采购与供应管理（原书第15版）教师手册Chapter11_15e.docVIP

PAGE 2 Chapter 11 Investment Recovery PAGE 3 ? 2015 by McGraw-Hill Education. ?This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. ?This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.? ? 2015 by McGraw-Hill Education. ?This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. ?This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.? ? 2015 by McGraw-Hill Education. ?This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. ?This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.? PAGE 191 Chapter 11 Cost Management Topics Covered Strategic Cost Management Sources of Competitive Advantage Frameworks for Cost Management Cost Management Tools and Techniques Total Cost of Ownership Target Costing The Learning Curve or Experience Curve Value Engineering and Value Analysis Activity-Based Costing Negotiation Negotiation Strategy and Practice Framework for Planning and Preparing for Negotiation Conclusion Questions for Review and Discussion References Cases 11–1?Deere Cost Management 11–2?McMichael Inc. 11-3 Carmichael Corporation PAGE 192 Chapter 11 Cost Management PAGE 193 QUIZ RESPONSES C When estimating the cost structure of a manufacturing supplier: material costs are difficult to estimate. direct labor costs are the easiest costs to estimate. equipment depreciation is typically the largest cost element in overhead. prices of raw materials are not commonly accessible. labor rates are typically uniform across different plant locations. D The goal of value engineering and value analysis is to: analyze the value-added from engineeri