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Contribuições da interação da teoria das opções reais e do Target Costing à definição de um processo de precificação que maximize o resultado da empresaSouza, Rubens Feitosa de 03 June 2013 (has links)
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Previous issue date: 2013-06-03 / The aims of this work is to show the contributions that the interaction
between real options theory and target costing may offer in the pricing
process. The justification for this issue lies in the lack of studies on the subject,
because there are many works on the target costing and the real options
theory, however, in the literature no studies were found that explicitly describe
the interaction between the real options theory and target costing. To get to
the objective of the work, spoke out about the pricing from the perspective of
cost, the investment analysis and the economic viewpoint, it was
demonstrated throughout the work the various techniques and theories on
pricing, supported on a deductive method, descriptive and exploratory. At the
end of the work, using the assumptions of target costing as premises of
managerial flexibility of real options theory, proved a great contribution to the
pricing process because decision makers might have a far more complete
variables that impact the price and make the right decision on market
possibilities / O presente trabalho tem como objetivo mostrar as contribuições que a
interação entre a teoria das opções e o target costing podem oferecer ao
processo de precificação. A justificativa para este tema reside na escassez de
trabalhos sobre o assunto, pois, existem muitos trabalhos sobre o target
costing e sobre a teoria das opções reais, porém, na literatura não foram
encontrados trabalhos que descrevam explicitamente a interação entre a
teoria das opções reais e o target costing. Para chegar-se ao objetivo do
trabalho, discorreu-se sobre a precificação pela ótica de custos, pela análise
de investimentos e pela ótica econômica, ou seja, demonstrou-se ao longo do
trabalho as diversas técnicas e teorias sobre precificação, amparado em um
método dedutivo, do tipo descritivo e exploratório. Ao final do trabalho,
utilizando os pressupostos do target costing como premissas de flexibilidade
gerencial da teoria das opções reais, demonstrou-se uma grande contribuição
ao processo de precificação pois, os tomadores de decisão puderam ter uma
visão bem mais completa das variáveis que impactam no preço e tomar a
decisão correta via as possibilidades de mercado
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產品專案創新類型與新產品開發關鍵成功因素及其管理之個案研究 / Product project innovative types and critical success factors of new product development case study林冠亨 Unknown Date (has links)
本研究探討新產品開發關鍵成功因素與其管理方式，以及產品專案創新類型如何影響新產品開發關鍵成功因素之重要性，並辨別在不同產品專案創新類型下可提升新產品開發專案績效之關鍵成功因素。本研究以國內某汽車製造公司為個案研究對象，並透過問卷調查與統計分析之結果提出以下四項結論：
一、新產品開發關鍵成功因素構面包含供應商、技術母廠、經銷商、高階主管與跨功能團隊、新產品開發管理、績效評估與獎酬等六大構面。於新產品開發過程中，企業針對各構面設有相關的管理作法。
二、新產品開發關鍵成功因素之重要性會受產品專案創新類型不同而有所差異。
三、在大改專案下，高階主管與跨功能團隊構面、新產品開發管理構面、績效評估與獎酬構面對新產品開發專案績效構面有顯著正向影響。
四、在小改專案下，供應商構面、高階主管與跨功能團隊構面、績效評估與獎酬構面對新產品開發專案績效構面有顯著正向影響。 / The study focuses on several topics: critical success factors of new product development, product project innovative type’s influence on relative importance of critical success factors, identification of critical success factors which improve project performance in different product project innovative types. The study applies case study based on one motor manufacturing company, questionnaire, and statistical analysis. The results are as follows:
1. Critical success factors of new product development include supplier dimension, technical parent company dimension, distributor dimension, upper management and cross functional team dimension, new product development management dimension, performance appraisal and reward dimension. During the project time, the company establishes proper management regarding various dimensions.
2. The importance level of critical success factors is influenced by product project innovative types.
3. Under big projects, three dimensions which include upper management and cross functional team dimension, new product development management dimension, performance appraisal and reward dimension, have positive impact on project performance dimension.
4. Under small projects, three dimensions which include supplier dimension, upper management and cross functional team dimension, performance appraisal and reward dimension, have positive impact on project performance dimension.
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Towards a conceptual framework for strategic cost management - The concept, objectives, and instruments -El Kelety, Ibrahim 25 July 2006 (has links) (PDF)
Strategic cost management is in its infancy. Researches and studies are still in an early exploratory stage and have not yet developed a consistent theory for strategic cost management. The thesis presents a comprehensive framework for strategic cost management. In particular the study attempts to contribute to filling the gap in the literature of strategic cost management. The suggested framework covers the concept, the objectives, the principles, the analysis fields & activities, the objects, the instruments and the key supports factors of strategic cost management to meet different challenges that the companies encounter from time to time and at different stages of development.
