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MANAGEMENT TEACHING PROGRAM CHART FOR COST PLANNING OF COMPETITION PRIORITY AND RECORDING MEDIUM RECORDING THE MANAGEMENT TEACHING PROGRAM
MANAGEMENT TEACHING PROGRAM CHART FOR COST PLANNING OF COMPETITION PRIORITY AND RECORDING MEDIUM RECORDING THE MANAGEMENT TEACHING PROGRAM
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机译：竞赛优先级和录制媒介成本计划的管理教学计划图表
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摘要
PROBLEM TO BE SOLVED: To render a design engineer cost-consciousness and to enable the execution of management education capable of reducing the costs in the stage of development design by providing the apparatus with items to calculate the curtailment ratios of variable costs and fixed costs, standards for formation of the development design of the objects for cost planning to be formed in accordance with the results of the calculations. ;SOLUTION: A business result improvement sheet is formed in an item #5 from the variable cost curtailment targets and fixed cost curtailment target calculated in an item #3 and the indices which are the three improvement targets selected in an item #4. An item #6 calculates the necessary cost reduction rates by converting the business result targets stated in the business result improvement sheet of the item #5 to the cost reduction targets of the discrete parts included in the object of the cost planning. An item #9 calculates the curtailment ratios of the variable costs and fixed costs from the calculation results of the item #6 and the cost chart relating to the discrete parts of an item #8. An item #10 determines the remarks of respective kinds of the standard items in design, techniques, etc., by referencing the candidate plans selected in the item #7 and the improvement ratios of the profit rates of the item #9.;COPYRIGHT: (C)1999,JPO
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