting & MIS, College of Industrial Management, King Fahd University of Petroleum & Minerals, Dhahran 31261, Saudi Arabia; 2. Faculty of Business and Law, Multimedia University, Bukit Beruang 75450

5、, Melaka, Malaysia) </p><p>　　Abstract: Standard costing is used as a control for product costing. But with life cycle becoming shorter, costing should be done at the design and development stage of a produc

6、t. This is achieved through target costing. The implementation of target costing and target pricing is done with the ultimate purpose of cost reduction, cost understanding, continuous improvement, competitiveness, early

7、purchasing and supplier involvement, and improved design and accountability by manufacturers. The study</p><p>　　Key words: target costing; supply chain management; product lifecycle costing; target pricing;

8、 Kaizen costing</p><p>　　1. Introduction </p><p>　　Product life cycles are getting shorter and shorter, quite often one or two years, and sometimes less than one year in high tech industries. Co

9、nsumers are demanding new and diversified products in short intervals. Due to factory automation, robots and computer controlled manufacturing systems are replacing the conventional production lines. What all these chang

10、es mean is the traditional standard costing systems, which emphasize cost control in the manufacturing phase of the product life cycle, a</p><p>　　The concept of target costing originated in Japan at Toyota

11、Motor Corporation in the 1960s. Since that time it has become recognized as a dynamic, comprehensive system for cost reduction and strategic profit planning. Target costing is a program aimed at reducing the life cycle c

12、osts of new products, while ensuring customer requirements of quality and reliability. For controlling costs of new products, target costing takes place at the design stage of new product development and considers all id

13、</p><p>　　2. Research problem </p><p>　　Implementation of target costing and target pricing is done with the ultimate purpose of eliminating all unnecessary activities and continuously seeking t

14、o reduce the cost of production by the management team. Target costing and target pricing represents one of the most important areas where marketing and accounting overlap. It requires managers or manufacturers to make a

15、 series of decisions that include defining the customer needs, ascertaining the economics required for profitability, allocati</p><p>　　(1) Lack of awareness on the implementation of target costing and targe

16、t pricing by manufacturers; </p><p>　　(2) Lack of understanding on the use of target costing and target pricing approach to improve supply chain management; </p><p>　　(3) Understanding the diffe

17、rence between Japanese and Western manufacturing practices and management accounting methods using the target costing and target pricing approach.</p><p>　　3. Objectives of the research </p><p>

18、　　The objectives of the research are: </p><p>　　(1) To explore the implementation of target costing and target pricing and to provide an overview of target costing and target pricing approach; </p>&

19、lt;p>　　(2) To analyze the role of supply chain management in the target costing and target pricing process; </p><p>　　(3) To discuss the benefits of implementing target costing and target pricing in organ

20、izations; </p><p>　　(4) To explore the adaptation of Japanese manufacturing and management costing techniques by the West. </p><p>　　4. Scope of the study </p><p>　　Target costing

21、 and target pricing is an approach that considers all ideas for cost reduction during the product design and development stage. The study explores the participation of purchasing and supply chain management’s role in tar

22、get costing and target pricing. The benefits of implementing this approach are also discussed in the study. The study also focuses on the adaptation of Western manufactures to Japanese costing techniques such as target c

23、osting and target pricing. </p><p>　　5. Research methodology </p><p>　　The emergence of target costing and target pricing is divided and discussed into four sections as discussed below. </p&

24、gt;<p>　　(1) Implementation of target costing and target pricing in various organizations; </p><p>　　(2) The role of supply chain management; </p><p>　　(3) Benefits of implementing target

25、 costing and target pricing; </p><p>　　(4) Finally, explore the adaptation of Western manufacturers to Japanese manufacturing techniques. </p><p>　　6. Discussion, analysis and finding </p>

26、;<p>　　6.1 Overview of target costing and target pricing and its implementation </p><p>　　6.1.1 Target costing </p><p>　　Under this approach, a company employs market research to determi

27、ne the price at which a product will sell. It then subtracts an estimated profit margin to yield the target cost. Finally, engineers and cost analysts work together to design a product that can be manufactured for the al

28、lowable cost. Activity-based costing (ABC) can help in target costing, as well as in cost plus pricing methods, because the focus on activities assists in eliminating cost distortion. Target costing relies on value </

