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Target Costing based on Theory of Technical Systems

Citace: [] DVOŘÁK, J., KOPECKÝ, M. Target Costing based on Theory of Technical Systems. In Annals of DAAAM for 2010 & Proceedings of the 21th international DAAAM symposium. Vienna, Austria: DAAAM International, 2010. s. 1145-1146. ISBN: 978-3-901509-73-5
Druh: STAŤ VE SBORNÍKU
Jazyk publikace: eng
Anglický název: Target Costing based on Theory of Technical Systems
Rok vydání: 2010
Místo konání: Vienna, Austria
Název zdroje: DAAAM International
Autoři: Ing. Josef Dvořák , Ing. Martin Kopecký
Abstrakt EN: An enhanced Target Costing methodology for reducing product costs is introduced in this paper. At first the methodology is analysed and applied on the concrete product, the cover for machine tool, and some insufficencies of the current procedure are pointed out. Proposals how they can be eliminated, or at least minimized, by using Theory of Technical Systems (TTS), especially by using TTS based systematic Product Design Specification and Evaluation are introduced.
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