Question

急用:帮忙翻译(如用会追加高分)不用GOOGLE语言工具翻译

An Example of Target Pricing and Cost Savings Sharing
While actual target and cost savings sharing agreements can be lengthy and complex, the following example demonstrates the fundamental principles of this strategic cost management approach. This example is based on an actual situation that occurred between an automotive OEM and a first-tier supplier.
A purchaser seeks to purchase a designed component that is part of an end product. The final selling price of the product has been determined through discussions with marketing, and this figure has been rolled down (or disaggregated) to the component level. As such, both parties have agreed to target a purchase (or selling) price of $61 for the component for the first year. The purchaser has targeted this price as one that will support meeting the overall target price of the final end product.
Cost savings sharing assumes that the buyer and seller will collaborate to identify the most efficient processes to produce a product as the basis for the cost structure. This approach does not reward inefficient processes or practices, and also assumes that engineers at the buying oranization are flexible and willing to modify product specifications that align with the suppliers’ processes. Throughout this example the supplier’s costs and return requirements serve as the basis for determining a fair and competitive price. Both parties agree to a negotiated cost-based approach because the parties have developed a close working relationship supporting the sharing of detailed cost data, and because the supplier’s cost structure is relatively efficient.
Exhibit 11.13 details the costs and investment data needed to develop a cost-based purchase contract.
Both firms must identify the costs and supplier investment associated with the purchased component, identify and agree on the supplier’s asset return requirements, and identify supplier commitments to annual performance improvement targets.
These exhibits provide the basis for evaluating cost and price throughout the life of the contract.
Exhibit 11.14 details the cost breakdown and subsequent price of the component for each year of this contract. Data for year 1 include the negotiated/analyzed information presented in Exhibit 11.13. During the first year, the following events affected the selling price at the start of year 2:
Overall material costs rise by 4 percent due to raw material increases.
Joint value analysis team identifies a substitute material that reduces material costs by $1.50 per unit.
Labor rates increase by 3 percent per unit due to a scheduled contractual increase at the supplier.
Supplier meets the agreed productivity improvement targets for reduced scrap and improved labor productivity.

Answer 1

兄弟分开些吧。这么长，才30分，谁给你做翻译啊。要算钱，这肯怕也得付人家翻译费一二百呢。

Answer 2

我觉得类似这样的人都可以用无耻来形容。这里是问问题的，你这样的东西出来是问题吗？用机器给你翻都是浪费时间。该干嘛干嘛去吧你

Answer 3

30分?你等答案吧

Answer 4

找软件吧!

http://fy.iciba.com/