外文翻譯--目標成本管理在供應鏈的作用（節(jié)選）

1、<p>　　2100單詞，11900英文字符,中文3560字</p><p>　　Mohammad, Talha, John, et al. Role of supply chain management in target costing[J]. Journal of Modern Accounting and Auditing, 2010(7):46-57.</p><p>

2、　　本科畢業(yè)論文外文資料翻譯</p><p>　　系 別： 經(jīng)濟系 </p><p>　　專 業(yè)： 會計學 </p><p>　　姓 名： </p><p>　　學 號： </p>

3、<p>　　2015 年 4 月 30 日</p><p><b>　　外文原文</b></p><p>　　Role of supply chain management in target costing</p><p>　　Mohammad Talha, John B.Raja</p><p>　　Dep

4、artment of Accounting & MIS, College of Industrial Management, King Fahd University of Petroleum & Minerals, Dhahran 31261, Saudi Arabia; 2. Faculty of Business and Law, Multimedia University, Bukit Beruang 75450

5、, Melaka, Malaysia) </p><p>　　Abstract: Standard costing is used as a control for product costing. But with life cycle becoming shorter, costing should be done at the design and development stage of a produc

6、t. This is achieved through target costing. The implementation of target costing and target pricing is done with the ultimate purpose of cost reduction, cost understanding, continuous improvement, competitiveness, early

7、purchasing and supplier involvement, and improved design and accountability by manufacturers. The study</p><p>　　Key words: target costing; supply chain management; product lifecycle costing; target pricing;

8、 Kaizen costing</p><p>　　1. Introduction </p><p>　　Product life cycles are getting shorter and shorter, quite often one or two years, and sometimes less than one year in high tech industries. Co

9、nsumers are demanding new and diversified products in short intervals. Due to factory automation, robots and computer controlled manufacturing systems are replacing the conventional production lines. What all these chang

10、es mean is the traditional standard costing systems, which emphasize cost control in the manufacturing phase of the product life cycle, a</p><p>　　The concept of target costing originated in Japan at Toyota

11、Motor Corporation in the 1960s. Since that time it has become recognized as a dynamic, comprehensive system for cost reduction and strategic profit planning. Target costing is a program aimed at reducing the life cycle c

12、osts of new products, while ensuring customer requirements of quality and reliability. For controlling costs of new products, target costing takes place at the design stage of new product development and considers all id

13、</p><p>　　2. Research problem </p><p>　　Implementation of target costing and target pricing is done with the ultimate purpose of eliminating all unnecessary activities and continuously seeking t

14、o reduce the cost of production by the management team. Target costing and target pricing represents one of the most important areas where marketing and accounting overlap. It requires managers or manufacturers to make a

15、 series of decisions that include defining the customer needs, ascertaining the economics required for profitability, allocati</p><p>　　(1) Lack of awareness on the implementation of target costing and targe

16、t pricing by manufacturers; </p><p>　　(2) Lack of understanding on the use of target costing and target pricing approach to improve supply chain management; </p><p>　　(3) Understanding the diffe

17、rence between Japanese and Western manufacturing practices and management accounting methods using the target costing and target pricing approach.</p><p>　　3. Objectives of the research </p><p>

18、　　The objectives of the research are: </p><p>　　(1) To explore the implementation of target costing and target pricing and to provide an overview of target costing and target pricing approach; </p>&

19、lt;p>　　(2) To analyze the role of supply chain management in the target costing and target pricing process; </p><p>　　(3) To discuss the benefits of implementing target costing and target pricing in organ

20、izations; </p><p>　　(4) To explore the adaptation of Japanese manufacturing and management costing techniques by the West. </p><p>　　4. Scope of the study </p><p>　　Target costing

21、 and target pricing is an approach that considers all ideas for cost reduction during the product design and development stage. The study explores the participation of purchasing and supply chain management’s role in tar

22、get costing and target pricing. The benefits of implementing this approach are also discussed in the study. The study also focuses on the adaptation of Western manufactures to Japanese costing techniques such as target c

