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Target cost management, \u25152?\u21463?\u21040?\u30340?\u-28211?\u-30266?\u24182?\u19981?\u20122?\u20110?JIT,\u-28719?\u24180?\u26469?\u26356?\u26377?\u26085?\u30410?\u-28211?\u-30335?\u30340?\u-29301?\u21183?\u-244?\u29978?\u-32756?\u26377?\u-29307?\u-29302?JIT\u30340?\u-29708?\u27861?\u-244?\u-28509?\u26159?\u22240?JIT\u20165?\u20026?\u29983?\u20135?\u-27082?\u27573?\u20043?\u19968?\u30340?\u29983?\u20135?\u31649?\u29702?\u21046?\u24230?\u-244?\u-32756?\u30446?\u26631?\u25104?\u26412?\u31649?\u29702?\u21017?\u26159?\u-28709?\u20837?\u29983?\u20135?\u-27082?\u27573?\u21069?\u30340?\u21508?\u-27082?\u27573?\u-27059?\u20302?\u25104?\u26412?\u19982?\u21033?\u28070?\u31649?\u29702?\u30340?\u32508?\u21512?\u24615?\u32463?\u-31707?\u31649?\u29702?\u21046?\u24230?\u12290?\par\pard\plain\s0\fi0\li0\ri0\sb60\sa60\sl300\plain\f0\fs24\b \u22521?\u-29779?\u30446?\u30340?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u23398?\u20064?\u20016?\u30000?\u19981?\u26159?\u27515?\u25644?\u30828?\u22871?\u20016?\u30000?\u29616?\u-30644?\u20316?\u27861?\u-32756?\u26159?\u23398?\u20064?\u-32278?\u-30644?\u25506?\u32034?\u19981?\u26029?\u-32278?\u-30644?\u-30237?\u20915?\u-32278?\u24049?\u30340?\u-27154?\u-26472?\u12290?\par\pard\plain\s0\fi0\li0\ri0\sb60\sa60\sl300\plain\f0\fs24\b \u22521?\u-29779?\u23545?\u-29599?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20225?\u19994?\u23478?,\u20225?\u19994?\u20013?\u-25896?\u23618?\u31649?\u29702?\u20154?\u21592?(\u30740?\u21457?,\u-29762?\u-29791?,\u24037?\u-32134?\u24037?\u31243?,\u-29400?\u-28209?,\u20379?\u24212?\u-27394?\u30456?\u20851?,\u21046?\u-28640?,\u-29406?\u21153?\u31561?),\u31934?\u30410?\u19987?\u23478?,\u23398?\u-32763?,\u25913?\u21892?\u19987?\u23478?\u31561?\u12290?\par\pard\plain\s0\fi0\li0\ri0\sb60\sa60\sl300\plain\f0\fs24\b \u22521?\u-29779?\u24418?\u24335?\u-230?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-29698?\u22530?\u20114?\u21160?\u25945?\u23398?\u12289?\u23567?\u32452?\u-29784?\u-29766?\u12289?\u26696?\u20363?\u20998?\u26512?\par\pard\plain\s0\fi0\li0\ri0\sb60\sa60\sl300\plain\f0\fs24\b \u-29698?\u31243?\u22823?\u32434?\b0\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b \u31532?\u19968?\u22825?\b0\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b \u31532?\u19968?\u-28440?\u20998?: \u-28657?\u-30266?\u-32278?\u-29013?\u25104?\u26412?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u21382?\u21490?\u25104?\u26412?\u22797?\u26680?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u25104?\u26412?\u-29301?\u21183?\u20998?\u26512?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u20135?\u21697?\u31454?\u20105?\u21147?\u20998?\u26512?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u24066?\u22330?\u-29301?\u21183?\u20998?\u26512?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u25104?\u26412?\u27604?\u20998?\u26512?-\u-248?\u26696?\u20363?\u23454?\u25805?\u-247?\u-29774?\u-30237?,\u-29784?\u-29766?,\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u26696?\u20363?\u20998?\u26512?:\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 - \u-29301?\u21183?\u22270?\u12289?\u20116?\u21147?\u20998?\u26512?\u12289?SWOT\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 - \u31532?\u19968?\u27425?\u27169?\u25311?\u28436?\u32451?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-3988?\u29702?\u-30237?\u25104?\u26412?\u31649?\u29702?\u30340?\u30495?\u27491?\u24847?\u20041?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-3988?\u29702?\u-30237?\u20215?\u26684?\u25112?\u19981?\u31561?\u20110?\u24615?\u20215?\u27604?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-3988?\u20351?\u23398?\u21592?\u23545?\u22914?\u20309?\u20855?\u20307?\u23454?\u26045?\u25104?\u26412?\u25511?\u21046?\u21644?\u20215?\u20540?\u20998?\u26512?\u24314?\u31435?\u19968?\u20010?\u28165?\u26224?\u30340?\u24605?\u-29201?\u12290?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b \u31532?\u20108?\u-28440?\u20998?: \u27934?\u23519?\u24066?\u22330?\u25104?\u26412?