TimeTech T-200 Target Costing, Lean Production and Cost of Quality Optimisation
Student-led · Pre-production decision-making, from value engineering and constrained resources through to life-cycle costing
The T-200's steady-state volume-production cost carries a $20-per-unit gap to close. You must proactively gather evidence from marketing, engineering, production, purchasing, strategy and lean operations, neither sacrificing core customer value nor blending one-off investment, cost of quality and life-cycle cost into a single number.
The question
First-year sales are forecast at 150,000 units, the target selling price is $400 per unit, the target gross profit margin is 35%, and the current unit product cost is $280; management requires a pre-production cost-optimisation proposal to be submitted within two months.
Company background
TimeTech Ltd. is preparing to bring its premium smartwatch, the T-200, into volume production.
Techniques
目标成本与价值工程精益、质量与产能约束生命周期与相关成本风险、治理与实施证据获取与专业沟通Who it suits
Recommended for learners who have already mastered target costing, value engineering, cost of quality, lean production, the theory of constraints and life-cycle costing, and who wish to practise cross-functional evidence-gathering and implementation governance.
All courses
- TimeTech Enterprise Risk Management (ERM) and Risk Governance
- TimeTech Financial Risk Management and Hedging Strategy
- TimeTech Internal Control and Corporate Governance Diagnostic
- TimeTech's Global Expansion, the EuroHealth Acquisition and Financing Strategy
- TimeTech Finance Manager Integrated Professional Capability Challenge
- TimeTech US GAAP Monthly Close: Three Accounting Treatment Checks