| 汽车零部件成本标杆的制作方法及应用 |
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| 引用本文： | 樊金平等.汽车零部件成本标杆的制作方法及应用[J].汽车科技,2014(1):44-49. |
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| 作者姓名： | 樊金平等 |
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| 作者单位： | [1]东风汽车公司技术中心,武汉430058 [2]东风日产乘用车公司,广州510800 |
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| 摘 要： | 为了解决制定汽车零部件目标成本费时费力的问题,有必要将标杆这一工具应用到汽车零部件的目标成本管理上,为此探索了汽车零部件成本标杆的三种类型的定义及具体含义,并分别举例子详细论述了这三种标杆的制作方法及其应用。
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| 关 键 词： | 标杆 成本驱动因子 基准式样 |
Making Way and Application for the Cost Bench Mark of Automobile Parts |
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| FAN Jin-ping,JIA De-di.Making Way and Application for the Cost Bench Mark of Automobile Parts[J].Automobile Science and Technology,2014(1):44-49. |
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| Authors: | FAN Jin-ping JIA De-di |
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| Institution: | 1.Dong Feng Motor Corporation Technical Center, Wuhan 430058, China; 2.Dong Feng Nissan Passenger Vehicle Company, Guangzhou 510800, China) |
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| Abstract: | In order to solve the problem that people made the automobile parts target were very diffcuit, used much time and energy, it was necessary that the tool of bench mark was used in the management of automobile parts target. So depicted three kinds automobile parts cost bench mark＇s signification, detailed depicted the making way and application. |
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| Keywords: | bench mark cost drive parameter normal pattern |
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