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(allowable costs). , , , . . . - (drifting costs
Target -
: - (target costing) 60- . 80- . , (, , , , ) .
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- , , , . - - (), . , , , , .
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10%, . - .
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Kaizen -
: - (kaizen costing), -, 1980- . - , , .
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Just in time
: 70 . JIT , .
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Harley-Davidson, , 1970- : Honda, Yamaha, Suzuki Kawasaki. . , . 1978 . Harley-Davidson , , .. . , 30% , Harley-Davidson. Just in time. 1982 . Harley-Davidson , Just in time. , 5 75%, , , 60%, 22 $. 30% .
Just in time
, Just in time, 90%; , 40%; 15% .. Just in time : ; ; ; ; ; ; ; ; ; .