爱华网目标成本 Target costs：是双方协商后预期的成本目标利润 Fix Fee：假定是成本是符合目标的情况下，给卖方的奖励（利润）目标价格 target price ：是 目标利润+目标成本.最高限价 Ceiling Price ：表示买方最多给的价格分配比率：表示成本节约时奖励或超支时惩罚的分配比率.PTA =Point of Total Assumption 总体假设点，就是买方支出最高限价时，卖方所花费的成本，超过这个点意味着卖方利润会降低aihuau.com计算公式： PTA= [{(Ceiling Price - (Target Cost+Fixed fee))/ buyer‘s Share Ratio } + Target Cost]示例：You are running a project for a customer based on a cost reimbursable contract with the following terms: Target costs: $ 1,000,000; Fix Fee: 100,000; Benefit/cost sharing:80/20; Price ceiling: 1,200,000Which is the PTA (= Point of total assumption, Break point) of the project?A．$1,300,000
B．$1,500,000C．$80,000D．$1,125,000你在为客户做一个项目使用的是成本补偿合同，数据如下：目标成本：1，000，000；固定酬金：100，000；利益成本分担：80/20；最高限价：1200，000下列哪个是项目的PTA（总体假设点，临界点）？A．$1,300,000B．$1,500,000C．$80,000D．$1,125,000答案：D 计算方法：PTA=[{(120 - (100+10))/ buyer‘s Share Ratio } + 100] =10/ buyer‘s Share Ratio +100 =10/0.8+100 =12.5+100=112.5万
