| Budget Amount *help |
¥3,000,000 (Direct Cost: ¥3,000,000)
Fiscal Year 2001: ¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 2000: ¥1,000,000 (Direct Cost: ¥1,000,000)
Fiscal Year 1999: ¥1,100,000 (Direct Cost: ¥1,100,000)
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| Research Abstract |
The purpose of this research is making it clear the role of the strategic cost management in product planning that appeal to the kansei ^*of a customer as an expansion of the management accounting. I studied on the relation between the cost of a product in real product development process and kansei evaluation of a product and the relation between the evaluation structure of consumers and the success of the product development.
At first, with a report, I survey a characteristic and a process of a Target Costing as the strategic cost management, and the approach to quality/kansei. Next, I describe the essence of strategic phase of product development and the nature of product development, and a way of thinking of evaluation of a function and a design. I explain an abstract of the Kansei Cost Management and analyze findings from the experiments of Kansei Cost management and make clear a future problem.
Serial Investigation about Kansei Cost Management got cooperation of a division of an el
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ectric household appliances company and did a trial to introduce the result into business of new product development. I chose "a facsimile" as an object product. And I executed the interest degree investigation of consumers on the basis of a framework of Kansei VE and the evaluation structure investigation and analyzed findings of both consumers' side and the internal developers side.
About evaluation items such as operatability of a product, color feel of a material, shape/size, economy, I made clear the evaluation structure characteristic that consumers had and studied a recognition gap between consumers and developers about an important element of a product development.
In addition, I analyzed whether the intention of the development at the developer side reached to a consumers' side through a product, or whether the cost of a product was appropriate, and how to reflect the results to the next new product. I recognized the necessity and a future problem of developing technique of the Kansei Cost Management by a process of introduction to business.
^*The Japanese word "Kansei" may means "feeling", "sensibility", or "sensitivity", but these English words cannot express its precise meaning of Kansei. So I use this term in this report. Less
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