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二、成本控制给我们上课的每一位 KOITO 管理人员不管来自营销、生产、产品、开发、质量、财务,还是人事部门以及协作厂负责人对成本的意识都十分强烈。几乎每一个管理人员都多次提到下列两个公式:大批量生产时期产品定价的成本加成法:售价=成本+利润,这对于资源缺乏的日本企业是根本行不通的,而代之以:利润=售价-成本,即生产厂家的产品价格只能是市场、用户能够接受的价格,售价是由用户、市场确定的。生产厂家要想获取利润,唯一的途径只有降低生产成本。降低生产成本就必须提高所有生产要素的利用率;场地利用率、时间利用率、劳动力利用率、资金利用率。参观
II. Cost Control Every KOITO manager who teaches us is very aware of the cost, whether it comes from marketing, production, product, development, quality, finance, or the person in charge of the personnel department or the collaboration plant. Almost every manager has repeatedly mentioned the following two formulas: The cost-plus method for product pricing during mass production: Price = cost + profit, which is not feasible for Japanese companies lacking resources, but instead To: profit = selling price - cost, that is, the manufacturer’s product price can only be the market, the user can accept the price, the price is determined by the user, the market. The only way for manufacturers to make profits is to reduce production costs. To reduce production costs, it is necessary to increase the utilization of all factors of production; site utilization, time utilization, labor utilization, and fund utilization. Visit