阶段一:职能性费用降低。在这个阶段中,每一个人在其责任的职能范围内做好管理工作,并且直接向公司管理部门负责,根据要求,竭尽全力把成本降低到尽可能低的水平。 阶段二:交货成本降低。必须指出,把包括交货成本在内的各项成本费用降到最低限度仅仅是一个经营管理原则,而不是千篇一律的业务经营守则,更上一层楼是交货价越低越好。 阶段三:所有权总成本降低。应该做出一定的利益退让以便满足客户的要求,比降成本和财产的最小化更加重要的是,公司在发展的 Stage one: lower functional costs. At this stage, each individual is properly managed within the scope of their responsibilities and is directly accountable to the management of the company, who makes every effort to reduce costs to the lowest possible level upon request. Stage two: lower delivery costs. It must be pointed out that minimizing costs and costs including delivery costs is only a principle of operation and management rather than a stereotyped code of business practice. To the next level, the lower the delivery price the better. Stage Three: Total Cost of Ownership Reduced. What should be done to make a concession to meet customer needs is more important than cost reduction and asset minimization.