29、p><p>　　The target costing process begins by establishing a selling price, based on market research, for the new product. From this target selling price, the desired target profit is subtracted to determine the

30、 target cost. In all likelihood, this target is below the company’s current manufacturing cost. Teams from many departments then perform functional cost analysis in an attempt to reach the target cost. If the current cos

31、t estimate is at the target, the firm must decide whether or not to introduce </p><p>　　6.1.2 Target pricing </p><p>　　Target pricing is a pricing arrangement whereby the buyer determines the pr

32、ice they are willing to pay for a particular product or service from a supplier. The buyer examines the supplier’s pricing structure and, leaving labour and material costs along with the profit margin alone, recommends s

33、upplier cost reductions which they can take in the overhead and general and administrative costs areas which will allow the supplier to meet the buyer’s target price. The major influences on target pricing</p><

34、;p>　　6.1.3 The role of supply management chain in target costing and target pricing </p><p>　　There are specific roles and relationships for supply chain management throughout the target costing process.

35、 One sentiment echoed by the organizations studied is that in order for supply chain management to make a substantive contribution to the target costing process, it needs to be involved early, during the idea conception

36、stage. This is necessary to identify and qualify good suppliers on time and to have the ability to influence specifications of the major cost drivers for new products and </p><p>　　Another key role and relat

37、ionship in successful target costing is a close working relationship between supply chain management and design engineers. This is because design drives supplier requirements, which, in turn, drive the cost and have a di

38、rect impact on the ability of a product or service to meet the target cost. The specific roles for supply chain management in the classic approach to target costing includes identifying capable suppliers, facilitating ea

39、rly supplier involvement, as well </p><p>　　Another important role for supply chain management throughout the process is to work closely with the supplier to develop cost breakdowns, to gather market data to

40、 assess the reasonableness of supplier cost estimates, and to determine what the costs should reasonably be. The product or service and design are often in great flux at this stage as all parties work toward trying to ac

41、hieve the quality and functionality goals while meeting the target cost. The ideal situation for target costing is a </p><p>　　7. Limitations </p><p>　　Based on the above discussion, applying ta

42、rget costing and target pricing must be undertaken. If the supplier is dependent on the customer, then it may be possible to employ the technique. If the supplier can choose its customers, then the likelihood of success

43、is limited .The US buyer-supplier relationship differs from that in Japan. In Japan, suppliers will more readily accept pressures from buyers because of the long-term nature of the relationship. A buyer’s loyalty to the

44、supplier can be co</p><p>　　8. Conclusion </p><p>　　Target costing and target pricing are used as a valuable tool to support an organization’s overall efforts to remain cost competitive. It is

45、a process most effectively undertaken by cross functional teams, in conjunction with other value adding processes such as early supplier involvement, value analysis and value engineering. The reasons for use may be broad

46、ly classified as the need to increase competitiveness and the desire to increase communication and early supplier involvement in the new pr</p><p><b>　　外文資料翻譯譯文</b></p><p>　　目標(biāo)成本管理在供

47、應(yīng)鏈的作用</p><p>　　摘要：成本標(biāo)準(zhǔn)被用來(lái)衡量產(chǎn)品的成本控制，但隨著產(chǎn)品生命周期越來(lái)越短，成本控制應(yīng)該應(yīng)用在產(chǎn)品的設(shè)計(jì)和開(kāi)發(fā)階段。這需要通過(guò)目標(biāo)成本來(lái)實(shí)現(xiàn)。目標(biāo)成本和目標(biāo)價(jià)格的實(shí)現(xiàn)是在降低成本的最終目的，從而培養(yǎng)成本控制意識(shí)，不斷提高競(jìng)爭(zhēng)力。早期需要采購(gòu)和供應(yīng)商的參與，并改進(jìn)設(shè)計(jì)和問(wèn)責(zé)的制造商。本研究探討采購(gòu)與供應(yīng)鏈管理的目標(biāo)成本和目標(biāo)定價(jià)過(guò)程中的角色參與。供應(yīng)鏈管理在產(chǎn)品開(kāi)發(fā)的早期階段進(jìn)行成本和供應(yīng)商

