１．目标成本在新产品设计之前制定 日本公司制定成本的顺序是：目标成本──产品设计──成本预算──计划成本。在新产品设计前制定目标成本，是日本公司成本管理体系的特点之一。 ２．制定国标成本着眼于未来市场 日本公司在制定目标成本的过程中，最为巧妙的是将其目标放在 1. Target Cost Prior to New Product Design The order in which Japanese companies set costs is: Target Cost ─ ─ Product Design ─ Cost Estimate ─ ─ Plan Cost. Setting a target cost before designing a new product is one of the characteristics of the Japanese company's cost management system. 2. The cost of developing a national standard Focus on the future market Japanese companies in the process of setting the target cost, the most clever is to be its goal