Target Costing Dan Kaizen Costing

 

IOMEG^EI 2 X_MHBKB \HVIB (232>?62>2> (232>?62>2>)) BMAHP\B SH@XBKP (232>?66>>3)

 

PB\COP FEVPHKC @BK IBHTOK FEVPHKC

 

Pbrcot festhkc b`bmbj shstog uktui gok`uiukc presos pokcurbkcbk  lhbyb `bmbg tbjbp pokcoglbkcbk `bk porokfbkbbk porokfbkbbk pre`ui ge`om lbru tortoktu, porulbjbk ge`om sofbrb pokuj btbu poglbjbk ge`om sofbrb ghker. b`bmbj shstog uktui gok`uiukc presos pokcurbkcbk Ibhzok festhkc  lhbyb `bmbg tbjbp pogbkuabiturbk pogbkuabiturbk ge`om pre`ui ybkc (su`bj) b`b. Ibtb "Ibhzok" `bmbg lbjbsb Dopbkc uktui hsthmbj Ibhzok festhkc gukcihk bcbi so`hiht lorlo`b `okcbk ibtb "hgprevogokt" `bmbg lbjbsb Hkccrhs. "Ibhzok" gokukduiibk biugumbsh lorioshkbglukcbk bithvhtbs porlbhibk btbu pokyogpurkbbk iofhm `brhpb`b porlbhibk hkevbtha. Emoj ibrokb htu,

"Ibhzok festhkc"pre`ui gokfbiup lhbyb `bmbg`h`bsbribk tbjbp  pogbkuabiturbk ybkcpokcurbkcbk b`b. ^orlbhibk ^orlbhibk hkevbtha btbs hkevbsh toikemech lbru ybkc lhbsbkyb `hiokbmibk `bmbg tbjbp  pokcoglbkcbk `bk porbkfbkcbk. Ieksop Ibhzok Ieksop  Ibhzok festhkc fuiup lbru `h Hk`ekoshb, tumhsbk hkh bibk gokdombsibk ieksop, preso`ur, `bk julukcbkkyb `okcbk tbrcot festhkc. Volbchbk erbkc lorpok`bpbt lbjwb bithvhtbs pokcok`bmhbk thkcibt-mbktbh (pblrhi) `bpbt molhj lorgbkabbt `bmbg pblrhi pogbkuabiturbk ge`ork `okcbk gokccukbibk shstog pre`uish DHP `bk PRF, `bk `okcbk gokccukbibk io`ub shstog torsolut lorbihlbt pokcok`bmhbk biuktbksh `okcbk gokccukbibk biuktbksh gbkbdogok trb`hshekbm iurbkc lorcukb `bk iurbkc `hpormuibk. `hpormuibk. Kbguk, `bmbg lbl hkh goglbjbs shstog biuktbksh gbkbdogok ybkc `bpbt loraukcsh `okcbk lbhi uktui tbrcot festhkc `bk Ibhzok `bk Ibhzok festhkc ijususkyb `bmbg porusbjbbk gelhm `h Dopbkc.

 

IB\BIPO\HVPHI Pbrcot festhkc `htorbpibk `bmbg tbjbp  pokcoglbkcbk `bk porbkfbk  pokcoglbkcbk porbkfbkcbk cbk `bk festhkc hkh lorlo`b `brh shstog  pokcok`bmhbk lhbyb stbk`br ybkc ybkc `htorbpibk `bmbg tbjbp pre`uish.

B

Pbrcot festhkc luibk festhkc luibk gorupbibk gorupbibk gote`o gbkbdogok uktui pokcok`bmhbk lhbyb `bmbg poghihrbk trb`hshekbm, kbguk sbmbj sbtu tudubkkyb b`bmbj uktui gokcurbkch lhbyb.

L

@bmbg presos pokoktubk lhbyb tbrcot, lbkybi gote`o hmgu gbkbdogok `hcukbibk, solbl tudubk gbkbdorhbm pokoktubk lhbyb tbrcot gomhputh toikhitoikhi pokcoglbkcbk `bk porbkfbkcbk pre`ui.

F

PB\COP FEVPHKC FEVP HKC @

Iordbsbgb lbkybi `opbrtogok `hpormuibk `bmbg gombisbkbibk tbrcot festhkc.

O Pbrcot festhkc molhj sosubh `bmbg  pre`uish pre`ui pre`ui cbk cbk`b-iofhm `b-iofhm `brhpb`b porusbjbbk gogpre`uish  lolorbpb pre`ui-losbr pre`ui-losbr..

 

^\EVOV PB\COP FEVPHKC C PB\COP FEVPHK 

^orokfbkbbk porusbjbbk,



^okcoglbkcbk preyoi pre`ui lbru tortoktu,



^okoktubk rokfbkb `bsbr uktui pre`ui lbru tortoktu,

 

\bkfbkcbk pre`ui, `bk \okfbkb poghk`bjbk pre`ui.

 

^OKO KOKP KP_B _BK K LH LHB BXB PB\ B\CO COP P ^O

^O\OKFBKBBK IE\^E\BVH

\BKFBKCBK ^\E@_I

^OKCOGLBKCBK ^\EXOI ^\E@_I LB\_ PO\POKP_

^OKOKP_BK \OKFBKB @BVB\ _KP_I ^\E@_I LB\_ PO\POKP_

\OKFBKB ^OGHK@BJBK ^\E@_I.

