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រៀបឯកសារសម្រាប់ផ្ទេរទៅកាន់ឧបករណ៍ផ្ទុកជាជួរ & # 160; ។
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ប្រើការតភ្ជាប់ចម្បងសម្រាប់ផ្ទេរ
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ស្វែងរកតែសម្រាប់ផ្ទេរនៅលើម៉ាស៊ីនបម្រើជាក់លាក់ប៉ុណ្ណោះ
Last Update: 2011-10-23
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ប្រើការតភ្ជាប់ចម្បងសម្រាប់ផ្ទេរ
Last Update: 2011-10-23
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2.5 activity-based costing 25 focus strategic choice in automobiles there are many examples how companies choose their cost drivers in beating the competitors. their choices led to business repercussions. ford¹ beat down the giant leader - general motors - by trimming down cost, reducing models series to a few, and focusing on quality control (fine-tune operations complex- ity). ford gained substantial unit cost reduction between 1985 and 1992 and beat down general motors in 1993. gm's complex product line portfolios made the operations costly and quality control a challenge. bmw² addressed the slow sale crisis in 2010 in the north america by introducing a mass cus- tomization program on a x3 series model by increasing customer specifica- tion, online video, and shortening lead time for delivery (transfer of production plant to the market). this increases product differentiation. cost drivers came from process innovation and operational excellence. sale bounced back in 2011. toyota³ conquered the north america market in 1990s and bypassed gm as no. 1 in the world in 2008. it was done by value innovation program, i.e., a massive cost cutting in no. of components, material quality, and suppli- ers expansion. it worked very well with a low cost reduction of 40-50% over the period and made it very competitive in the world market. however, the aggressive policy compromised the traditional "total quality management" practice with series of report accidents in brakes over the period of the 2000s. the legend smoked in a serious traffic accident (brakes again) in 2009 which cost toyota huge penalty fees, public trust, and company goodwill. source: shank and govindarajan (1993)¹; alenuska and schotter (2012)2; andrex et al. (2011).3
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