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u24066?\u22330?\u25104?\u26412?\u23545?\u26631?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u24066?\u22330?\u31454?\u21697?\u20998?\u26512?-\u32479?\u-29791?\u25968?\u25454?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u26631?\u26438?\u20225?\u19994?\u29956?\u-28663?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u26631?\u26438?\u20225?\u19994?\u25104?\u26412?\u23545?\u26631?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u26631?\u20934?\u25104?\u26412?\u-29762?\u23450?\u-248?\u26696?\u20363?\u23454?\u25805?\u-247?\u-29774?\u-30237?,\u-29784?\u-29766?,\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u26696?\u20363?\u20998?\u26512?:\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u26631?\u26438?\u-28663?\u25321?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u31532?\u20108?\u27425?\u27169?\u25311?\u28436?\u32451?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u23545?\u27604?\u20998?\u26512?\u-3988?\u29702?\u-30237?\u24066?\u22330?\u30340?\u21147?\u-28209?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-3988?\u23398?\u20250?\u31454?\u21697?\u20998?\u26512?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-3988?\u25484?\u25569?\u26631?\u26438?\u-28663?\u25321?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-3988?\u25484?\u25569?\u26631?\u20934?\u25104?\u26412?\u-29762?\u23450?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u26102?\u-27148?\u20869?\u23481?\u24418?\u24335?\u25928?\u26524?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b \u31532?\u20108?\u22825?\b0\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b \u31532?\u19977?\u-28440?\u20998?:\u30446?\u26631?\u25104?\u26412?\u27861?\u24212?\u29992?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u25104?\u26412?\u-30335?\u32032?\u-28663?\u25321?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u-26880?\u27714?\u20215?\u20540?\u20998?\u26512?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u20851?\u-27346?\u29289?\u26009?\u-28440?\u20214?\u19982?\u26041?\u26696?\u20998?\u26512?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u20215?\u20540?\u27604?\u20998?\u26512?-\u26680?\u24515?\u24037?\u20855?\u24212?\u29992?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u25913?\u21892?\u26041?\u26696?\u23454?\u26045?-\u26696?\u20363?\u23454?\u25805?\u-29774?\u-30237?,\u-29784?\u-29766?,\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u26696?\u20363?\u20998?\u26512?:\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 - \u32467?\u21512?\u23398?\u21592?\u25552?\u20379?\u30340?\u25104?\u26412?\u25968?\u25454?\u-244?\u-29754?\u21035?\u25104?\u26412?\u30340?\u26500?\u25104?\u-30335?\u32032?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 - \u32451?\u20064?\u22914?\u20309?\u-29791?\u31639?\u25104?\u26412?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 - \u32467?\u21512?\u23454?\u-27067?\u23398?\u21592?\u-28709?\u-30644?\u31532?\u19977?\u27425?\u29616?\u22330?\u27169?\u25311?\u25104?\u26412?\u28436?\u32451?\u-244?\u21046?\u23450?\u-27059?\u20302?\u25104?\u26412?\u30340?\u26041?\u26696?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 - \u25968?\u25454?\u23545?\u27604?\u20998?\u26512?\u-3988?\u20351?\u23398?\u21592?\u20102?\u-30237?\u20135?\u21697?\u26500?\u25104?\u20013?\u30340?\u25104?\u26412?\u26680?\u31639?\u30340?\u20855?\u20307?\u26041?\u27861?.\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-3988?\u25484?\u25569?\u20135?\u21697?\u30340?\u-26880?\u27714?\u20998?\u26512?\u-28820?\u21270?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-3988?\u25484?\u25569?\u30446?\u26631?\u25104?\u26412?\u31649?\u29702?\u30340?\u-28613?\u-28783?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-3988?\u23398?\u20250?\u22914?\u20309?\u25171?\u-28640?\u24615?\u20215?\u27604?\u30340?\u20135?\u21697?\u-29307?\u-29302?\u23545?\u25163?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-3988?\u25484?\u25569?\u25913?\u21892?\u25104?\u26412?\u30340?\u26680?\u24515?\u24037?\u20855?\u26041?\u27861?