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use of target cost

2021-10-30 10:35  浏览数:559  来源:小键人2879116

Although we are not working in a manufacturing environment, we are still designing a
product for FlashFashion. Functional analysis, value analysis and value engineering
could be used to reduce out expected costs so that the target is met. Functional analysis
and value analysis are customer focussed. We should break down the product we are
offering into its functions. For example, we need to offer refreshments to our conference
guests. We will be committing to providing three meals a day, plus tea, coffee and
biscuits during breaks. If tea, coffee and biscuits are being provided in the conference
room, we may not need to also make them available in the bedrooms. FlashFashion
have said that they require high quality meals, but they may well not need the wide
choice of menu options we usually provide in our hotel restaurants. They may be happy
with a set menu, and for delegates to make their food choices for the day at breakfast
time. This would reduce our food wastage costs without affecting the quality of what we
offer them. Another required function will be the provision of pleasant guest bedrooms.
We usually provide individual flower arrangements in our bedrooms. This is not
necessarily something which FlashFashion will value. Research would tell us the
importance the conference organiser and delegates attach to each function, and the
pilot conference will contribute to this research.



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