英语翻译The difference between the supplier’s price and the targ

英语翻译
The difference between the supplier’s price and the target cost becomes the strategic cost-reduction objective.This gap must be reduced by both parties in a collaborative effort through such efforts as value engineering,quality function deployment,design for manufacturing/assembly,and standardization.Setting product-level target costs that are too aggressive may result in unachievable target costs.Setting too low a strategic cost-reduction challenge leads to easily achieved target costs but a loss of competitive position.In setting target prices and target costs,the new-product development team should bear in mind the cardinal rule of target costing:the target cost can never be violated.Moreover,even if engineers find a way to improve the functionality of the product,they cannot make the improvement unless they can offset the additional cost.
One of the pioneers and industry leaders in target pricing is Honda of America Manufacturing.The company breaks product costs down to the component level.Suppliers are asked to provide a detailed breakdown of their costs,including raw materials,labor,tooling,and required packaging as well as delivery,administrative,and other expenses.The breakdown of costs is helpful in suggesting ways that suppliers can seek to improve and thereby reduce costs.Cost tables are jointly developed with suppliers and used to find differences (line by line) across all elements of cost.A fair profit is required but may be dependent on the level of investment.No fixed profit level is used in negotiations.Purchasing must then aggregate the parts costs and compare them with the target costs.If total costs exceed target costs,the design must change or costs must be reduced.While the supplier’s profit margins might be an easy place to look for cost saving,Honda realizes that doing so would squander the trust it worked hard to develop with suppliers.
Once a purchaser has established a target price with a supplier for the first year of a contract,additional cost reductions over the life of the product can be made through an ongoing effort to drive down costs year after year.This can be achieved through a technique known as cost savings sharing.

供应商价格与目标成本之间的差价,是成本缩减策略的目标.此差价应运用价值工程,品质机能展开,制造装备设计以及标准化等手段,通过双方的协作而降低.以产品水平制订目标成本过于冒险,可能导致目标成本不能实现.而将成本控制得过低,又会导致目标成本过于容易实现,从而失去竞争地位.在制订目标价格以及目标成本的时候,新产品开发团队必须谨记目标成本制订的主要原则：绝不违背目标成本.此外,即使产品设计者有提高产品性能的能力,也不能轻易改进产品,除非他们能设法弥补改进过程中所增加的成本.
本田美国制造公司是实现目标定价的先锋以及业界领导之一.该公司将产品整体成本分解为产品各部件成本.其供应商被要求提供产品各部件的具体成本,如原材料,劳工,包装,物流,管理成本以及其他一些费用.这种化整为零的成本计算方式有利于供应商的自身改进,从而达到降低成本的目的.成本价目表也因此应运而生,它的作用是指出各部件的成本差异（一行对应一行）.合理的利润是必要的,但它也取决于投资水平.非固定利润可用于谈判.而采购就必须将各部分的成本相加,并将之与目标成本进行比较.供应商的利润边际是容易实现缩减产品成本的一个区域,但本田认为这不利于其得之不易的与供应商的关系.
当采购者与供应商在第一年的合同中制定了目标价格之后,其他的成本缩减可以年复一年的在产品销售期间得以实现.这种缩减将以一种名为缩减成本分摊的手段实现.