23、osting and target pricing. </p><p>　　5. Research methodology </p><p>　　The emergence of target costing and target pricing is divided and discussed into four sections as discussed below. </p&

24、gt;<p>　　(1) Implementation of target costing and target pricing in various organizations; </p><p>　　(2) The role of supply chain management; </p><p>　　(3) Benefits of implementing target

25、 costing and target pricing; </p><p>　　(4) Finally, explore the adaptation of Western manufacturers to Japanese manufacturing techniques. </p><p>　　6. Discussion, analysis and finding </p>

26、;<p>　　6.1 Overview of target costing and target pricing and its implementation </p><p>　　6.1.1 Target costing </p><p>　　Under this approach, a company employs market research to determi

27、ne the price at which a product will sell. It then subtracts an estimated profit margin to yield the target cost. Finally, engineers and cost analysts work together to design a product that can be manufactured for the al

28、lowable cost. Activity-based costing (ABC) can help in target costing, as well as in cost plus pricing methods, because the focus on activities assists in eliminating cost distortion. Target costing relies on value </

29、p><p>　　The target costing process begins by establishing a selling price, based on market research, for the new product. From this target selling price, the desired target profit is subtracted to determine the

30、 target cost. In all likelihood, this target is below the company’s current manufacturing cost. Teams from many departments then perform functional cost analysis in an attempt to reach the target cost. If the current cos

31、t estimate is at the target, the firm must decide whether or not to introduce </p><p>　　6.1.2 Target pricing </p><p>　　Target pricing is a pricing arrangement whereby the buyer determines the pr

32、ice they are willing to pay for a particular product or service from a supplier. The buyer examines the supplier’s pricing structure and, leaving labour and material costs along with the profit margin alone, recommends s

33、upplier cost reductions which they can take in the overhead and general and administrative costs areas which will allow the supplier to meet the buyer’s target price. The major influences on target pricing</p><

34、;p>　　6.1.3 The role of supply management chain in target costing and target pricing </p><p>　　There are specific roles and relationships for supply chain management throughout the target costing process.

35、 One sentiment echoed by the organizations studied is that in order for supply chain management to make a substantive contribution to the target costing process, it needs to be involved early, during the idea conception

36、stage. This is necessary to identify and qualify good suppliers on time and to have the ability to influence specifications of the major cost drivers for new products and </p><p>　　Another key role and relat

37、ionship in successful target costing is a close working relationship between supply chain management and design engineers. This is because design drives supplier requirements, which, in turn, drive the cost and have a di

38、rect impact on the ability of a product or service to meet the target cost. The specific roles for supply chain management in the classic approach to target costing includes identifying capable suppliers, facilitating ea

39、rly supplier involvement, as well </p><p>　　Another important role for supply chain management throughout the process is to work closely with the supplier to develop cost breakdowns, to gather market data to

40、 assess the reasonableness of supplier cost estimates, and to determine what the costs should reasonably be. The product or service and design are often in great flux at this stage as all parties work toward trying to ac

41、hieve the quality and functionality goals while meeting the target cost. The ideal situation for target costing is a </p><p>　　7. Limitations </p><p>　　Based on the above discussion, applying ta

42、rget costing and target pricing must be undertaken. If the supplier is dependent on the customer, then it may be possible to employ the technique. If the supplier can choose its customers, then the likelihood of success

43、is limited .The US buyer-supplier relationship differs from that in Japan. In Japan, suppliers will more readily accept pressures from buyers because of the long-term nature of the relationship. A buyer’s loyalty to the

44、supplier can be co</p><p>　　8. Conclusion </p><p>　　Target costing and target pricing are used as a valuable tool to support an organization’s overall efforts to remain cost competitive. It is

45、a process most effectively undertaken by cross functional teams, in conjunction with other value adding processes such as early supplier involvement, value analysis and value engineering. The reasons for use may be broad

