| Budget Amount *help |
¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000)
Fiscal Year 2021: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2020: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2019: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2018: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Outline of Final Research Achievements |
It has been argued that cooperation inside and outside the organization is important for effective implementation of target costing. However, it is hard to say that there has been enough discussion about requirements for promoting cooperation. In addition to collecting information through collaboration, it is important to enhance the creativity of engineers and product managers in order to create ideas for achieving the target cost. In this study, we clarified the effective way of target costing to enhance creativity and cooperation based on reviews in multiple fields such as psychology and case studies. We also researched the creativity and collaboration in target costing under servitization.
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