48、績(jī)效監(jiān)控起到了積極的作用。目標(biāo)成本法與目標(biāo)定價(jià)在不同的機(jī)構(gòu)都進(jìn)行過(guò)探討。領(lǐng)先的日本制造商使用的目標(biāo)成本和目標(biāo)定價(jià)系統(tǒng)各自的優(yōu)點(diǎn)來(lái)控制成本，本文還探討了西方企業(yè)適應(yīng)這些積極的成本管理技術(shù)來(lái)提高他們的產(chǎn)品開(kāi)發(fā)過(guò)程。</p><p>　　關(guān)鍵詞：目標(biāo)成本；供應(yīng)鏈管理；產(chǎn)品生命周期成本法；目標(biāo)定價(jià)；改善成本法</p><p><b>　　簡(jiǎn)介</b></p>&

49、lt;p>　　產(chǎn)品生命周期越來(lái)越短，通常為一年或兩年，在高新技術(shù)產(chǎn)業(yè)有時(shí)不到一年。消費(fèi)者很短的時(shí)間間隔內(nèi)就對(duì)產(chǎn)品有更新鮮和多樣化的要求。由于工廠自動(dòng)化、機(jī)器人和計(jì)算機(jī)控制的制造系統(tǒng)正在取代傳統(tǒng)的生產(chǎn)線。所有這些變化意味著在產(chǎn)品生命周期的制造階段，單純依靠傳統(tǒng)的標(biāo)準(zhǔn)成本系統(tǒng)進(jìn)行成本控制不再是有效的。在制造階段產(chǎn)品如果僅有一年的壽命，它的成本控制效果不會(huì)明顯。一旦產(chǎn)品開(kāi)始開(kāi)發(fā)和設(shè)計(jì)，在制造階段總是會(huì)有一個(gè)限度的可以削減公司的成本。一個(gè)

50、全新的成本管理理念已被世界一流的日本制造商開(kāi)發(fā)，并用在處理產(chǎn)品設(shè)計(jì)和開(kāi)發(fā)階段上面。新的成本管理理念被稱為目標(biāo)成本和目標(biāo)價(jià)格的方法。</p><p>　　目標(biāo)成本法起源于日本在上世紀(jì)60年代豐田汽車公司的概念。自那時(shí)以來(lái)，它已經(jīng)被公認(rèn)為是一個(gè)動(dòng)態(tài)的、為降低成本和利潤(rùn)戰(zhàn)略規(guī)劃綜合系統(tǒng)。目標(biāo)成本法是一項(xiàng)旨在減少新產(chǎn)品的生命周期成本、以保證客戶要求的質(zhì)量和可靠性為前提進(jìn)行成本規(guī)劃的方法。在新產(chǎn)品的成本控制上，目標(biāo)成本發(fā)生

51、在新產(chǎn)品開(kāi)發(fā)的設(shè)計(jì)階段并考慮降低成本的產(chǎn)品規(guī)劃和研發(fā)過(guò)程。傳統(tǒng)的方法，如成本加成法，通常估計(jì)的設(shè)計(jì)和生產(chǎn)成本，然后預(yù)測(cè)利潤(rùn)來(lái)確定市場(chǎng)價(jià)格。如果客戶不愿意支付指定的價(jià)格，才開(kāi)始努力降低成本。有些公司采用西方傳統(tǒng)的方法，但這種預(yù)期利潤(rùn)率是未知的。為確定這一預(yù)期利潤(rùn)率，需要用計(jì)劃的銷售價(jià)格減去生產(chǎn)成本。這種計(jì)算是產(chǎn)品功能和規(guī)格確定后才產(chǎn)生的。相反，目標(biāo)成本從一個(gè)基于客戶的研究和計(jì)劃出發(fā)，能夠制定出使企業(yè)獲得長(zhǎng)期利潤(rùn)所需的市場(chǎng)價(jià)格。市場(chǎng)價(jià)格和保

