The rudimentary cost accounting methods were set up for an organization¡¦s internal planning and controlling, its main function is to provide managers with information of program-control, product cost calculation and performance assessment. At that time, cost-management system had not been affected by external accounting statement.Follow the organization¡¦s growth and expansion,the relationship of external investors and government between businesses is becoming much more closer, the method,that lead to external audit and accounting statement became more important and even supersede the function of old accounting methods. The current costing methods used by ordinary enterprises are traditional ones ,which emphasizing on writing accounting statement, that could not provide managers with real-time and useful management information. After 1980, however, some scholars began to notice these problems and announced new cost accounting methods to solve defects of traditional accounting .On the base of traditional job costing, process costing, standard costing, new accounting ABC and target costing development, this study is to redesign an integrated costing system to meet three major targets---editing financial statement, providing related information about program-control and assessing product cost. According to the research design, to compare advantages and disadvantages of all costing methods firstly ;and then ,take the job costing, process costing and ABC as the actual costing on one hand, and take the standard costing and target costing are as estimated costing on the other hand. And to co-operate costing skills, such as AIS, responsibility center, pricing assignment and balanced scorecard ,integrating these two dimension to form an integrated strategic costing management. Applying this system into a case company can not only assess cost more accurate but also get cost-difference analysis of operation center and usage of company¡¦s resources. In hence, that can satisfy a manager¡¦s information demand, and good for exception management and performance assement.

En este artículo se presenta un estudio de caso de una empresa industrial peruana, en el cual se explica el desarrollo del modelo de costeo basado en las actividades a partir del costeo de una línea de producto fabricada por la empresa.

Traditional cost-accounting approaches have served manufacturers well over a long period, but due to the changing nature of the modern manufacturing environment shortcomings have resulted and are no longer regarded as suitable (Gagne & Discenza 1993: 68). Similarly, Monden and Lee (1993: 22) state that many practitioners and academicians have questioned the effectiveness of standard cost systems, which have been used as the primary cost control measure for the last several decades. Cooper and Slagmulder (1997: 2) point out that in contrast to the conventional cost management techniques, target costing adopts a feed-forward approach. The objective of target costing is to design costs out of products, and not to find ways of eliminating costs after the products enter production. Few firms can afford to ignore such a powerful mechanism to increase profits in today’s highly competitive environment.

This research focuses on a contemporary Operations Performance Management System (OPMS) designed for a leading global automotive parts supplier. It synthesises an integrated and holistic OPMS to increase the effectiveness and efficiency of the automotive parts supplier to ultimately improve financial margin. The study is motivated by the need of an process-oriented automotive parts supplier to excel in regards to its operations management to ultimately secure a best-in-class cost basis in times of significant changes in the automotive industry. The research design is based on a qualitative single case-study and deploys semistructured interviews with the management of the case-study organisation. In addition, hundreds of documents were analysed to evidence the creation of the OPMS. Finally, participant observation was used to allow for triangulation and contextualisation of findings. The findings reveal a contemporary OPMS. It presents an intelligent and integrated steering logic from corporate level to single operational processes. It integrates performance measurement and management in acknowledgement of the specific needs to the case-study organisation. The overall aim of this thesis is to make a practical contribution to this area as achieved by the presented OPMS. This study extends the existing literature by contributing a customised, highlyintegrated OPMS for a process-oriented automotive parts supply industry. It embeds the ‘Target Costing Methodology’ as an example for a performance management tool into the OPMS. Furthermore, the study explores the impact of digitalisation on OPMS. This research has synthesised an OPMS that emphasises a shift towards intelligent performance measurement for achieving value in the chain, in areas such as procurement and manufacturing. This shift is strongly influenced by digital transformation, which is not yet holistically commanded by the case-study organisation. The research does shed light upon how to optimise resource utilisation based on increased operational focus and managerial accountability. This approach will lead to continual organisational learning as part of the ‘Plan-Do-Check-Action’ management process.

