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- ( genka kikaku) 1960- . Toyota 1965 [1], , 1947 General Electric. (target cost management), , , . - . , . VolksWagen, . , , 1000 . ( 10 ) 990 ; . , ( ) . 30 [2].
- , genka kikaku . 1980- , . , .
- (target costing), , 1988 : [3], .
-, , , .
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target costing , , : , , .. , , . 80% (Toyota, Daihatsu, Nissan, Matsushita, NEC, Sony, Cannon, Olympus, Nippon) -[4]. , - : Daimler/Chrysler, Procter & Gamble, Caterpillar, ITT Automotive.
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, 2000 [5], , - 66% , 45% .
, TARGET COSTING
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