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本文作者以在日系企业多年工作经验,阐释了源于日本的成本企画理论。首先介绍成本企画的产生和定义,然后提出了现代企业成本企画的基本特征,以顾客市场为导向,成本的开源与节流,前馈式管理和企画的团队精神。再而阐释成本企画的运行模式,如产品全生命周期设计,研发、制造阶段的成本削减以及情报收集工作等,全文最后总结了日本成本企画的优势和如何为我国企业借鉴的宝贵经验。
The author of the Japanese companies in many years of work experience, explained from Japanese cost planning theory. First of all, it introduces the generation and definition of cost planning, and then puts forward the basic characteristics of modern enterprise cost planning, customer market orientation, open source cost and throttling of cost, feedforward management and teamwork planning. Then, we explain the operation mode of cost planning, such as the product life cycle design, cost reduction in research and development, manufacturing and intelligence gathering. The full text concludes the advantages of Japanese cost planning and how to draw valuable experience for Chinese enterprises.