發展一新產品成本估算方法 - 作業基準制與目標成本制之整合應用;+C3700Development of A Costing Method for New Products: Integration of Activity-Based Costing and Target Costing

NCUIR > School of Management at National Central University > Executive Master of Business Administration > Electronic Thesis & Dissertation > Item 987654321/11475

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Title:	發展一新產品成本估算方法 - 作業基準制與目標成本制之整合應用;+C3700Development of A Costing Method for New Products: Integration of Activity-Based Costing and Target Costing
Authors:	林瑜;Yu Lin
Contributors:	企業管理學系碩士在職專班
Keywords:	作業基礎制;產品研發管理;成本設計;同步工程;成本控制;目標成本制;Activity Based Costing;Cost Reduction;Product Develop Management;Design-to-Cost;Concurrent Engineering;Target Costing
Date:	2004-07-01
Issue Date:	2009-09-22 14:22:31 (UTC+8)
Publisher:	國立中央大學圖書館
Abstract:	As a prevalent methodology, Concurrent Engineering (CE) is advocated to reengineer the traditional sequential process such that the multifunctional expertise and resources can be integrated into a collaborative course to design, manufacture, and deliver products. Accordingly, products of improved overall performance with respect to manufacturability, assembly, service, recycle, and logistics can be produced with reduced development time and cost. Many authors agree that 70-80% of a product cost is committed during the concept phase. The consequences of traditional accounting systems used to estimate costs or to support reengineering and process improvement are often imprecise. Traditional accounting systems may fail to pinpoint trouble, fail to identify value added activities, favor quick fixes, and lump non-value added activities into overhead. Common traps in estimating costs include ignoring costs that customers do not pay for, failing to separate labor costs from machine costs and failing to account for in process and movement costs. In this research, we propose a methodology to estimate product costs in the early design phase of Product Development which can be used to estimate new product cost more accurately and effectively. Based on the methodology, a Design-to-Cost System is developed to estimate (1) determine the new product costs, (2) choose cost reduction components, and (3) decide the value of reduction cost target. To provide these analytical functions, Activity-Based Costing and Target Costing are integrated and applied.
Appears in Collections:	[Executive Master of Business Administration] Electronic Thesis & Dissertation

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