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  1. #1
      yasab111
    Mon, 17 May 2010 09 AM:02:10
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    1/1
    ʡ Target costing .
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    1/2
    ʡ ɡ Value Engineering .( ) ɡ ɡ ɡ .( ) ͡ ɡ 80% ( ʡ ʡ ) (ǡ ). ʡ ( ).
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    1/2/1/3
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    ̡ ( ).
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    1/2/2/1/2
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    1/3
    1/3/1
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    :
    (ɡ ) .
    1/3/2
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    : Factors Influencing The Target Costing Process: Lessons From Japanese Practice.
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    .
    2- (1997) ( )
    : Implementing Target Costing
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    .
    :
    .
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    4- Cooper&Raiborn (2002)( )
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    5- Cooper & Chew (2002)( )
    :Control Tomorrows Cost Through Today's Designs.
    (Cooper & Chew) . .
    . .
    .




    6- 2002)Horvath)( )
    : Target Costing: A State Of The Art Review
    (Horvath)

    :
     .
     .
     .
    :
    (A B C ) . 80% .
    ɡ ɡ . .
    7- (2003)Kato & Chow( )
    : Target Costing An Integrative Management Process
    (Kato&Chow) ȡ ɡ .
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    .
    8- Hiromoto(2003)( )
    :Another Hidden Edge Japanese Management Accounting.
    (Hiromoto) . . () .
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    9- Kato(2003 )( )
    : Target Costing Support Systems: Lessons From Leading Companies. Japanese
    (Kato) (J I T ) . .
    .
    :
    ɡ ɡ .
    10- ) (2005)Fisher )
    : Implementing Target Costing
    (Fisher) . ̡ . .
    ( Activity Based Costing) .
    . :
    ̡ .


    1/3/3 :
    :
    1. .
    2. .
    3. (A.B.C ).
    4. ̡ .
    5. .
    ɡ ( ͡ ) ( ) Monden .
    1/4
    ɡ ɡ ɡ ɡ . ɡ )



    ɡ ɡ ̡ ڡ ɡ . . ޡ . ( ). ݡ ɡ ɡ . ( ).
    1/4/1
    ɡ Market Price-Led To Costs ɡ Cooper & Slagmulder( ) " ". ǡ .
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    John Horowitz( ) ɡ ѡ ޡ .
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    1/4/2/7
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    1/4/2/7/2 Designing Cost Out.
    : . ̡ ݡ . .
    1/4/2/7/3 Release Design And Undertake Continuous Improvement.
    . . Kaizen Costing Value Analysis Continuous Improvement .
    1/4/2/8
    ɡ ǡ ɡ ɡ ( ) .
    1/4/2/8/1 Value Engineering
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    1/4/2/8/2 Simultaneous Engineering
    ̡ ɡ .
    1/4/2/8/3 Target Costing Support Systems.
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    - .
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    1/4/3
    .
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    1/4/3/1 :
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    .
    .
    .
    ̡ Perceived Value ѡ . ǡ .
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    .
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    = .
    ǡ ɡ . . . ̡ ( ). ݡ allowable Cost ̡ ݡ Forecasted Actual Cost Target Cost Management
    ǡ ɡ ֡ ̡ ޡ ̡ ̡ ( ).

    1/4/3/2 :
    ǡ . ɡ . ǡ .
    ( ) :
    :
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    . ޡ . ɡ .
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    . ɡ (ValueEngineering) (SimultaneousEngineering)
    1/4/3/3 :
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    . ϡ ɡ ̡ ɡ ʡ . ϡ . ( ):
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    :
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    1/5 :
    ɡ ݡ :
    1. .
    2. CIM .
    3. .
    4. ޡ .
    .

  2. #2
      _
    Sat, 31 Mar 2007 02 PM:26:21
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    Thumbs up ....

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  3. #3
      yasab111
    Mon, 17 May 2010 09 AM:02:10
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  4. #4

    Mon, 26 Nov 2007 10 AM:07:21
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  5. #5

    Mon, 20 Dec 2010 08 AM:42:05
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    [ )

  6. #6

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  7. #7

    Sat, 12 Feb 2011 03 PM:20:33
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    fathineil***********

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  9. #9

    Sun, 29 Apr 2012 01 PM:00:07
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    ( ) 2000 2000 1997
    ʿ

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