| Project/Area Number |
10630128
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kobe University |
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Principal Investigator |
KATO Yutaka GRADUATE SCHOOL OF BUSINESS ADMINISTRATION, Kobe University, Professor, 大学院・経営学研究科, 教授 (70117993)
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| Project Period (FY) |
1998 – 1999
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| Project Status |
Completed (Fiscal Year 1999)
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| Budget Amount *help |
¥2,800,000 (Direct Cost: ¥2,800,000)
Fiscal Year 1999: ¥1,300,000 (Direct Cost: ¥1,300,000)
Fiscal Year 1998: ¥1,500,000 (Direct Cost: ¥1,500,000)
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| Keywords | MANAGEMENT ACCOUNTING / STRATEGIC COST MANAGEMENT / TARGET COST MANAGEMENT / DYSFUNCTION OF TARGET COST MANAGEMENT / ORGANIZATIONAL CAPABILITIES / ORGANIZATIONAL LEARNING / NEW PRODUCT DEVELOPMENT / COST REDUCTION / 製品開発 / コストマネジメント / 知識創造 / 実証研究 |
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| Research Abstract |
Numerous researchers on target costing or target cost management have been accumulated and they enrich our knowledge on this topic. Nevertheless, the following research questions have been kept unsolved for years ; (1)Does target cost management contribute to better performance of firms? (2)Why on firm out-performs others in the same industry, even all these companies utilize almost identical target cost management systems? (3)What are the relationship between cost management capabilities and other management capabilities?
With above-mentioned research motivation, I conducted a series of research on target cost management capabilities. Research unveiled the following matters ; (1)organizational capabilities are the key concept to explain the better performance derived from target cost management implementation, and, (2)we identified the existence of target cost management dysfunction, especially design engineers burn-outs.
It is just started to explore the target cost management potentials as well as dysfunction. It is highly recommended to conduct empirical research in this field.
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