Made available in DSpace on 2016-04-25T18:40:00Z (GMT). No. of bitstreams: 1 Gilmar Pego da Silva.pdf: 1492622 bytes, checksum: 81c819450fee0ff4b286471a0b76a4bc (MD5) Previous issue date: 2014-06-24 / The System Cost Management Target Costing" was developed by the Japanese in the sixties from the technique developed in the United States called Value Engineering, that emerged after World War II due the shortage of raw materials. The "Target Costing" consists in extract the cost from the selling price determined by the market where it s given the maximum allowable cost to reach a desired result (interest). Its application becomes vital as bigger the competitive market and its origins becomes. Even being relatively new (definetivelly has arrived at occident by the 80 s decade and became known by near 2000 s at Brasil) the system was quickly adapted to the local culture, but even so it kept the japanese s fundamentals. The study is hampered because there wasn t any academic connection, what makes the national literature very rare and the same occur to the understanding of cultural factors that induced the adaptations noted in its application. This academic article aimed to collect data and meet through a research that used of descriptive and exploratory method to identify whether the automotive segment automakers affiliated automotive vehicles ANFAVEA (National Association of Automotive Vehicle Makers) use the system management costs "target costing". After tabulating the answers was possible to find out that this kind of industry use, in essence, the system management costs "target costing" and that some adjustments have happened, such as the use of it for new products and also in existing products, focusing the decrease of costs and increasing the profits, even if in some situations the companies accept higher prices than the allowable costs once it has a premise of action to reduce future costs and improve the results. Target costing application in other products act besides direct costs, variable costs, logistic costs and depreciation basis for these costs / O Sistema de Gerenciamento de Custos, denominado Target Costing foi desenvolvido pelos japoneses nos anos sessenta a partir da técnica desenvolvida nos Estados Unidos chamada Engenharia de Valor, que surgiu após a segunda guerra mundial devido a grande escassez de matéria prima. O target costing consiste no cálculo do custo a partir do preço de venda estabelecido pelo mercado onde é administrado o custo máximo admissível para se chegar ao resultado (lucro) desejado. Sua aplicação se torna mais importante quanto maior for o mercado competitivo e a sua origem. Por ser relativamente recente (chegando ao ocidente definitivamente na década de 80 e no Brasil passou a ser divulgado a partir do início dos anos 2000), o sistema foi sofrendo adequações à cultura local, mantendo os princípios criados pelos japoneses. Seu estudo é dificultado, pois não houve uma ligação acadêmica com o tema, o que torna sua literatura nacional escassa, assim como a compreensão dos fatores culturais que causam as adaptações identificadas em sua aplicação. Este trabalho objetivou levantar dados e conhecer através de um questionário utilizando o método de pesquisa exploratória descritiva, identificar se o segmento automotivo de montadoras de veículos automotores filiados a ANFAVEA (Associação Nacional dos Fabricantes de veículos Automotores) utilizam o sistema de gestão de custos target costing. Após a tabulação das respostas da pesquisa foi possível identificar que este segmento utiliza em essência o sistema de gerenciamento de custos target costing e que algumas adequações aconteceram, como a utilização do sistema para novos produtos e também em produtos existentes com foco em redução de custos e aumento de rentabilidade, mesmo que em algumas situações as empresas aceitem custos maiores que o admissível com a premissa de atuação para redução de custo futuro e melhoria de resultados. Sua aplicação em outros produtos vem juntamente com a consideração dos custos diretos, variáveis, custos logísticos e depreciação incremental com base para estes custos

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

Improving product development is a complex task for many companies. One challenge is to avoid over-engineering and only include the functionality that customers are willing to pay for. Another challenge is to reduce costs in close co-operation with suppliers. This is a complex task because suppliers often have their own goals and are rarely located at the same physical place. Handling these two challenges is the domain of target costing. Emerging first from Japanese companies such as Toyota, Nissan and Olympus, target costing has become a critical element in achieving long-term profitability. Previous research on target costing has been paradoxical because even though it deals with product development, it has not incorporated the complexity of the product development process. More specifically, current models of target costing assume that the product development process can largely be planned and controlled by a single company. For complex multi-technology products, such as airplanes and industrial robots, this is far from true. By drawing on product development theories, and conducting an in-depth case study at ABB Robotics, this thesis explores target costing in the development of complex multi-technology products. The result is a framework that identifies challenges and problems in target costing processes, but also shows that target costing relies on both planning and improvisation to cope with tensions and contradictions in close customer and supplier relationships. / Diss. Stockholm : Handelshögskolan i Stockholm, 2011

The diploma thesis is focused on costs, calculation and primarily analysis of calculation systems and formula. The thesis is divided into two main parts – theoretical and practical part. The theoretical part is focused on explanation between financial and management accounting, description of basic terms and expense classification. Attention is given to system of calculation, its items, and calculation formula. Mention belongs to modern access of calculation – ABC. Practical part is focused on company Prefa Brno a.s., which main part of business is production and sale of building products and components. Shortly is mentioned characteristic of company, its history, present, sales and SWOT analysis. The main orientation of diploma thesis is on calculation system of the company, its descrtiption, methods of set-up and anylysis. Closing part of thesis includes summary of basic pieces of knowledge from analysis of calculation formula (system), which is compared with method of target casting, which belongs to modern methods of strategic management accounting. In the last part is given calculation in the case of additional item of material rate and quantification of impacts.

