Cost Analysis
Definition
Systematic study of tape product cost composition and drivers.
Historical Background
1980s: cost analysis technology enabled fine-grained management.
Example
Analyze each cost component: raw materials, labor, equipment. Like a financial examination.
Formula
Cost Profit Margin = Profit / Cost x 100%
Core Concepts
Foundation for profit improvement: identifying cost reduction opportunities.
Extended Applications
Raw materials: price trends, alternatives; labor: efficiency, automation; energy: conservation; equipment: ROI, replacement cycles; management: process optimization.