Cost Reduction Systems : Target Costing and Kaizen Costing

Title: Cost Reduction Systems : Target Costing and Kaizen Costing
Author: Yasuhiro Monden
ISBN: 1563270684 / 9781563270680
Format: Hard Cover
Pages: 385
Publisher: Productivity Press
Year: 1995
Availability: Out of Stock

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Learn how to integrate the two important cost reduction systems that have revolutionized manufacturing. Target costing is used during the development and design stage of new products. It focuses on profit realization by planning quality products in the design and review stage. Kaizen costing helps you decrease production costs for existing products. Combining the target and kaizen methods leads to a complete cost reduction system that can be applied from product inception to completion.

Tab Article

Publisher's Message
Preface
Acknowledgments
Introduction

Part I : Target Costing System
Chapter 1 :
What is Target Costing?
Chapter 2 : The Target Costing Organization
Chapter 3 : Individual New Product Development Plan
Chapter 4 : Long-Term Profit Plan and Corporate New Product Development Plan
Chapter 5 : Merchandising
Chapter 6 : Product Conceptualization and Development Plan
Chapter 7 : Detailed Development Plan and Development Directive
Chapter 8 : Setting Target Sales Prices
Chapter 9 : Setting Target Costs for Products
Chapter 10 : Plant Investment Planning Proposal
Chapter 11 : Target Cost Breakdown into Cost Elements and Functional Elements
Chapter 12 : Part-Specific Breakdown of Target Costs
Chapter 13 : Product Design and Cost-Setting Activities
Chapter 14 : Cost Estimation at the Design Stage (Using Cost Tables)
Chapter 15 : Production Transfer Plan
Chapter 16 : Evaluation of Target Costing Process

Part II : Details of Target Costing
Chapter 17 :
Target Costing Organizations in Division-Based Companies
Chapter 18 : Semi-Concurrent Target Costing by Parts Manufacturers and Product Manufacturers
Chapter 19 : Companywide Approach to Parts Reduction
Chapter 20 : VE : The Core of Target Costing

Part III : Cost Estimation System
Chapter 21 :
Estimation of Direct Materials Costs
Chapter 22 : Estimation of Processing Cost Rates
Chapter 23 : Time Tables for Estimating Labor-Hours
Chapter 24 : Process Design, Labor-Hour Estimation, and Processing Cost Estimation for New Products Role of Production Engineering Department and IE in Target Costing

Part IV : Kaizen Costing System
Chapter 25 :
What is Kaizen Costing?
Chapter 26 : Budget Formulation and Determination of Target Cost Reductions
Chapter 27 : Kaizen Activities at The Workplace
Chapter 28 : Measurement and Analysis of Kaizen Costing
Chapter 29 : Product-Specific Kaizen Costing
Chapter 30 : Comparision of Japanese Kaizen Costing and Acitivity-Based Costing

Bibliography
About The Author
Index