52、證金要求之間的差異是限額成本。如果預(yù)期成本超過(guò)限額成本，則開(kāi)始降低成本，產(chǎn)品的設(shè)計(jì)和開(kāi)發(fā)階段，為了確保實(shí)現(xiàn)這預(yù)期成本。</p><p><b>　　2．問(wèn)題研究</b></p><p>　　目標(biāo)成本和目標(biāo)定價(jià)的實(shí)施以通過(guò)消除所有不必要的活動(dòng)為最終目的，要通過(guò)加強(qiáng)團(tuán)隊(duì)的管理降低生產(chǎn)成本。目標(biāo)成本與目標(biāo)定價(jià)是市場(chǎng)營(yíng)銷和會(huì)計(jì)重疊最重要的領(lǐng)域之一。它要求管理者或制造商作出一系

53、列決策，包括確定客戶需求，確定所需的經(jīng)濟(jì)盈利能力，分配目標(biāo)成分和確定目標(biāo)價(jià)格和生產(chǎn)成本之間的差距，進(jìn)行初步預(yù)測(cè)。研究問(wèn)題如下：</p><p>　?。?）制造商的目標(biāo)成本和目標(biāo)定價(jià)的實(shí)施意識(shí)的缺乏；</p><p>　?。?）缺乏了解通過(guò)目標(biāo)成本和目標(biāo)價(jià)格的方法來(lái)提高供應(yīng)鏈的管理；</p><p>　?。?）了解日本和西方的制造實(shí)踐方法和使用目標(biāo)成本與目標(biāo)定價(jià)法會(huì)計(jì)

54、方法管理的區(qū)別。</p><p><b>　　3．研究目標(biāo)</b></p><p><b>　　研究的目標(biāo)是：</b></p><p>　?。?）探討目標(biāo)成本和目標(biāo)定價(jià)的實(shí)施并概述目標(biāo)成本和目標(biāo)定價(jià)方法；</p><p>　?。?）總結(jié)目標(biāo)成本和目標(biāo)定價(jià)過(guò)程的供應(yīng)鏈管理的作用；</p>

55、<p>　?。?）探討在組織實(shí)施目標(biāo)成本與目標(biāo)定價(jià)的意義；</p><p>　?。?）探索適應(yīng)日本的制造和管理成本的技術(shù)。</p><p><b>　　4．研究范圍</b></p><p>　　目標(biāo)成本與目標(biāo)定價(jià)方法是在產(chǎn)品設(shè)計(jì)和開(kāi)發(fā)階段控制并降低成本的方法。本研究探討采購(gòu)與供應(yīng)鏈管理中目標(biāo)成本與目標(biāo)價(jià)格的作用。本文也會(huì)研究討論實(shí)施

56、這種方法的意義。研究還集中在適應(yīng)日本的成本計(jì)算方法的西方，如目標(biāo)成本與目標(biāo)價(jià)格。</p><p><b>　　5．研究方法</b></p><p>　　目標(biāo)成本和目標(biāo)價(jià)格研究方法分為四部分，如下：</p><p>　?。?）目標(biāo)成本和目標(biāo)定價(jià)在不同的組織實(shí)施；</p><p>　　（2）供應(yīng)鏈管理的作用；</p&g

57、t;<p>　?。?）目標(biāo)成本和目標(biāo)價(jià)格實(shí)現(xiàn)的意義；</p><p>　?。?）最后，探討西方制造商對(duì)日本制造技術(shù)的適用。</p><p>　　6.討論、分析和發(fā)現(xiàn)</p><p>　　6.1目標(biāo)成本法與目標(biāo)定價(jià)及其實(shí)施概述</p><p><b>　　6.1.1目標(biāo)成本</b></p>&l

58、t;p>　　在這種模式下，一個(gè)公司會(huì)利用市場(chǎng)研究來(lái)確定在產(chǎn)品的銷售價(jià)格。</p><p>　　銷售價(jià)格利用估計(jì)的利潤(rùn)率來(lái)確定目標(biāo)成本。最后，工程師和成本分析師一起工作，設(shè)計(jì)一個(gè)符合成本要求的產(chǎn)品?；诨顒?dòng)的成本核算（ABC）可以幫助實(shí)現(xiàn)目標(biāo)成本，以及利用成本加成法，因?yàn)榛顒?dòng)的重點(diǎn)主要是幫助解決成本虛擬消除現(xiàn)象。目標(biāo)成本法是價(jià)值工程，利用收集到的關(guān)于產(chǎn)品的設(shè)計(jì)和生產(chǎn)過(guò)程的信息，并確定需要改進(jìn)的地方。</