 

^O\OKFBKBBK IE\^E\BVH @bmbg tbjbp hkh, gbkbdogok gokyusuk gokyusuk rokfbkb mblb dbkcib  pbkdbkc `bk gokokcbj gokokcbj uktui uktui porusbjbbk sofbrb sofbrb iosomurujbk `bk `bk gokoktuibk gokoktuib k tbrcot mblb sofbrb gokyomuruj uktui sothbp porhe`o ybkc torhkfh uktui sothbp pre`ui. \okfbkb torsolut `bpbt  lorloktui4 (b) mblb mblb iektrhlush (solosbr (solosbr pokdubmbk `hiurbkch `hiurbkch lhbyb vbrhblom, (l) mblb mbkcsukc (solosbr mblb iektrhlush `hiurbkch `hiurbkch  lhbyb totbp tortomusur), tortomusur), `bk (f) mblb lorshj usbjb usbjb (solosbr mblb mbkcsukc `hiurbkch bmeibsh lhbyb totbp) uktui dbkcib wbitu thcb tbjukbk bcbr gokccbglbribk pokcoglbkcbk sorbkcibhbk ge`om-ge`om ge`om-ge` om ybkc `hsusuk. Vombkdutkyb, lor`bsbribk pb`b cbglbrbk sothbp ge`om pre`ui ybkc `hioglbkci `hioglbkcibk, bk, `hsusuk rokfbkb mblb `okcbk rkokccukbi r kokccukbibk bk iothcb dokhs uiurbk mblb torsolut. @bmbg porjhtukcbk mblb usbjb, lhbyb `oproshbsh abshmhtbs, lhbyb pokcoglbkcbk `bk lhbyb poglubtbk pretetypo `hbmeibshibk `hbmeibshib k uktui sothbp ge`om. \bshe ioglbmhbk btbs pokdubmbk sorhkcibmh `hcukbibk solbcbh hk`hibter rbshe mblb uktui gokyusuk tbrcot mblb ibrokb rbshe torsolut gu`bj `hjhtukc uktui sothbp pre`ui.

 

^OKCOGLBKCBK ^\EXOI ^\E@_I LB\_ PO\POKP_ _ktui gokoktuibk loktui ugug rokfbkb pre`ui lbru, `opbrtogok  porokfbkbbk goglorhibk goglorhibk hkaergbsh hkaergbsh iopb`b `opbrtogok `opbrtogok porokfbkbbk porokfbkbbk  poroibybsbbk gokcokbh gokcokbh dokhs pre`ui pre`ui lbru ybkc hkchk hkchk `hioglbkcibk `hioglbkcibk `bk hsh  porulbjbk ge`om ge`om ybkc `h`bsbribk `h`bsbribk btbs rhsot pbsbr. pbsbr. Dokhs pre`ui lbru ybkc ybkc hkchk `hioglbkcibk torsolut `hlbjbs pb`b rbpbt btbu portogubk  porokfbkbbk pre`ui pre`ui ybkc `hb`bibk `hb`bibk emoj gbkbdogok gbkbdogok pukfbi `bk `bk usumbk  porokfbkbbk pre`ui pre`ui `hporshbpibk `hporshbpibk `bmbg rbpbt torsolut. torsolut. Gbkbdor pre`ui sombkdutkyb goglorhibk loktui pb`b rokfbkb `bk gokoktuibk rokfbkb  pre`ui `bsbr. `bsbr. @bmbg tbjbp hkh, `opbrtogok gbkbdogok lhbyb gokbishr lhbyb uktui rokfbkb torsolut `bk gokyomh`hi gokyomh`hihh bpbibj rokfbkb torsolut `bpbt gokfbpbh mblb tbrcot. Lolorbpb porusbjbbk `h Dopbkc gokccukbibk gote`o dbkcib wbitu pbylbfi solbcbhgokfbiup bmbt lbktu uktuimolhj gokhmbh mblb. Lhbsbkyb  dbkcib wbitu pbylbfi pbylbfi gokf biup th`bi molh j `brhiogbgpubk `ub `bur jh`up jh`u p ge`om, ghsbmkyb `ombpbk tbjuk. Lhbsbkyb pbylbfi uktui subtu ge`om th`bi molhj `brh ogpbt tbjuk. Vbmbj sbtu porusbjbbk losbr pre`usok gelhm `h Dopbkc gokccukbibk lhbyb biuktbksh, torgbsui `h `bmbgkyb lhbyb lukcb, uktui gogutusibk pokbglbjbk pokbglbjbk abshmhtbs. Dhib preyoi `hkhmbh th`bi gokcuktukcibk, `opbrtogok `hghktb goge`hahibsh btbu gokcomhghkbsh. Jbkyb preyoi ybkc gokcuktukcibk ybkc `bpbt `htorhgb.

 

^OKOKP_BK \OKFBKB @BVB\ _KP_I ^\E@_I LB\_ PO\POKP_ @bmbg tbjbp hkh, abiter-abiter lhbyb utbgb ghsbmkyb lhbyb rbkfbkcbk `bk struitur `htoktuibk `bk lhbyb tbrcot `hsusuk. Gbkbdor pre`ui goghktb sothbp `opbrtogok uktui gokombbj4 (2) lbjbk ybkc `hpormuibk, (