【文章內(nèi)容簡(jiǎn)介】 nalysis results Test and evaluation results Function cost tables Product Planning/Technology Management Product development regulations Technology trends Regulatory information Patent information FMEA results Product Planning Committee Responsibilities ? Developing the longterm product cycle plan ? Approving development of a product ? Proposing development ideas ? Approving the product concept ? Approving program investments ? Planning and allocating development resources ? Fostering crossfunctional coordination Target Costing Responsibilities Quality and Cost Committee Responsibilities ? Reviewing and approving the product concept ? Reviewing and approving quality and cost targets ? Checking and evaluating quality and cost results ? Establishing quality assurance and cost management system policies, guidelines, rules and responsibilities for each stage of development ? Auditing quality and cost system functions and processes Target Costing Responsibilities Quality and Cost Staff Support Offices ? Check results, clarify problems and provide assistance ? Prepare and maintain crossfunctional regulations and standards ? Conduct audits and diagnostic processes Quality Control/Assurance Responsibilities ? Corporate Quality Control promotes TQC and establishes policies and procedures ? Assist with target setting and checking quality items during design reviews Product Planning Responsibilities ? Conducts value planning and allocates the overall target cost to subsystems and ponents ? Assists Sales/Marketing in estimating sales volume based on market trends and petitor sales ? Checks performance to the overall target cost throughout the development process ? Resolves quality and cost conflicts Target Costing Responsibilities Sales/Marketing Responsibilities ? Performs ongoing pricing studies to understand market price and pare prices of current products with petitor products ? Determines the price range of new products by factoring in the market value of improvements to the current product and prices of peting products ? Tracks market volume trends and volume results for current products and petitors’ products to establish proposed new product volume targets Design/Engineering Responsibilities ? Negotiates subsystem cost targets and distributes cost targets to ponents ? Estimates cost throughout the development process ? Identifies cost reduction ideas such as new materials or processes, and generates VE ideas ? Conducts design reviews to identify problems and develop solutions ? Maintains function cost tables Target Costing Responsibilities Purchasing Responsibilities ? Allocates required investment to suppliers ? Works with Design/Engineering to allocate the overall target cost to subsystems and ponents ? Estimates the cost of externally produced parts ? Facilitates meetings between Design/Engineering and suppliers to work on VE activities ? Negotiates supplier price reductions every six months based on cost reduction or volume increases Production Engineering Responsibilities ? Develops panywide facility and equipment plans and the overall capital investment budget ? Monitors overall capital budgets (plants are responsible for controlling their own capital budgets) ? Provides capital investment targets and payback calculations for product profitability checks and target cost development ? Assists purchasing in allocating required investment to suppliers ? Assists with plant kaizen cost target setting and improvement activities Cost Accounting / Cost Planning Finance Accounting Organization Finance/ Accounting Department Finance Management Department Finance System Department Cost Management Department Cost Planning Section Cost Control Section Plant Cost Control Sections Finance/ Accounting Division Target Costing Responsibilities Cost Management Department Cost Management System Cost Planning Resource and Investment Planning Cost Improvement Cost Maintenance To identify principal responsibilities of the departments for cost management and to execute all necessary work flawlessly. Scope Objectives Target Costing Responsibilities Cost Planning Responsibilities ? Conducts product concept profitability checks ? Requests changes to investment plans and targets provided by Production Engineering ? Establishes and monitors total product target cost ? Provides cost improvement education and training Target Costing Responsibilities Cost Control Responsibilities ? Assists with developing the five year plan ? Prepares the shortterm profit plan ? Facilitates shortterm target and budget setting process with functional departments ? Prepares product profitability reports and shortterm targets Purchasing Cost Planning Responsibilities ? Assists buyers with supplier cost target setting and investment planning ? Supports buyers with cost estimating and VE proposals for parts ? Assists suppliers with improving cost management systems ? Maintains supplier parts and materials cost tables Plant Cost Control Responsibilities ? Negotiates kaizen targets ? Promotes and supports kaizen activities ? Provides administrative support ? Offers consulting advice ? Prepares kaizen newsletters ? Maintains process cost tables Engineering Cost Planning Responsibilities ? Assists with cost estimation for new technology, etc. ? Prepares concept cost estimates ? Supports engineers during value engineering ? Maintains “easy to produce” manuals ? Analyzes cost of petitors’ products ? Coordinates development resource planning and budgeting Target Costing Responsibilities A B C D New Product Major Product Changes Product Modifications Product Year 1994 199