论文部分内容阅读
日本商品因价廉物美而雄霸世界市场,欧美企业纷纷败下阵来。为什么?德国一家著名的投资顾问公司,派了一个考察团到日本作了长期考察,终于发现:日本的成本管理系统与欧美长期遵循的一套大相径庭。例如,美国公司开发新产品时,往往让不了解市场的设计人员闭门造车,设计好后再进行价格论证。如成本过高,则放弃这个产品或牺牲一部分利润。日本公司大都反其道而行之,先投入大量人力物力进行市场调查,看市场需要什么产品,尤其重视以什么样的价格才为市场广泛接受,然后根据市场可能接受的价格订立成本目标,引导设计人员按照成本目标来设计。
Japanese goods have dominated the world market because of their low price and good quality. European and American companies have lost ground. Why? A well-known German investment consulting company sent a delegation to Japan for a long-term investigation and finally discovered that Japan’s cost management system is very different from the long-established one in Europe and the United States. For example, when a U.S. company develops a new product, designers who do not understand the market tend to make it behind closed doors, and then design the product for price verification. If the cost is too high, then give up the product or sacrifice some of the profits. Most Japanese companies do the opposite, first invest a lot of manpower and material resources to conduct market research, to see what products the market needs, and pay particular attention to what kind of price is widely accepted by the market, and then set cost targets based on prices that the market may accept, and guide Designers design according to cost goals.