46、ly classified as the need to increase competitiveness and the desire to increase communication and early supplier involvement in the new pr</p><p><b>　　外文資料翻譯譯文</b></p><p>　　目標成本管理在供

47、應鏈的作用</p><p>　　摘要：成本標準被用來衡量產(chǎn)品的成本控制，但隨著產(chǎn)品生命周期越來越短，成本控制應該應用在產(chǎn)品的設計和開發(fā)階段。這需要通過目標成本來實現(xiàn)。目標成本和目標價格的實現(xiàn)是在降低成本的最終目的，從而培養(yǎng)成本控制意識，不斷提高競爭力。早期需要采購和供應商的參與，并改進設計和問責的制造商。本研究探討采購與供應鏈管理的目標成本和目標定價過程中的角色參與。供應鏈管理在產(chǎn)品開發(fā)的早期階段進行成本和供應商

48、績效監(jiān)控起到了積極的作用。目標成本法與目標定價在不同的機構都進行過探討。領先的日本制造商使用的目標成本和目標定價系統(tǒng)各自的優(yōu)點來控制成本，本文還探討了西方企業(yè)適應這些積極的成本管理技術來提高他們的產(chǎn)品開發(fā)過程。</p><p>　　關鍵詞：目標成本；供應鏈管理；產(chǎn)品生命周期成本法；目標定價；改善成本法</p><p><b>　　簡介</b></p>&

49、lt;p>　　產(chǎn)品生命周期越來越短，通常為一年或兩年，在高新技術產(chǎn)業(yè)有時不到一年。消費者很短的時間間隔內就對產(chǎn)品有更新鮮和多樣化的要求。由于工廠自動化、機器人和計算機控制的制造系統(tǒng)正在取代傳統(tǒng)的生產(chǎn)線。所有這些變化意味著在產(chǎn)品生命周期的制造階段，單純依靠傳統(tǒng)的標準成本系統(tǒng)進行成本控制不再是有效的。在制造階段產(chǎn)品如果僅有一年的壽命，它的成本控制效果不會明顯。一旦產(chǎn)品開始開發(fā)和設計，在制造階段總是會有一個限度的可以削減公司的成本。一個

50、全新的成本管理理念已被世界一流的日本制造商開發(fā)，并用在處理產(chǎn)品設計和開發(fā)階段上面。新的成本管理理念被稱為目標成本和目標價格的方法。</p><p>　　目標成本法起源于日本在上世紀60年代豐田汽車公司的概念。自那時以來，它已經(jīng)被公認為是一個動態(tài)的、為降低成本和利潤戰(zhàn)略規(guī)劃綜合系統(tǒng)。目標成本法是一項旨在減少新產(chǎn)品的生命周期成本、以保證客戶要求的質量和可靠性為前提進行成本規(guī)劃的方法。在新產(chǎn)品的成本控制上，目標成本發(fā)生

51、在新產(chǎn)品開發(fā)的設計階段并考慮降低成本的產(chǎn)品規(guī)劃和研發(fā)過程。傳統(tǒng)的方法，如成本加成法，通常估計的設計和生產(chǎn)成本，然后預測利潤來確定市場價格。如果客戶不愿意支付指定的價格，才開始努力降低成本。有些公司采用西方傳統(tǒng)的方法，但這種預期利潤率是未知的。為確定這一預期利潤率，需要用計劃的銷售價格減去生產(chǎn)成本。這種計算是產(chǎn)品功能和規(guī)格確定后才產(chǎn)生的。相反，目標成本從一個基于客戶的研究和計劃出發(fā)，能夠制定出使企業(yè)獲得長期利潤所需的市場價格。市場價格和保

52、證金要求之間的差異是限額成本。如果預期成本超過限額成本，則開始降低成本，產(chǎn)品的設計和開發(fā)階段，為了確保實現(xiàn)這預期成本。</p><p><b>　　2．問題研究</b></p><p>　　目標成本和目標定價的實施以通過消除所有不必要的活動為最終目的，要通過加強團隊的管理降低生產(chǎn)成本。目標成本與目標定價是市場營銷和會計重疊最重要的領域之一。它要求管理者或制造商作出一系

