제10장. target costingcontents.kocw.net/kocw/document/2009/korea/parkmyungsub1/... ·...
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제 10장. Target costing
- The key is to develop a product so that it satisfies customers at the willing-to-payprice.
‐ 제품원가는제품개발프로세스의결과물인가? 아니면시작점인가? – Manageable전통적 가격결정:
제품원가 + 적정이윤 = 판매가격목표원가하의 가격결정:
목표판매가격 – 적정이윤 = 목표제품원가
Target Costing Overview
Market‐DrivenCosting
Product‐LevelTarget Costing
Component‐Level
Target Costing
시장의 Needs
Productspecificationchanges
Cost‐reductionpressure
Suppliercost
estimates
Iterative and partly parallel process
Market‐Driven Costing
Setting Sales / Profit Objectives
Structure the Product Lines
Setting Target Selling Price
Setting Target Profit Margin
Allowable Cost
Market‐DrivenCosting
Product‐LevelTarget Costing
Component‐Level
Target CostingIteration Iteration
기업의 장기 매출 및 이윤 목표 설정, 각 제품라인별, 제품별로 기업의 장기목표에 대한 공헌도 산정장기계획의 신뢰성(credibility)이 성공적인 Target Costing의 필수
• 모든 필요한 자료에 대한 과학적 분석• 실현가능한 계획만을 승인 – No Wishful Thinking
Step 1: Sales and Profit Objectives
혼동을 일으키지 않는 범위에서 다양한 소비자를 만족시킬 수 있는 Product Line 구축• 싼타페 사례• 니산 사례: 1) value seeker 2) confident and sophisticated 3) aggressive enthusiast 4) budget/speed star
Step 2: Structure the Product Lines
인지된 가치에 기초한 Target Selling Price 설정- 기존 제품 및 경쟁자의 가치 및 가격과 비교- 제품의 출시 시점의 시장 내부/외부 상황 고려
Step 3: Target Selling Price
고객의 요구에 기반, 시장의 경쟁 압력에 대응할 수 있는 Allowable Cost 를 산출하여 기업의 제품디자이너 및 공급자에게 전달한다
Market‐Driven Costing
기업의장기이윤목표에부합하도록전체제품라인의이윤설정후,시장조건을반영하여각제품의Target Profit을조정
Step 4: Target Profit Margin
Allowable Cost = Target Selling Price – Target Profit Margin
1) Allowable Cost는기업의설계및생산능력그리고공급자의능력을반영하여산출된수치가아님2) 기업이목표로정한이윤을충족시키면서동시에고객에게제품을 willing‐to‐pay price에공급할수
있기위해기업이달성하여야할제품의제조원가를의미함3) 따라서기업과공급자의생산능력과노력여하에따라실현가능성이결정됨
Step 5: Allowable Cost
Market‐Driven Costing
1) 현실적인이윤의설정‐기존제품의이윤을기준으로시장변화를반영하여후속모델의 Target Profit 설정
‐제품라인의이윤율과개별제품의시장상황을고려하여조정
2) 제품의수명주기에따른비용상쇄:‐큰규모의선행투자를요하는제품: 제품수명에걸쳐적당한 Profit Margin을얻기위해 Target Profit Margin설정
‐수명주기중현격한비용절감가능제품:절감가능성을반영한 Target Profit Margin을설정
Long‐Term Sales& Profit Objectives
StructureProduct Lines
Set Target Selling Price
Set Target Selling Price
Set Target Selling Price
Market‐Driven Costing
Target ProfitMargin
Target ProfitMargin
Target ProfitMargin
AllowableCost
AllowableCost
AllowableCost
Product 1 Product 2 Product 3
Allowable Cost를만족시킬수있는제품개발방안의마련
Set the achievable product‐level target cost
Product‐Level Target Cost
Discipline the target costing process
Achieve the Target Cost
Market‐DrivenCosting
Product‐LevelTarget Costing
Component‐Level
Target CostingIteration Iteration
Cost‐Reduction Objective = Current Cost – Allowable Cost
Product‐Level Target Cost = Current Cost – Target Cost‐Reduction Objective
Strategic Cost‐Reduction Challenge = Product‐Level Target Cost – Allowable Cost
신제품주요기능비용의합
시장기준원가•성취가능부분
•성취불가능부분
→
Product‐Level Target Cost
경쟁상황에서요구되는효율성신호에대한충족도‐ Too high: 현실성저하‐ Too low: 경쟁력상실
“기업의 설계 능력과 공급자의 능력에 의해 결정됨”
The challenge should reflect the company's true inability to match its competitors' efficiency.
Typically, in a company with a well‐established target costing system, this portion will be small or nonexistent, and intense pressure will be brought on the design team to reduce it to zero.
