英语翻译Prerequisites for Successful Target and Cost-based Prici

英语翻译
Prerequisites for Successful Target and Cost-based Pricing
In order for target and cost-based pricing to occur,joint agreement must exist on a supplier’s full cost to produce an item.Identification of all costs provides the basis for establishing joint improvement targets.The total cost to produce an item includes labor,materials,other direct costs,any costs due to start-up and production,and administrative,selling,and other related expenses.
Besides total cost components,the parties must jointly identify and agree upon product volumes,target product costs at various points in time,and quantifiable productivity and quality improvement projections.Each firm must also agree on the asset base and return requirement at supplier that determines an item’s profit.
There must also be agreement on the point in time when mutual sharing of cost savings takes place,as well as the formula used to share the rewards.Mutual sharing of rewards usually occurs for savings above and beyond the performance improvement targets agreed to in the purchase contract,and savings on any items incidental to joint performance improvement targets.
This approach requires a high degree of trust,information sharing,and joint problem solving.This process will fail if one firm takes advantage of the other or violates confidentiality of information sharing.There must also be a willingness to provide the resources necessary to resolve problems affecting overall success.
The ability to manage the risks associated with target pricing is another key prerequisite.Perhaps the major risk concerns volume variability.Because volume affects cost levels,both parties must carefully consider and manage the impact of changes from planned volume projections.Higher-than-projected volumes will result in supplier achieving greater economies and lower per-unit costs.These lower costs are not the result,however,of a supplier’s performance improvement.Conversely,lower-than-projected volumes may raise a supplier’s average costs.Contractually,the parties must determine how to manage changes from the buying plan.

成功的先决条件为目标,并以成本为基础定价
在秩序为目标,并以成本为基础定价的发生,联合协议必须存在于供应商的全部成本,以产生一个项目.鉴定的所有费用提供了依据,建立联合改善的目标.总生产成本的一个项目,包括劳动力,材料,其他直接费用,任何费用,由于开办和生产,及行政,销售,以及其他相关开支.
除了总成本组成部分,有关各方必须共同找出并同意后,产品数量,产品成本的目标,在不同时间点,及可量化的生产率和质量改善的预测.每家公司还必须同意对资产基数和回报的要求,在供应商确定一个项目的利润.
还必须有一致意见的时间点时,相互分享节省的费用发生,以及作为公式用来分享的奖励.相互分享的奖励通常发生储蓄之上和之外的表现改善的目标,同意在购买合同,和储蓄就任何项目所附带的联合性能改进的目标.
这种做法需要高度的信任,信息共享,联合解决问题.这个过程会失败,如果一间公司利用其他或违反保密的信息共享.还必须有愿意提供必要的资源来解决问题影响的整体成功.
管理能力相关的风险与目标定价的另一个关键环节是先决条件.也许是重大风险的关注货量变异.因为体积的影响成本水平,双方都必须仔细考虑和管理变化的影响,从计划量的预测.高比预计量将导致在供应商实现更大的经济和较低的每单位成本.这些降低成本,是不是结果,但是,一个供应商的绩效改进.反之,低于预计量可能会提高供应商的平均成本.在合同中,有关各方必须决定如何管理的变化,从购买计划.