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能不能帮我写一篇350单词左右的关于Howtoachievefull-cyclecostmanagement的英语作文,,,,内容不要太深奥就行,,,拜托拜托,,,...
能不能帮我写一篇350单词左右的 关于How to achieve full-cycle cost management的英语作文,,,,
内容不要太深奥就行,,,拜托拜托,,, 展开
内容不要太深奥就行,,,拜托拜托,,, 展开
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Achieving Full-Cycle Cost Management
MIT Sloan Management Review, January 2004
Regine Slagmulder and Robin Cooper
In this paper the authors explore the validity of the assumption that a large percentage of a products costs are locked in by design, hence little can be done to reduce the cost of a product once its design is established. The validity of this assumption is critical as it shapes the design of firms cost management programs across the product lifecycle, with cost reduction being the focus of the design phase and cost containment the focus of the manufacturing phase. Using in-depth field observations, they documented a multi-technique cost management program at a lean manufacturing firm, which consisted of target costing, product specific and general kaizen costing, functional group management and standard costing. Despite the short-life-cycle of the products and the aggressive application of target costing, the program still helped achieve significant cost reduction in the manufacturing phase of the product lifecycle. Consequently, their research findings do not support the assumption that a large percentage of costs are locked in by design. Rather, they demonstrate that costs can be aggressively managed throughout the product lifecycle. The design of the cost management program also showed how the various cost management techniques can be used in an integrated manner, with the outputs of some of the techniques acting as inputs to other techniques to increase their overall effectiveness. This integrated application made the whole of the firms cost management program greater than the parts. Their observations suggest that any firm that competes aggressively on cost should consider the adoption of some form of integrated cost management program that spans the entire product lifecycle. The exact nature of that program, the techniques that are applied and the way that they are integrated may differ, but the combined use of multiple cost management techniques may provide a source of significant additional savings.
你自己去网上找找吧,这是我网上拉的
MIT Sloan Management Review, January 2004
Regine Slagmulder and Robin Cooper
In this paper the authors explore the validity of the assumption that a large percentage of a products costs are locked in by design, hence little can be done to reduce the cost of a product once its design is established. The validity of this assumption is critical as it shapes the design of firms cost management programs across the product lifecycle, with cost reduction being the focus of the design phase and cost containment the focus of the manufacturing phase. Using in-depth field observations, they documented a multi-technique cost management program at a lean manufacturing firm, which consisted of target costing, product specific and general kaizen costing, functional group management and standard costing. Despite the short-life-cycle of the products and the aggressive application of target costing, the program still helped achieve significant cost reduction in the manufacturing phase of the product lifecycle. Consequently, their research findings do not support the assumption that a large percentage of costs are locked in by design. Rather, they demonstrate that costs can be aggressively managed throughout the product lifecycle. The design of the cost management program also showed how the various cost management techniques can be used in an integrated manner, with the outputs of some of the techniques acting as inputs to other techniques to increase their overall effectiveness. This integrated application made the whole of the firms cost management program greater than the parts. Their observations suggest that any firm that competes aggressively on cost should consider the adoption of some form of integrated cost management program that spans the entire product lifecycle. The exact nature of that program, the techniques that are applied and the way that they are integrated may differ, but the combined use of multiple cost management techniques may provide a source of significant additional savings.
你自己去网上找找吧,这是我网上拉的
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