Set the achievable product‐level target cost
Set the achievable product‐level target cost ‐ summary
Cost‐Reduction Objective
Current Cost Allowable Cost
Product‐Level Target Cost
Current CostTarget Cost‐Reduction Objective
Product‐Level Target Cost
Strategic Cost‐Reduction Challenge
Allowable Cost
=
=
=
‐
‐
‐
Target Cost‐Reduction Objective
Strategic Cost‐Reduction Challenge
A B C
A1 A2
D B A2
A2 D C
Cardinal Rule – “The target cost must never be exceeded”The cardinal rule ensures that all involved realize that failure to achieve the product‐level target cost willtypically lead to cancellation of the project.
관련부서: 제품설계, 기술, 구매, 생산기술, 제조, 부품공급사등
Cardinal Rule의예외•Allowable Cost가성취불가능한것을이른단계에서확인한경우, 낮은 Target cost를설정하고제품개발과정에서최대한의비용절감노력 ‐이후,미성취부분은 Strategic Cost‐Reduction Challenge가되어다음세대제품개발에서절감노력•제품을정확한시기에시장에출시하는것이 Cost보다중요한경우→제품의출시이후, 1) Target cost 달성불가의이유, 2) 비용절감의주요초점을찾아 Cardinal Rule이위반되는기간을최소화한다
Discipline the target costing process
Ways to Achieve Target Cost• VE (Value engineering) –제품의가치를최대화하도록제품의기능과원가를최적화하는방법론• DFMA (Design for manufacture and assembly) –현생산및조립능력을반영한설계• QFD (Quality Function Deployment) –고객의요구가디자인에반영되도록하는체계적접근방법
Achieve the Target Cost
Product‐Level Target Cost
Component‐Level Target Cost
Decompose Target Costs of Major Functions
Set Target Costs of Components
Manage Suppliers
Market‐DrivenCosting
Product‐LevelTarget Costing
Component‐Level
Target CostingIteration Iteration
Decompose Target Costs of Major Functions
선임 엔지니어가 사양품목별/조립부품별 디자인 팀과 반복적 협의를 통해 각사양품목별 Target Cost를 배정
1) Historical Reduction Rateif the cost of a major function historically has been decreasing by 5 percent a year, then this rate will usually be used.
2) Market-Based ApproachIsuzu asks customers to estimate how much they are willing to pay for a given function.Conjoint analysis
The chief engineer may modify the target costs derived from above:1) if the some of all the historical rates does not give the desired cost‐reduction objective2) if the relative importance of a given major function changes from one generation to the next3) When the technology on which a major function relies changes
Component‐Level Target Cost
Set Target Costs of Components
Major Function Design Team‐주요기능의 Target Cost를부품단위로분배‐분배된 Target Cost가달성될수있도록원자재, 부품, Machining Process등을자율적으로결정
Manage Suppliers
Selecting Suppliers• 협상을통해구매부품의 Target Cost 설정 ‐내부/외부공급자고려• 각부품의 Target Cost와 공급자제시가격을비교• Target Cost의완화: 공급자가비용절감방안을찾는동안특별한경우, 단기적으로허용
Rewarding suppliers• 부품의 Target Cost를달성할수있는최선의방안을제시한공급사에대해계약물량및기간보장
Product Level Target Cost
Function Level
Target Cost
Component‐Level Target
CostSuppliers
Component‐Level Target Cost
목표원가 사례
• 컴퓨터 제조회사의 사례
– 1차년도중의 상황
• 원자재 물가 상승에 따른 재료비 4% 인상
• 통합 VE활동의 결과로 대체 재료 발굴– 단위당 재료비 $1.5 절감
• 계약에 따라 단위당 인건비 3% 인상
• 공급자가 계약에 합의한 노동생산성 및 scrap율향상의 목표를 달성함
목표원가 도입의 조건
• 신뢰적 관계
• 원가정보 공유
• 공동 문제 해결
• 고가, 고기술, 복잡한 품목에 적합
– 자동차의 대쉬보드나 브레이크 시스템 등
Questions
1. Target Costing의제단계를예를들어설명하시오.
2. Target Costing의성공요건으로서 EPI(Early Purchasing Involvement)의의의에대하여설명하시오.
Expected Questions from ‘Develop Profitable New Products with Target Costing’
Customer RequirementsEasy to close
Stays open on a hill
Easy to open
Doesn’t leak in rain
No road noiseImportance weighting
Engineering Characteristics
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Che
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Wat
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10 6 6 9 2 3
7
5
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3
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XX
X
XX
Correlation:Strong positivePositiveNegativeStrong negative
X*Competitive evaluation
X = UsA = Comp. AB = Comp. B(5 is best)1 2 3 4 5
X AB
X AB
XAB
A X B
X A B
Relationships:Strong = 9Medium = 3Small = 1Target values
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House of Quality Example