- 진단실시->종합/개인별 Report->결과보고
도구선정->진단실시->개선점도출->개선방안도출W/S
직무분석->낭비요소발견->제거/통합/Shift
TargetCosting->Attributes>Feature->MGPP->TRM
- DACUM기반- CBC기반- DACUM+CBC기반