翻訳と辞書 Words near each other ・ Product and manufacturing information ・ Product Architects, Inc. ・ Product binning ・ Product breakdown structure ・ Product bundling ・ Product category ・ Product category volume ・ Product certification ・ Product change notification ・ Product churning ・ Product cipher ・ Product classification ・ Product code ・ Product concept ・ Product control ・ Product cost management ・ Product data management ・ Product data record ・ Product defect ・ Product demonstration ・ Product description ・ Product design ・ Product design specification ・ Product detector ・ Product Development and Management Association ・ Product Development and Systems Engineering Consortium ・ Product Development Technologies ・ Product differentiation ・ Product displacement ・ Product distribution Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Product cost management ： ウィキペディア英語版 Product cost management Product cost management (PCM) is a set of tools, processes, methods, and culture used by firms who develop and manufacture products to ensure that a product meets its profit (or cost) target. == Scope == There is not an agreed-upon definition for product cost management or an agreed scope for what it encompasses. Some people argue that PCM is a synonym for target costing.〔Target Costing: The next Frontier in Strategic Cost Management, Ansari, S., Bell, J, and CAM-I, CAM-I Publishing, 1997〕 However, others argue that PCM is different, because target costing is a pricing method, whereas, PCM is focused on the maximum profit or minimum cost of a product, regardless of the price at which the product is sold to the end customer.〔Cost-Efficient Design, Ehrlenspiel, K., Kiewert, A., Lindemann, U., Hundal, Mahendra, H. ed., Springer 2007〕 Some analysts seem to equate PCM to design-to-cost. Some practitioners of PCM are mostly concerned with the cost of the product up until the point that the customer takes delivery (e.g. manufacturing costs + logistics costs) or the total cost of acquisition. They seek to launch products that meet profit targets at launch rather than reducing the costs of a product after production. Other people believe that PCM extends to a total cost of ownership or lifecycle costing (Manufacturing + Logistics + operational costs + disposal). Depending on the practitioner, PCM may include any combination of organizational or /cultural change, processes, team roles, and tools. Many believe that PCM must encompass all four aspects to be successful and have shown how the four parts work together. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Product cost management」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.