Professional Documents
Culture Documents
Jason Iskandar
D21220058
36 plants in 22 countries
150 countries
10.000 dealers
2
Increasing globalization
Raising local…
• Production
• Sourced parts
• R&D
• Management functions
• Decision-making
3
Market share (Japan, 1990)
10%
20%
Toyota 45%
Nissan
Honda & Mazda
Else
25%
4
Preferences
Symbol
Single lifestyle
Multiple lifestyle
Single market
5
Production stages
Conseptual design ——> Product development ——> Manufacture
6
Conceptual Design Stage (2 years)
• Identi cation using consumer analysis and mindset
25
0
• Construct prototype April May June July
8
Manufacture (4 years)
9
Q1. Purpose of target costing system?
GOALS
• Competitive advantage
• Core competences
10
Q2. What approach could be used other than target costing?
ABC
CUSTOMER PROFITABILITY
ANALYSIS
• More accurate
• E ciency
APPROACH
12
Q3.
Project cost/ ————————————> Order
Functionality Analysis Sheet
VE
—>
ABC Implementation
VE stage 1
system
—>
Cost Estimated Target
Costing
—>
Cost Reduction Draft Target Cost (Total
Allowable Cost ————————> ————————>
Required and by Function)
Q3.
Target costing
————————>
————-——————>
—>
Price Range/
Functionality Analysis Far from allowable cost Near to allowable cost
VE
—>
Implementation
Project Cost/
Target Price ————————-—
Functionality Analysis
—>
—>
Target Margin ————————> Allowable Cost ABC system
STRETCH BACK
14
15
Q5. How target costing can bring benefit to Nissan?
16
Thank you