全面成本合理化(TCR)
newyear.asp?ID=17183 Good article! 好东东 狂顶!!! 谢谢,向你致敬! 先谢了~~ 非常好的东东 hao <P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align=center><FONT face=MingLiU><B style="mso-bidi-font-weight: normal"><SPAN lang=ZH-TW style="FONT-SIZE: 24pt; mso-bidi-font-size: 10.0pt">財團法人中衛發展中心</SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-SIZE: 24pt; mso-bidi-font-size: 10.0pt"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></B></FONT><P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US><FONT size=3><FONT face=MingLiU> <o:p></o:p></FONT></FONT></SPAN>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align=center><FONT face=MingLiU><B style="mso-bidi-font-weight: normal"><SPAN lang=ZH-TW style="FONT-SIZE: 18pt; mso-bidi-font-size: 10.0pt">編著:陳 振 昌</SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-SIZE: 18pt; mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></B></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align=center><FONT face=MingLiU><B style="mso-bidi-font-weight: normal"><SPAN lang=ZH-TW style="FONT-SIZE: 18pt; mso-bidi-font-size: 10.0pt">製作:黃 大 倫</SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-SIZE: 18pt; mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></B></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center" align=center><FONT face=MingLiU><B style="mso-bidi-font-weight: normal"><SPAN lang=ZH-TW style="FONT-SIZE: 16pt; mso-bidi-font-size: 10.0pt">中華民國七十八年一月一日(第一版)</SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-SIZE: 16pt; mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></B></FONT>
<SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: MingLiU; mso-bidi-font-size: 10.0pt; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-TW; mso-hansi-font-family: 'Courier New'; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-bidi-language: AR-SA"><BR style="PAGE-BREAK-BEFORE: always" clear=all></SPAN>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><B style="mso-bidi-font-weight: normal"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>全面成本合理化</SPAN><SPAN lang=EN-US>(TCR)<o:p></o:p></SPAN></FONT></FONT></B>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US><FONT size=3><FONT face=MingLiU> <o:p></o:p></FONT></FONT></SPAN>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>第一節</SPAN><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>意義與關係</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>一、成本的意義</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>二、成本管理的理念</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>三、全面成本合理化的意義及架構</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>四、中衛制度與成本合理化之關係</SPAN></FONT></FONT>
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<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>第二節</SPAN><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>採購價格合理化</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>一、採購價格合理化的意義</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>二、採購綜合技術標準</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>三、採購價格估算方法</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN>(</SPAN><SPAN lang=ZH-TW>一</SPAN><SPAN lang=EN-US>)</SPAN><SPAN lang=ZH-TW>採購價格標準</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN>(</SPAN><SPAN lang=ZH-TW>二</SPAN><SPAN lang=EN-US>)</SPAN><SPAN lang=ZH-TW>採購價格科學算定法</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN>(</SPAN><SPAN lang=ZH-TW>三</SPAN><SPAN lang=EN-US>)</SPAN><SPAN lang=ZH-TW>採購目標價格估算法</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN><SPAN style="mso-spacerun: yes"> </SPAN>(</SPAN><SPAN lang=ZH-TW>四</SPAN><SPAN lang=EN-US>)</SPAN><SPAN lang=ZH-TW>其他採購價格估算法</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>四、採購用成本表</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>五、採購管理技術運用</SPAN></FONT></FONT>
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<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>第三節</SPAN><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>內部成本合理化</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>一、內部成本合理化的意義</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>二、成本改善的作法</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN>(</SPAN><SPAN lang=ZH-TW>一</SPAN><SPAN lang=EN-US>)</SPAN><SPAN lang=ZH-TW>價值分析與價值工程</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN>(</SPAN><SPAN lang=ZH-TW>二</SPAN><SPAN lang=EN-US>)</SPAN><SPAN lang=ZH-TW>價值革新活動</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN>(</SPAN><SPAN lang=ZH-TW>三</SPAN><SPAN lang=EN-US>)</SPAN><SPAN lang=ZH-TW>節省活動</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN>(</SPAN><SPAN lang=ZH-TW>四</SPAN><SPAN lang=EN-US>)</SPAN><SPAN lang=ZH-TW>其他成本改善作法</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>三、標準成本與管理會計</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>四、成本管理技術運用</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US><FONT size=3><FONT face=MingLiU> <o:p></o:p></FONT></FONT></SPAN>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>第四節</SPAN><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>全面成本改善實例</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>一、外台採購</SPAN><SPAN lang=EN-US>CD</SPAN><SPAN lang=ZH-TW>作戰計畫構想</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>二、中衛廠商合作改善實例</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>三、豐田汽車公司成本功能管理系統</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>四、日立公司東海工廠成本降低作法</SPAN></FONT></FONT>
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<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>第五章</SPAN><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>全面成本合理化</SPAN><SPAN lang=EN-US>(TCR)</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>第一節</SPAN><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>意義與關係</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>一、成本的意義</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>二、成本管理的理念</SPAN></FONT></FONT>
<P class=MsoPlainText style="MARGIN: 0cm 0cm 0pt"><FONT size=3><FONT face=MingLiU><SPAN lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW>三、全面成本合理化的意義及架構</SPAN></FONT></FONT>
<SPAN lang=EN-US style="FONT-SIZE: 12pt; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: PMingLiU; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-TW; mso-ansi-language: EN-US; mso-bidi-language: AR-SA"><SPAN style="mso-spacerun: yes"> </SPAN></SPAN><SPAN lang=ZH-TW style="FONT-SIZE: 12pt; FONT-FAMILY: PMingLiU; mso-bidi-font-size: 10.0pt; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-TW; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-ascii-font-family: 'Times New Roman'">四、中衛制度與成本合理化之關係</SPAN>
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