| 摘要(英) |
After the successful lead-in by Japan and United States leading enterprise, the target costing system has been confirmed to enable the enterprise for the impact on global competitive prices, and can make great profits. It is also a strategic management system. For now, there are lots of articles and essay to demonstrate and collect the executive procedure of target costing system. My research is concerned if these executive procedures of target costing system could be carried out for other companies with the same cost benefits and results. Regarding the target costing system, there are few articles to discuss the following issue, such as company organization culture, business system and personnel capability.
The focus of my Research is the case company, and demonstrates the critical issues of target costing. Especially concerned the implementation procedures and in accordance to strategy, including the personnel procedure, strategic procedure and operating procedure. Also, my research analytic framework is from the book “EXECUTION”by Larry Bossidy and Ram Charan. According to my research framework to analyze and summarize the critical issues and strategy while the case company carried out the target costing system. Listed below are my research results,
1. Personnel Procedure
To carry out target costing system, the essential step is to establish cross-department team in the enterprise interior. That is, the team leader needs to integrate various departments specialty, find out the questions which possibly occur in the product phase of exploitation and find the solutions. Therefore, the cross-department team must have sincere plan and management to carry out the strength and achieve the best effect.
2. Strategic Procedure
The target costing system is strategic cost management system. Its strategy is market-oriented. In order to achieve the Win-Win situation, the task is to make products for the customer demand, affordable price and company gained profits simultaneously. Therefore, the critical issues and agenda need to be set up clearly in advance, and fully inform the cross-department team member understand in detail before the system is launched and help the operation procedure to be effective and successful.
3. Operating Procedure
There are two important stages, respectively the target cost setting stage and target cost execution stage. There is frequently the most extensive and time-consuming aspect of the target costing process for the organizations studied. In summary, the critical factors to achieve the target costing system must strengthen the execution, including the personnel, strategic and operating procedures. My Research focus on the case company, and to demonstrate the critical issues of target costing system. |
| 參考文獻 |
一、中文參考資料
1.王文英，2001，成本企劃導入過程之探討-以國瑞為例，台灣產業研究，第五期:第133-147頁。
2. ，2003，日式管理制度「成本企劃」在國內有效實施之研究-透過豐田與國瑞之比較個案，「交大管理學報」抽印本，第二十三卷 第一期：第138-139頁。
3.李 明譯，2003，(包熙迪/夏藍著)，執行力，天下文化出版社。
4.李建華，「目標成本制度之探討」，主計閱報1996年7月， 第24-27頁。
5.尚榮安譯，2001，(Robert. Yin著)，個案研究，弘智文化出版社。
6.吳安妮，1988，策略性成本管理的下一個領域-目標成本(上)，會計研究月刊，第140期(7月)：第116-119頁。
7. ，1997，策酪性成本管理的下一個領域-目標成本(下)，會計研究月刊，第142期(9月)：第105-116頁。
8.吳思華，1988，產業特質與企業經營策略關係之研究，國立政治大學企業管理研究所未出版碩士論文。
9.徐潔如，2005，目標成本制下新產品開發流程與會計人員作業之探討-以我國兩汽車企業為比較個案，國立政治大學。
10.陳葦憓，2002，目標成本關鍵成功因素之探討-以國內製造業為研究對象，國立政治大學。
11.黃惠君，2004，目標成本制度對會計人員之知識能力需求之研究，國立政治大學會計研究所碩士論文。
12.黃宏義譯，1989，(大前 研一著)，策略家的智慧，長河出版社
13.張立偉，2000，成本企業在國內汽車業之應用-以國瑞及裕隆為例，私立中原大學會計學研究所未出版碩士論文。
二、日文參考資料
1.清水信匡，1992a，原価企画活動における目標原価情報と知識創造活動の関係，企業会計51(4): 91-96。
2.--------------，1992b，集団的知識創造活動としての原価企画における目標原価情報の役割，産業経理44(10): 132-140。
3.田中雅康，1995，利益戦略とVE，日本東京都：産能大学出版刊部。
4.持本志行，1996，原価企画 製品計画と価値創造経営，東京白桃書店。
三、英文參考資料
1.Aaker,D.A.1984. Strategic Market Management, NY:John Wiley & Sons Co.
2.Boynton, A.C.,and R.W.Zumd.1984.An assessment of critical success factors, Sloan Management Review(Summer):p17.
3.Carr,Chris and Julia Ng, “Total cost control:Nissan and its U.K.supplier partnerships,”Management Accounting Research ,Dec.1995,pp.346-365.
4.Cooper,Robin, “Japanese cost management in the World Auto Industry,Harvard Business School Press,1991.
5.Fisher,J.1995. implementing target costing, Journal of Cost Management(Summer):pp.50-59
6.Gagne ,M. L. and Ricbard Discenza , “New Product Costing Japanese Style,”The CPA Journal, May 1993,pp.68-71.
7.Hofer, C.W., and D.Schengel.1985.Strategy Formulation: Analytical Concept, West Publishing Co.
8.Hertenstein, J.H., and M. B. Platt.1998. Why product development teams need management accountants ? Management Accounting 79 (10):pp.50-55
9.Jorge, V.S. 1988. The impact key success factors on company performance, Long Range Planning21, Iss.6 (Dec.) pp.61-62.
10.Kato,Y., “Taret Costing Support System : Lessons from Japanese Leading Company,” Management Accounting Research,Vol. 4, No.1993,pp.33-47.
11. McMann,P. J. and A. J. Nanni, “Means versus Ends :A Review of the Literature on Japaese Management Accounting,”Management Accounting Research, Vol.6, 1995,pp.313-346.
12.Monden,Y.,andKHamada.1991.Target costing and kaizen costing in Japanese automobile companies, Journal of Management Accounting Research(Fall):pp.16-34.
13.Rabino, S.2001 Theaccountants contribution to product development teams-a case study. Journal of Engineering and Technology Management 18:pp.73-90
14.Schmelze,George，Rolf Geier and Thomas E. Buttross, “Target costing at ITT automotive,” Managemet Accounting , dec. 1996,pp.26-30.
15.Shields,M.D. and M.A.Young.1991.Managing product life cycle cost::organization model.Journal of Cost Management(Fall):pp.17-27
16.Tani,Takeyuki, Hiroshi Okano, Nobumasa Shimizu, Yoshihide Iwabuchi, Junji Fukuda and Shiran Cooray, “Target cost management in Japanese companies: current state of the art,”Managenent Accounting Research ,Mar. 1994,pp.67-81.
17.The CAM-I Target Cost Core Group.1997.Target Costing: The Next Frontier in Strategic Cost Management. Chicago: Irwin Professional Pub.
18.Yin,R.K., Case study Research-Design and Methods, Sage Publications Inc,1989. |
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