53、列決策，包括確定客戶需求，確定所需的經(jīng)濟盈利能力，分配目標成分和確定目標價格和生產(chǎn)成本之間的差距，進行初步預測。研究問題如下：</p><p>　　（1）制造商的目標成本和目標定價的實施意識的缺乏；</p><p>　?。?）缺乏了解通過目標成本和目標價格的方法來提高供應鏈的管理；</p><p>　?。?）了解日本和西方的制造實踐方法和使用目標成本與目標定價法會計

54、方法管理的區(qū)別。</p><p><b>　　3．研究目標</b></p><p><b>　　研究的目標是：</b></p><p>　?。?）探討目標成本和目標定價的實施并概述目標成本和目標定價方法；</p><p>　?。?）總結目標成本和目標定價過程的供應鏈管理的作用；</p>

55、<p>　?。?）探討在組織實施目標成本與目標定價的意義；</p><p>　?。?）探索適應日本的制造和管理成本的技術。</p><p><b>　　4．研究范圍</b></p><p>　　目標成本與目標定價方法是在產(chǎn)品設計和開發(fā)階段控制并降低成本的方法。本研究探討采購與供應鏈管理中目標成本與目標價格的作用。本文也會研究討論實施

56、這種方法的意義。研究還集中在適應日本的成本計算方法的西方，如目標成本與目標價格。</p><p><b>　　5．研究方法</b></p><p>　　目標成本和目標價格研究方法分為四部分，如下：</p><p>　　（1）目標成本和目標定價在不同的組織實施；</p><p>　　（2）供應鏈管理的作用；</p&g

57、t;<p>　?。?）目標成本和目標價格實現(xiàn)的意義；</p><p>　?。?）最后，探討西方制造商對日本制造技術的適用。</p><p>　　6.討論、分析和發(fā)現(xiàn)</p><p>　　6.1目標成本法與目標定價及其實施概述</p><p><b>　　6.1.1目標成本</b></p>&l

58、t;p>　　在這種模式下，一個公司會利用市場研究來確定在產(chǎn)品的銷售價格。</p><p>　　銷售價格利用估計的利潤率來確定目標成本。最后，工程師和成本分析師一起工作，設計一個符合成本要求的產(chǎn)品?；诨顒拥某杀竞怂悖ˋBC）可以幫助實現(xiàn)目標成本，以及利用成本加成法，因為活動的重點主要是幫助解決成本虛擬消除現(xiàn)象。目標成本法是價值工程，利用收集到的關于產(chǎn)品的設計和生產(chǎn)過程的信息，并確定需要改進的地方。</

59、p><p>　　目標成本法首先要為新產(chǎn)品根據(jù)市場研究確定一個銷售價格。預期的目標利潤減去這一目標銷售價格，確定目標成本。這個目標成本盡可能要低于公司目前的制造成本。多個部門團隊為了達到目標成本進行功能成本分析，如果目前的成本估計符合目標成本，公司必須決定是否引進新產(chǎn)品。如果目前的成本估計比目標成本高，就需要利用功能成本分析來改變和準備另一個成本估算。營銷在目標成本的確定起著至關重要的作用。</p>&l

60、t;p><b>　　6.1.2目標定價</b></p><p>　　目標定價是通過買方愿意支付一個特定的產(chǎn)品或服務供應商的價格來確定的。買家檢驗供應商的定價結構，把勞動力和原材料的成本從利潤中分解出來，推薦的供應商在他們的開銷和一般及行政費用方面降低成本，允許供應商滿足買方的目標價格。目標價格決策的主要影響因素有：顧客競爭對手的成本、國家的法律政策，以及公式：目標成本=目標價格－預期利

