原價計劃을 세우기 위한 學習曲線 分析 = An Analysis of Learning Curve on Cost Projection

다국어 초록 (Multilingual Abstract)

The problem of projecting costs affects the management of most business entities. Accurate predictions of the amounts and the timing of cost incurrence are essential to provide a basis for informend decision making. The need for accurate predictions is particularly acute for new product evaluation decisions since the aualityof these dicisions detrmines the long-run profitability of the firm. Wiht the improtance attached to cost projections in product evaluation decisions, it is not surprising that a number of methods have been developed and are in regular use to provide thses data.
Now its concept is much used. Its theory is: as workers learn an operation, their efficiency improves and the direct labor input per unit declines. The learning curve characterizes cost reductions in a product through steady increases in volume.
This article may be of particular value to manufacturers who think they are reaching the practical limit of cost cutting.

목차 (Table of Contents)

• Ⅰ. 序
• Ⅱ. 學習曲線의 必要性
• 1. 學習과 學習曲線의 槪念
• 2. 原價計劃과 計劃機能
• Ⅲ. 學習曲線의 理論的 展開
• 1. 「모델」의 設定
• 2. 豫算 또는 標準의 設定과 學習效果
• Ⅳ. 學習曲線의 適用
• 1. 現金收支分析
• 2. 財務計劃 및 人力計劃
• 3. 購買價格決定
• 4. 作業計劃의 設定
• Ⅴ. 學習曲線의 制約
• Ⅵ. 結