The thesis "Use of tools and methods of management accounting in formulation and implementation of a project company's strategy" describes the tools and methods of managerial accounting which project-oriented companies should use in strategy formulation and its subsequent implementation. The theoretical part focuses on the description of methods and tools of strategic management and the ways to implement them. Practical part applies the defined methodical processes to a project-oriented company VPÚ DECO PRAHA a. s. To this company, I drafted a mission and vision, created a SWOT analysis that served as a basis for Cross-Impact analysis and subsequently produced a Balanced Scorecard model, tailored to its needs. I also calculated the company's target costing.

Orientador: Katia Lucchesi Cavalca / Dissertação (mestrado profissional) - Universidade de Campinas, Faculdade de Engenharia Mecanica / Made available in DSpace on 2018-08-04T01:57:16Z (GMT). No. of bitstreams: 1 Teixeira_CarlosAdrianoRigo_M.pdf: 786987 bytes, checksum: dd776dbfddcfe2cbf24dbc70d9823990 (MD5) Previous issue date: 2004 / Resumo: No cenário atual, para serem competitivas, as empresas enfrentam o desafio de desenvolverem novos produtos em um espaço curto de tempo, com tecnologia superior à anterior e com custos reduzidos para garantir a sobrevivência do negócio. E o sucesso está diretamente atrelado aos requisitos exigidos pelos clientes, onde Qualidade, Confiabilidade, Entrega e Preço são o mínimo que se espera. Neste trabalho são abordadas metodologias utilizadas para o Planejamento e Garantia da Qualidade, as quais devem ser utilizadas já na fase de concepção do projeto do produto, pois é aqui que nasce em grande parte a qualidade, a confiabilidade e o preço final do produto. O produto escolhido para análise se trata da Embreagem Automotiva e, como método proposto, fez-se primeiramente uma interação entre o Modelo de Kano juntamente com o QFD, Custeio Alvo e Análise de Valor, a fim de se avaliar o grau de atendimento aos requisitos do cliente e determinar quais as funções cujos custos relativos estão acima das necessidades relativas, oferecendo, portanto, potencial para otimização ou mesmo eliminação. Tem-se, em seguida, a construção da Árvore de Falhas (FTA) para identificação dos componentes críticos que oferecem maior risco de falha no sistema. O trabalho tem por objetivo final, a análise de Confiabilidade e Regressão dos resultados obtidos nos ensaios, para determinação da confiabilidade da embreagem em estudo, componentes a serem melhorados ou otimizados, bem como criar uma metodologia para desenvolvimento de produtos otimizados / Abstract: In the current scenery, to be competitive, the companies face the challenge to develop new products in a short space of time, with superior technology to the previous and with reduced costs to guarantee the business survival. And the success is directly connected to the requirements demanded by the customers, where Quality, Reliability, Supply and Price are the minimum that is expected. In this work, methodologies are discussed, which are used for the Planning and Warranty of the Quality, which should already be used in the phase of the product project conception, because it is here that largely born the quality, the reliability and the final price of the product. The chosen product for analysis is the Automotive Clutch. As a proposed method, firstly an interaction among the Kano¿s Model, QFD, Target Cost and Value Analysis was accomplished to evaluate the attendance degree to the customer's requirements and to determine which the functions whose relative costs are above the relative needs, offering, therefore potential for optimization or even elimination. After that, it is constructed the Fault Tree Analysis (FTA) for identification of the critical components that offer larger fault risks in the system. The main target of the work is the analysis of Reliability and Regression of the results obtained in the Accelerated Life Testing, for determination of the reliability of the clutch in study, components to be improved or optimized, as well as to create a methodology for development of optimized products / Mestrado / Gestão da Qualidade Total / Mestre Profissional em Engenharia Mecanica