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目標成本制下新產品開發流程與會計人員作業之探討－以我國兩汽車企業為比較個案徐潔如 Unknown Date (has links)
廣受日式企業採用之目標成本制，提早於產品設計、開發時即檢討成本降低的可能性，並以產品生命週期為考量，有效降低成本。不但為一有效降低成本之技法，更為企業利潤規劃之利器。
有系統、具彈性的新產品開發流程是影響產品獲利的重要關鍵，目前大部分企業已不再採取傳統的接力賽式新產品開發流程，而偏向於橄欖球之方式運作，因此跨功能團隊之合作極為重要，而在目標成本制之下，會計人員更為團隊中之重要成員，其所從事之作業將影響目標成本制之順利實施。為深入了解採行目標成本制之不同公司其新產品開發流程以及會計人員作業之差異，本研究以裕隆與中華兩家汽車企業為個案對象。
研究結果如下：
一、裕隆與中華兩企業之新產品開發流程其基本架構上相同。惟兩家公司
偏重的策略有所不同，故在概念發想者、可行性分析、目標成本控管
情形有所差異。
二、目標成本制下，會計人員於新產品開發流程所從事之作業包含「目標
成本之訂定、展開與控管」、「對策略之了解與跨功能團隊合作」、
「資本支出分析、相關法令與匯率資訊之提供」、「成本資訊之提供
」以及「編製相關財務報表」等五個因素構面。
三、兩企業認為會計人員於新產品開發流程從事之作業有相同亦有不同之
處，其會受到兩企業所偏重的策略所影響。
四、會計人員與非會計人員對於會計人員所從事之作業無太大歧見，皆達
成共識，有助於目標成本制之順利運作。 / Target costing is widely adopted by Japanese enterprises. It advances the time of cost-down evaluation to the product design and development stage. By considering into the product life cycle, it lowers the cost effectively. Therefore, for enterprises target costing is not only an effective means of cost reduction but also an useful method of profit projection.
A systematic and flexible new product development (NPD) process is the key of profitability of the product. Most enterprises have abandoned the traditional sequential phases of NPD for overlapping phases of development. In overlapping phases of development, cooperation between cross-functional teams is important. Among all, accountants are especially essential because their work affects the practice of target costing. In order to further understand the differences of NPD process and accountant’s activities in different companies, this study has conducted case studies of Yulon and China-motor.
The conclusions of this study are:
1.Yulon and China-motor basically adopt the same NPD process.
However, the strategies emphasized are different, which cause
differences in the idea generator generating, feasibility
analysis and the management of target cost.
2.Under target costing, the accountant’s activities in the NPD
process include “setting, allocating, controlling and
managing the target cost”, “understanding the strategies
and cooperating with other participators in cross-functional
team”, “analyzing the capital expenditure and providing
related law and foreign currency information”, “providing
the cost information” and “preparing related financial
statements”.
3.The defined roles of accountants in NPD in both enterprises
are influenced by their selected strategies.
4.The consensus of accountant’s activities between the
accountants and other team members is helpful to the practice
of target costing.
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Methoden und Werkzeuge zur Integration der kundengerechten Wertgestaltung in die Konzeptphase des ProduktentwicklungsprozessesSchumann, Frank Jens 26 January 2001 (has links)
Die für die Konzeptphase des Produktentwicklungsprozesses erarbeitete integrierte Vorgehensweise bietet durch Methoden und Werkzeuge zur Zielkostenspaltung und -erreichung eine systematische Unterstützung hinsichtlich der:
Funktionsprojektierung entsprechend den Kundenanforderungen
Ermittlung der Prioritäten des Kunden
Erarbeitung von Teilzielkostenvorgaben
Konzipierung prinzipieller Lösungen
Prognose deren voraussichtlicher Kosten
Auswahl alternativer Lösungskonzepte
Bewertung des technischen Potentials und des vergüteten Nutzens der Konzeptalternativen
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Integrierte Geschäftsmodell- und Technologieentwicklung für BrennstoffzellensystemeGötze, Uwe, Jacobsen, Benjamin, Finke, Hannes, Rother, Steve, von Unwerth, Thomas 25 November 2019 (has links)
Der breite Einsatz von Wasserstoff-Brennstoffzellen kann einen nachhaltigen Beitrag zur Minderung des Ausstoßes klima- und gesundheitsschädlicher Emissionen leisten. Allerdings ist der Erfolg dieser wie anderer neuer Technologien maßgeblich von der Akzeptanz durch zukünftige Nutzer abhängig. Daher sollten bei der Technologieentwicklung und -implementierung unbedingt Nutzenvorteile bei Kostenneutralität oder sogar Kostenvorteile gegenüber bestehenden Technologien angestrebt werden.
Mit dem Konzept der integrierten Geschäftsmodell- und Technologieentwicklung findet eine Verknüpfung der technologischen Entwicklung mit der Herbeiführung einer ökonomischen Verwertbarkeit statt. Bereits während der Technologieentwicklung werden, eng mit dieser verzahnt, Geschäftsmodelle entwickelt, die eine erfolgreiche Verwertung ermöglichen sollen. Aus den Geschäftsmodell(ide)en resultierende ökonomische Steuerungsimpulse sollen zur Auswahl alternativer Technologie- bzw. Systemvarianten genutzt und in Anforderungen umgesetzt werden, um die Technologieentwicklung gezielt so früh wie möglich auf Anwenderbedürfnisse und wirtschaftliche Kriterien ausrichten, Risiken verringern und eine erfolgreiche Verwertung herbeiführen zu können.