59、p><p>　　目標(biāo)成本法首先要為新產(chǎn)品根據(jù)市場(chǎng)研究確定一個(gè)銷售價(jià)格。預(yù)期的目標(biāo)利潤(rùn)減去這一目標(biāo)銷售價(jià)格，確定目標(biāo)成本。這個(gè)目標(biāo)成本盡可能要低于公司目前的制造成本。多個(gè)部門團(tuán)隊(duì)為了達(dá)到目標(biāo)成本進(jìn)行功能成本分析，如果目前的成本估計(jì)符合目標(biāo)成本，公司必須決定是否引進(jìn)新產(chǎn)品。如果目前的成本估計(jì)比目標(biāo)成本高，就需要利用功能成本分析來(lái)改變和準(zhǔn)備另一個(gè)成本估算。營(yíng)銷在目標(biāo)成本的確定起著至關(guān)重要的作用。</p>&l

60、t;p><b>　　6.1.2目標(biāo)定價(jià)</b></p><p>　　目標(biāo)定價(jià)是通過(guò)買方愿意支付一個(gè)特定的產(chǎn)品或服務(wù)供應(yīng)商的價(jià)格來(lái)確定的。買家檢驗(yàn)供應(yīng)商的定價(jià)結(jié)構(gòu)，把勞動(dòng)力和原材料的成本從利潤(rùn)中分解出來(lái)，推薦的供應(yīng)商在他們的開(kāi)銷和一般及行政費(fèi)用方面降低成本，允許供應(yīng)商滿足買方的目標(biāo)價(jià)格。目標(biāo)價(jià)格決策的主要影響因素有：顧客競(jìng)爭(zhēng)對(duì)手的成本、國(guó)家的法律政策，以及公式：目標(biāo)成本=目標(biāo)價(jià)格－預(yù)期利

61、潤(rùn)</p><p>　　6.1.3作用的供應(yīng)鏈管理中的目標(biāo)成本和目標(biāo)價(jià)格</p><p>　　在目標(biāo)成本過(guò)程有著具體的角色關(guān)系的供應(yīng)鏈管理。一個(gè)設(shè)計(jì)機(jī)構(gòu)，對(duì)供應(yīng)鏈管理的目標(biāo)成本過(guò)程有實(shí)質(zhì)性的貢獻(xiàn)，它需要參與早期的概念設(shè)計(jì)階段工作。分析影響新產(chǎn)品和服務(wù)的主要成本驅(qū)動(dòng)規(guī)格的能力是必要的。理想的情況是，當(dāng)產(chǎn)品或服務(wù)的概念正在開(kāi)發(fā)時(shí)，供應(yīng)鏈管理積極參與到目標(biāo)成本的第一步的過(guò)程中，</p>

62、;<p>　　成功的目標(biāo)成本有一個(gè)重要的關(guān)系，就是供應(yīng)鏈管理和設(shè)計(jì)工程師之間的密切的工作關(guān)系。這是設(shè)計(jì)驅(qū)動(dòng)供應(yīng)商的要求。其中，驅(qū)動(dòng)器的成本和對(duì)產(chǎn)品或服務(wù)滿足程度對(duì)目標(biāo)成本有直接影響。目標(biāo)成本管理包括識(shí)別的供應(yīng)商能力的經(jīng)典方法、供應(yīng)鏈管理的具體作用、促進(jìn)供應(yīng)商早期參與的措施，以及供應(yīng)商資格審查和驗(yàn)證自己的能力和業(yè)績(jī)的歷史等內(nèi)容。供應(yīng)鏈管理在研發(fā)部研究新的供應(yīng)商合作和新技術(shù)起著關(guān)鍵的作用。供應(yīng)鏈管理的主要作用是通過(guò)談判與供應(yīng)商