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b \u31532?\u22235?\u-28440?\u20998?\u-230?\u23454?\u26045?\u-31683?\u22320?\u26041?\u27861?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u21407?\u22987?\u25968?\u25454?\u25628?\u-26938?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u-28613?\u-28783?\u27969?\u31243?\u26803?\u29702?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u25512?\u-28709?\u23454?\u26045?\u27493?\u-25948?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u23398?\u20064?\u24635?\u32467?\u22238?\u-26498?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u23398?\u21592?\u25552?\u-27154?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 -\u24635?\u32467?\u22238?\u-26498?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-3988?\u20998?\u26512?\u24212?\u29992?\u30446?\u26631?\u25104?\u26412?\u27861?\u30340?\u22256?\u-26946?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-3988?\u25552?\u20986?\u26377?\u25928?\u25512?\u21160?\u25104?\u26412?\u25913?\u21892?\u30340?\u24605?\u-29201?\u19982?\u26041?\u26696?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u20004?\u22825?\u-29698?\u31243?\u32467?\u26463?\par\pard\plain\s0\fi0\li0\ri0\sb60\sa60\sl300\plain\f0\fs24\b \u-24882?\u-32767?\u24072?\u20171?\u32461?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-24882?\u19968?\u-28428? \u-32767?\u24072?\u-248?\u28145?\u22323?\u-247?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u8212?\u8212?\u20016?\u30000?\u25104?\u26412?\u25511?\u21046?\u-244?QCD\u31934?\u30410?\u20379?\u24212?\u-27394?\u23454?\u25112?\u19987?\u23478?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-3880?\u26366?\u20219?\u20016?\u30000?\u-26938?\u22242?\u20013?\u22269?\u21306? \u-25896?\u32423?\u24635?\u30417?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-3880?\u26366?\u20219?\u29233?\u22810?\u30005?\u22120?\u-248?1997\u22830?\u-30266?\u26631?\u29579?\u-247? \u-25896?\u31649?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-3880?\u26366?\u20219?\u19990?\u30028?500\u24378? EPSON(\u26085?\u-29372?\u-247? \u-25896?\u31649?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-3880?\u26366?\u20219?GTI\u-28646?\u-29777?\u25216?\u26415?\u-248?\u32654?\u-29372?\u-247? \u-25896?\u31649?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-3880?IPCA\u25351?\u23450?\u23548?\u24072?\u12289?ISM\u-28217?\u-29395?\u-29372?\u26684?\u-29788?\u-29759?\u19987?\u23478?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-3880?2002\u24180?\u-26218?\u23626?\u20013?\u22269?\u21313?\u22823?\u26480?\u20986?\u22521?\u-29779?\u24072?\u12289?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-3880?2004\u24180?\u31532?\u20108?\u23626?\u-28217?\u-29395?\u24072?\u24180?\u20250?\u24403?\u-28663?\u22521?\u-29779?\u30028?\u20116?\u22823?\u-26490?\u-30570?\u20154?\u29289?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-3880?\u32654?\u30340?\u-244?\u20016?\u30000?\u-244?\u19996?\u-26418?\u-244?\u24191?\u27773?\u-26938?\u22242?\u22269?\u20869?\u30693?\u21517?\u20225?\u19994?\u20840?\u24180?\u25351?\u23450?\u-26498?\u-27154?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u12304?\u20010?\u20154?\u31616?\u20171?\u12305?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u-24882?\u19968?\u-28428?\u-32767?\u24072?\u20973?\u20511?\u20854?\u22312?\u30693?\u21517?\u20225?\u19994?\u30340?\u20016?\u23500?\u-26498?\u-27154?\u32463?\u-25972?\u-244?\u30446?\u21069?\u24050?\u23436?\u25104?\u21672?\u-29726?\u-26503?\u30446?50\u22810?\u20010?\u-244?\u29305?\u21035?\u26159?\u23545?\u20013?\u22269?\u20225?\u19994?\u30340?\u20379?\u24212?\u-27394?QCD\u25913?\u21892?\u12289?\u-28217?\u-29395?\u20379?\u24212?\u25104?\u26412?\u25511?\u21046?\u31561?\u21672?\u-29726?\u-26503?\u30446?\u30340?\u25104?\u21151?\u23454?\u26045?\u32489?\u25928?\u26174?\u-31657?\u-244?\u22312?\u-28217?\u-29395?\u20379?\u24212?\u-26490?\u22495?\u20013?\u20139?\u26377?\u26497?\u-25896?\u30340?\u30693?\u21517?\u24230?\u12290?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 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