Ein Element des Konzepts stellt eine Integrierte Technologie-, Anwender- und Marktanalyse dar, mit deren Hilfe Szenarien erarbeitet werden können, die eine Basis für die Technologie- und Geschäftsmodellentwicklung (einschließlich der Ableitung von Anforderungen) darstellen. Hinzu kommt eine Bewertungsmethodik für Geschäftsmodelle, die monetäre und nicht-monetäre (ökonomische, soziale und ökologische) Zielkriterien einbezieht. Des Weiteren sollen mittels Kostenanalysen und -prognosen sowie der Ableitung von Zielkosten für Komponenten und Fertigungsprozesse Steuerungsimpulse erzeugt werden, die eine effektive, auf den Geschäftsmodellerfolg gerichtete Technologie(weiter)entwicklung erlauben.
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Integration of Cost Simulation Tools in Product Development and Target Costing Processes : A Case Study at Scania / Integrering av kostnadssimuleringsverktyg i produktutvecklings- och målkostnadsprocessen : En fallstudie på ScaniaKoller, Melanie, Svensson, Karin January 2022 (has links)
With a more global market, manufacturing companies have to increase their focus on cost management to stay competitive. With new technologies available, new methods of evaluating concepts and ideas arise. Among these are simulation tools. Thus, the purpose of this study is to investigate how simulation tools can be integrated into the product development process to improve target costing. To achieve this purpose, a case study was conducted at a large manufacturing company, where a simulation tool was used. It was found that cost and manufacturing simulation tools can be used for target costing, negotiation with suppliers, as well as a helpful tool for design methods such as design for manufacturing and design to cost. Furthermore, cross-functional teams and good collaboration are a postulate for successful implementation and utilization of simulation tools in the product development process. The proposition is therefore that large manufacturing companies with advantage should implement cost and manufacturing simulation tools into their product development process to improve target costing. / Med en mer global marknad måste tillverkningsföretag öka sitt fokus på kostnadshantering för att förbli konkurrenskraftiga. Med ny teknik tillgänglig uppstår nya metoder för att utvärdera koncept och idéer. Bland dessa finns simuleringsverktyg. Syftet med denna studie är därför att undersöka hur simuleringsverktyg kan integreras i produktutvecklingsprocessen för att förbättra arbetet med målkostnader. För att uppnå detta syfte genomfördes en fallstudie på ett stort tillverkningsföretag där ett simuleringsverktyg användes. Det upptäcktes att kostnads- och tillverkningssimuleringsverktyg kan användas för målkostnadsberäkning, förhandlingar med leverantörer, samt att det kan vara ett användbart verktyg för designmetoder såsom design for manufacturing och design to cost. Vidare är tvärfunktionella team och gott samarbete en förutsättning för en framgångsrik implementering och användning av simuleringsverktyg i produktutvecklingsprocessen. Därför bör stora tillverkningsföretag med fördel implementera kostnads- och tillverkningssimuleringsverktyg i sin produktutvecklingsprocess för att förbättraarbetet med målkostnader.
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Towards a conceptual framework for strategic cost management - The concept, objectives, and instruments -El Kelety, Ibrahim 18 July 2006 (has links)
Strategic cost management is in its infancy. Researches and studies are still in an early exploratory stage and have not yet developed a consistent theory for strategic cost management. The thesis presents a comprehensive framework for strategic cost management. In particular the study attempts to contribute to filling the gap in the literature of strategic cost management. The suggested framework covers the concept, the objectives, the principles, the analysis fields & activities, the objects, the instruments and the key supports factors of strategic cost management to meet different challenges that the companies encounter from time to time and at different stages of development.
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TU-Spektrum 2/2007, Magazin der Technischen Universität ChemnitzSteinebach, Mario, Thehos, Katharina, Häckel-Riffler, Christine, Brabandt, Antje, Mahler, Janine, Chlebusch, Michael, Doriath, Thomas, Leithold, Nicole, Linne, Carina 14 September 2007 (has links) (PDF)
zweimal im Jahr erscheinende Zeitschrift über aktuelle Themen der TU Chemnitz, ergänzt von Sonderheft(en)
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TU-Spektrum 2/2007, Magazin der Technischen Universität ChemnitzSteinebach, Mario, Thehos, Katharina, Häckel-Riffler, Christine, Brabandt, Antje, Mahler, Janine, Chlebusch, Michael, Doriath, Thomas, Leithold, Nicole, Linne, Carina 14 September 2007 (has links)
zweimal im Jahr erscheinende Zeitschrift über aktuelle Themen der TU Chemnitz, ergänzt von Sonderheft(en)
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