【正文】 neering Challenges Value Engineering Process Cost Estimate ? Model ? Component ? Part Target Cost ? Model ? Component ? Part “ Gap” ? Model ? Component ? Part Target Costing Quality Targets ? Quantitative engineering specifications that address function and performance ? Drawings, dimensions and technical specifications ? Conditions of use and reliability specifications ? Qualitative specifications ? Physical models ? Balancing Quality and Cost Targets Target Costing Achieving Quality and Cost Targets Customer Needs Field Failures Competitor Performance and Trends Regulatory Trends Technology Availability Other Determine Subsystem and Component Design Specifications Allocate Cost Targets To Subsystems and Components Reconcile Quality and Cost Target Feasibility (Iterative Process) Selling PointsQuality TargetCurrent lyCompeti ti onDemanded Quality Function and Performance Targets Methods of Use Strong Influence Medium Influence Low Influence First Level Functions Second Level Functions Third Level Functions StrongOutputGoodResponseGood MatchingGood Torque LifeGood ResponsePerformanceGood AccelerationEasy StartingCompactLightweight Good Fuel Little Oil Required Grade A Oil UsableMultigradeOilBulldozer Power Shovel Wheel Loader Dump Truck Power Marine Selling Points Rated Output Max Torque Combustion Rate Color of exhaust fumes during acceleration L H Sudden Time L H Exhaust color at specified point Other Performs Well Easy toHandleEasy to Handle Inexpensive Low Cost Maintenance Powerful Tough InstallationcaseSelling Points Competition Numeric Values Target Costing Quality Tables Quality Function Deployment ? Difficult to integrate and balance quality and cost ? Voluminous and timeconsuming ? Unreliable input data ? Difficult to grasp true user needs ? Function and Feature Leveling Target Costing Difficulties with QFD Value Engineering (VE) is a systematic activity used during product development to reduce costs without loss of product performance. The scope of value engineering includes design cost reduction, process improvements and supplier cost reductions Target Costing Value Engineering ? Select lowest cost design that has the same function value ? Eliminate unnecessary or lowpriority functions ? Provide improved function at same cost ? Use technology breakthroughs ? Learn from the petition Guidelines VE and VA Proposals are generated by . . . Design Engineers Plant Personnel Suppliers Target Costing Sources For VE VA Idea Gather Information Brainstorm Evaluate Investigate Remend Define the Function(s) Do Check Act Plan Target Costing Value Engineering Overview ? Prepare pareto charts of supplier quality problems and establish quality targets ? Work with suppliers to solve quality problems and prevent them from recurring ? Develop target costs for suppliers ? Work with suppliers to help them achieve target costs through value engineering Target Costing Working with Suppliers ? Value engineering is the key tool for reducing cost during development ? Value engineering is used to close the gap between the target cost and the initial cost estimate ? Effective value engineering requires effective crossfunctional coordination ? Value engineering is carried out early in the development process where the potential for savings is the highest and the cost of change is the lowest Target Costing Value Engineering Summary Cost Tables / Cost Drivers Must be timely and accurate Thus, maintenance of actual cost data must be conducted in a formal, systematic and routine manner Target Costing Cost Estimating Data ? Function Cost Tables are created by functional design groups to show the relation of performance, appearance, fit or function specifications to cost ? Parts Cost Tables are maintained for both buildtoprint parts purchased from suppliers and parts produced inhouse ? Process Cost Tables typically exist for each type of manufacturing process and define the actual cost per cycle ? Material Cost Tables are maintained for raw materials and include unit cost, scrap rate and value of scrap ? Variance Cost Tables are created by the functional design groups to specify changes to parts design or production copies are forwarded to purchasing and plants to update parts cost tables Target Costing Cost Table Definitions Parts Cost Tables Summary Page Process Function Cost Tables Cost Tables Material Cost Tables Estimation of Subassemblies End Product Estimates Design Variation Cost Tables + + + Target Costing Cost Tables Keys to Cost Estimation Target Costing Target Cost Deposition $ P r e s e n t C o s t T a r g e t C o s tM a j o r E l e m e n t $ % $ %T D V e n t A s s e m b l y $ 2 . 4 8 22 % $ 2 . 1 9 23 %S a s h P a r t s P r o d u c t i o n $ 2 . 4 8 22 $ 2 . 1 0 22F r a m e P a r t s P r o d u c t i o n $ 1 . 2 4 11 $ 1 . 2 4 13R o l l i n g $ 2 . 0 3 18 $ 1 . 9 1 20O t h e r $ 3 . 0 4 27 $ 2 . 1 0 22 T o t a l V a r i a b l e C o s t $ 1 1 . 2 7 100 % $ 9 . 5 4 100 %SMARTSASH Chuck Marx, Chicago IL(312) 5076262 John J. Dutton, Dallas TX (214) 7418310 ARTHUR ANDERSEN ARTHUR ANDERSEN CO., . Target Costing Process Cost Views Salaries $50,000 Rent 20,000 Depreciation 10,000 Utilities 5,000 Total $85,000 Lumber Plant A