企业必须使自己的产品不但有用户满意的功能,还要有竞争能力的制造成本,才能获得盈利。有竞争能力的制造水平,就是在价值分析中所要求的目标成本,它是企业进行产品开发设计、制造和经营管理工作是否有成效的一个核心问题。 目标成本(功能评价值)的计算,是在评价新设计的产品或改进的老产品未投产前进行的,企业要预见所提出的措施的作用及 Enterprises must make their products not only have user-satisfied features, but also have competitive manufacturing costs in order to be profitable. The competitive manufacturing level is the target cost required in the value analysis. It is a core issue of whether the company’s product development, design, manufacturing, and management work are effective. The calculation of the target cost (function evaluation value) is performed before the evaluation of the newly designed product or the improved old product is not put into production. The company must anticipate the effect of the proposed measures and