61、潤</p><p>　　6.1.3作用的供應鏈管理中的目標成本和目標價格</p><p>　　在目標成本過程有著具體的角色關系的供應鏈管理。一個設計機構，對供應鏈管理的目標成本過程有實質性的貢獻，它需要參與早期的概念設計階段工作。分析影響新產(chǎn)品和服務的主要成本驅動規(guī)格的能力是必要的。理想的情況是，當產(chǎn)品或服務的概念正在開發(fā)時，供應鏈管理積極參與到目標成本的第一步的過程中，</p>

62、;<p>　　成功的目標成本有一個重要的關系，就是供應鏈管理和設計工程師之間的密切的工作關系。這是設計驅動供應商的要求。其中，驅動器的成本和對產(chǎn)品或服務滿足程度對目標成本有直接影響。目標成本管理包括識別的供應商能力的經(jīng)典方法、供應鏈管理的具體作用、促進供應商早期參與的措施，以及供應商資格審查和驗證自己的能力和業(yè)績的歷史等內容。供應鏈管理在研發(fā)部研究新的供應商合作和新技術起著關鍵的作用。供應鏈管理的主要作用是通過談判與供應商

63、達成長期協(xié)議。談判長期協(xié)議開發(fā)應該在目標成本過程的第一步開始，如果有必要的話需要圍繞供應商的能力給企業(yè)最大的靈活性設計。</p><p>　　另一個重要的角色，是在供應鏈管理的整個過程中與供應商合作開發(fā)成本分析，收集市場數(shù)據(jù)來評估供應商的成本估算的合理性，并確定哪些費用是合理的。產(chǎn)品或服務的設計往往需要各方在這個階段努力工作，試圖達到的質量和功能目標的同時滿足目標成本。目標成本法的最理想的情況是一個供應鏈各方的努

64、力，包括價值工程、價值分析、與供應商早期參與。然而，并非所有的組織資源和公司都需要做整合來促進制度化的目標成本法的成功。在這種情況下，供應鏈管理的最佳角色是作為一個跨功能團隊的一員，參與整個產(chǎn)品或服務的生命周期，從概念設計到產(chǎn)品壽命耗盡。然而，目標成本法是一種非常資源密集的過程。要真正產(chǎn)生效果就需要團隊的共同努力，通常涉及不同程度的參與、供應鏈管理、市場營銷、會計、研究設計、制造等領域。它也需要建立與供應商的關系，為了獲取利益，應建議供

65、應商參與早期設計。最高管理者必須創(chuàng)建一個內部的報酬結構，支持目標成本在所有的組織內部實現(xiàn)。所有的研究組織實現(xiàn)整合后，管理高層需要定期考核和評價目標成本的努力成果、目標成本法的進步、開發(fā)新產(chǎn)品或服務的效果。目標成本是新產(chǎn)品或服務開發(fā)過程的一個組成部分，也是用于監(jiān)測和改進現(xiàn)有產(chǎn)品或服務成本</p><p><b>　　7．局限性</b></p><p>　　目標成本和目標

66、價格的運用必須在以上討論基礎上進行。如果供應商依賴于客戶，那么它可以擁有能夠采用的技術。，如果供應商可以選擇自己的客戶，那么成功的可能性是有限的。美國的買家和供應商的關系不同于日本。在日本，供應商將更容易接受買家因為壓力的關系的長期性。在嚴峻的時期買方對供應商的忠誠度是可靠的，因為客戶不拋棄的供應商，不斷提高價格的努力已經(jīng)得到回報。如果有一個共享低價成本，那么它是在以賣方的利益進行合作。</p><p><

67、b>　　8．結論</b></p><p>　　目標成本與目標定價是支持組織的整體努力保持成本競爭力的一個有價值的工具。這是一個跨職能團隊最有效地進行成本控制的過程。其他加值結合的過程如供應商的早期參與，價值分析和價值工程。使用的原因大致可分為提高競爭力的需求、增加溝通的愿望和供應商對新產(chǎn)品或服務開發(fā)過程早期參與。此外，還有實施目標成本管理的原因，如降低成本、提高供應商的成本結構的理解、加強內部成