63、達(dá)成長(zhǎng)期協(xié)議。談判長(zhǎng)期協(xié)議開(kāi)發(fā)應(yīng)該在目標(biāo)成本過(guò)程的第一步開(kāi)始，如果有必要的話需要圍繞供應(yīng)商的能力給企業(yè)最大的靈活性設(shè)計(jì)。</p><p>　　另一個(gè)重要的角色，是在供應(yīng)鏈管理的整個(gè)過(guò)程中與供應(yīng)商合作開(kāi)發(fā)成本分析，收集市場(chǎng)數(shù)據(jù)來(lái)評(píng)估供應(yīng)商的成本估算的合理性，并確定哪些費(fèi)用是合理的。產(chǎn)品或服務(wù)的設(shè)計(jì)往往需要各方在這個(gè)階段努力工作，試圖達(dá)到的質(zhì)量和功能目標(biāo)的同時(shí)滿足目標(biāo)成本。目標(biāo)成本法的最理想的情況是一個(gè)供應(yīng)鏈各方的努

64、力，包括價(jià)值工程、價(jià)值分析、與供應(yīng)商早期參與。然而，并非所有的組織資源和公司都需要做整合來(lái)促進(jìn)制度化的目標(biāo)成本法的成功。在這種情況下，供應(yīng)鏈管理的最佳角色是作為一個(gè)跨功能團(tuán)隊(duì)的一員，參與整個(gè)產(chǎn)品或服務(wù)的生命周期，從概念設(shè)計(jì)到產(chǎn)品壽命耗盡。然而，目標(biāo)成本法是一種非常資源密集的過(guò)程。要真正產(chǎn)生效果就需要團(tuán)隊(duì)的共同努力，通常涉及不同程度的參與、供應(yīng)鏈管理、市場(chǎng)營(yíng)銷、會(huì)計(jì)、研究設(shè)計(jì)、制造等領(lǐng)域。它也需要建立與供應(yīng)商的關(guān)系，為了獲取利益，應(yīng)建議供

65、應(yīng)商參與早期設(shè)計(jì)。最高管理者必須創(chuàng)建一個(gè)內(nèi)部的報(bào)酬結(jié)構(gòu)，支持目標(biāo)成本在所有的組織內(nèi)部實(shí)現(xiàn)。所有的研究組織實(shí)現(xiàn)整合后，管理高層需要定期考核和評(píng)價(jià)目標(biāo)成本的努力成果、目標(biāo)成本法的進(jìn)步、開(kāi)發(fā)新產(chǎn)品或服務(wù)的效果。目標(biāo)成本是新產(chǎn)品或服務(wù)開(kāi)發(fā)過(guò)程的一個(gè)組成部分，也是用于監(jiān)測(cè)和改進(jìn)現(xiàn)有產(chǎn)品或服務(wù)成本</p><p><b>　　7．局限性</b></p><p>　　目標(biāo)成本和目標(biāo)

66、價(jià)格的運(yùn)用必須在以上討論基礎(chǔ)上進(jìn)行。如果供應(yīng)商依賴于客戶，那么它可以擁有能夠采用的技術(shù)。，如果供應(yīng)商可以選擇自己的客戶，那么成功的可能性是有限的。美國(guó)的買家和供應(yīng)商的關(guān)系不同于日本。在日本，供應(yīng)商將更容易接受買家因?yàn)閴毫Φ年P(guān)系的長(zhǎng)期性。在嚴(yán)峻的時(shí)期買方對(duì)供應(yīng)商的忠誠(chéng)度是可靠的，因?yàn)榭蛻舨粧仐壍墓?yīng)商，不斷提高價(jià)格的努力已經(jīng)得到回報(bào)。如果有一個(gè)共享低價(jià)成本，那么它是在以賣方的利益進(jìn)行合作。</p><p><

67、b>　　8．結(jié)論</b></p><p>　　目標(biāo)成本與目標(biāo)定價(jià)是支持組織的整體努力保持成本競(jìng)爭(zhēng)力的一個(gè)有價(jià)值的工具。這是一個(gè)跨職能團(tuán)隊(duì)最有效地進(jìn)行成本控制的過(guò)程。其他加值結(jié)合的過(guò)程如供應(yīng)商的早期參與，價(jià)值分析和價(jià)值工程。使用的原因大致可分為提高競(jìng)爭(zhēng)力的需求、增加溝通的愿望和供應(yīng)商對(duì)新產(chǎn)品或服務(wù)開(kāi)發(fā)過(guò)程早期參與。此外，還有實(shí)施目標(biāo)成本管理的原因，如降低成本、提高供應(yīng)商的成本結(jié)構(gòu)的理解、加強(qiáng)內(nèi)部成