هزینه یابی بر مبنای هدف یک روش قیمت گذاری است که توسط شرکت ها استفاده می شود. هزینه یابی بر مبنای هدف به عنوان “ابزار مدیریت هزینه برای کاهش هزینه های کلی محصول در طول چرخه ی عمر محصول با کمک تولید، مهندسی، تحقیق و طراحی” تعریف شده است.

هزینه هدف، حداکثر هزینه ای است که می تواند صرف یک محصول شود به طوری که شرکت هنوز می تواند حاشیه سود مورد نیاز را از آن محصول در یک قیمت خاص کسب کند. در این مقاله، به منظور بررسی ارتباط بین هزینه یابی بر مبنای هدف و مهندسی ارزش و کایزن و سود مورد انتظار ، از تجربه های مالی هزاران استاد در سال های بین ۲۰۱۱ تا ۲۰۱۲، استفاده شد. روش هزینه‌یابی بر مبنای هدف به عنوان جدیدترین و دقیق‌ترین روش، می‌تواند در میزان سودآوری شرکت ها بسیار موثر باشد و به نظر می‌رسد که اجرای عوامل مورد بحث تاثیرگذار در این روش هم قابل کنترل باشند.

کلمات کلیدی: هزینه‌یابی بر مبنای هدف، کایزن، مهندسی ارزش، سود مورد انتظار

Abstract

Target costing is a pricing method used by firms. It is defined as “a cost management tool for reducing the overall cost of a product over its entire life-cycle with the help of production, engineering, research and design”. A target cost is the maximum amount of cost that can be incurred on a product and with it the firm can still earn the required profit margin from that product at a particular selling price.

In this article, financial expertise of thousands of teachers the period 2011-2012 was used to study the linkages between Target costing and Value Engineering and Expected profit and Kaizen. As the newest and most accurate method of target costing strategy can be very effective on corporate profitability and the factors discussed in the implementation of this method was considered to be controlled.

Keywords : Target Costing, Kaizen, Value Engineering, Expected Profit

Introduction

Target costing involves setting a target cost by subtracting a desired profit margin from a competitive market price. [1, 2] A lengthy but complete definition is “Target Costing is a disciplined process for determining and achieving a fullstream cost at which a proposed product with specified functionality, performance, and quality must be produced in order to generate the desired profitability at the product’s anticipated selling price over a specified period of time in the future.” [3] Kaizen costing is a cost reduction system.

Yashihuro Moden defines kaizen costing as “the maintenance of present cost levels for products currently being manufactured via systematic efforts to achieve the desired cost level.” The word kaizen is a Japanese word meaning continuous improvement. [۴] Value engineering (VE) is a systematic method to improve the “value” of goods or products and services by using an examination of function. Value, as defined, is the ratio of function to cost. Value can therefore be increased by either improving the function or reducing the cost. It is a primary tenet of value engineering that basic functions be preserved and not be reduced as a consequence of pursuing value improvements. [5]

Target costing can be defined as a cost management tool for deducing the overall cost of a product over its entire life cycle with the help of the production, engineering, research and design, marketing, and Accounting departments. [7]

A comprehensive cost planning, cost management, and cost control concept… used primarily at the early stages of product design in order to influence product cost structures depending on the market derived requirements. The target costing process requires the cost-oriented coordination of all product-related organizational functions. [8] Target Costing Process

Two stage process
Establish the target cost
Market research
Product planning, concept development stages
Achieve the target cost
Value engineering, continuous improvement
Design stage
Continuous improvement in later stages

TC must be viewed as a broader concept that includes TC as well as other techniques inspired in Japanese cost management practices such as Kaizen cost management and FCA [9]. [10] argued that TC can be part of a wider concept of product cost management, called target cost management. In fact, [11] argued that TC should be used in a more ‘‘strategic’’ perspective and [12] presented Nissan’s ‘‘total cost control concept’’, which is clearly a TC approach.

These are different names for similar techniques which can be viewed as part of the same general approach. [13] stated that in TC systems ‘‘Costs [which] are managed in three distinct ways [y]. Firstly, the mix of products that are manufactured and sold is strictly controlled by upper level management through the efforts of a multidisciplinary team. Secondly, the costs of new products are reduced through the techniques of target costing and value engineering [which implies FCA]. Finally, the costs of existing products are reduced through the Kaizen system.’’