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Empirical Study on the Situations where Target Costing is Effective

Research Project

Project/Area Number 18K01947
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Review Section Basic Section 07100:Accounting-related
Research InstitutionWaseda University

Principal Investigator

Shimizu Nobumasa  早稲田大学, 商学学術院(経営管理研究科), 教授 (90216094)

Project Period (FY) 2018-04-01 – 2024-03-31
Project Status Completed (Fiscal Year 2023)
Budget Amount *help
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2020: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2019: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2018: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Keywords原価企画 / コストマネジメント / 製品アーキテクチャー / 製品開発マネジメント / 差別化製品 / コモディティ製品 / 量産効果 / 製品アーキテクチャ / コモティディ化 / コモティディ製品 / 製品開発 / 擦り合せ型 / コモディティ化
Outline of Final Research Achievements

The purpose of this study was to theoretically examine under what circumstances (corporate environment, business strategy, product architecture, etc.) Target Cost Management is effective, focusing on the differences in characteristics between automotive products and consumer electronics products, and to establish hypotheses to test the validity of these hypotheses. Two main hypotheses derived from the product architecture theory: (1) "Target Cost Management is effective in products that are abrasive and whose architecture is closed within the company." Conversely, (2) "Target Cost Management is not effective in products whose components are modular and whose architecture is open within the industry. These two hypotheses have been shown to be valid to some extent in the case of competition between electric vehicles (EVs) and hybrid vehicles in the automobile industry.

Academic Significance and Societal Importance of the Research Achievements

本研究成果の学術的意義は、原価企画を製品のアーキテクチャ論の観点から考察した点と、原価企画を開発設計段階のコストマネジメントの一つとして理論的考察をした点にある。また、本研究の成果は、かつて「ジャパン・アズ・ナンバーワン」と言われた日本の製造業の復活の一助となりうるという社会的意義をもつ。家電製品の原価企画は、かつて効果を発揮していたのに、徐々に効果を発揮できなくなったのはなぜか。また、自動車関連製品では原価企画が効果を発揮しているにもかかわらず、家電製品では効果を発揮しなくなったのはなぜか、という疑問に本研究の成果はある程度応えている。

Report

(7 results)
  • 2023 Annual Research Report   Final Research Report ( PDF )
  • 2022 Research-status Report
  • 2021 Research-status Report
  • 2020 Research-status Report
  • 2019 Research-status Report
  • 2018 Research-status Report
  • Research Products

    (16 results)

All 2024 2023 2022 2021 2020 2019 2018 Other

All Journal Article (5 results) (of which Peer Reviewed: 2 results,  Open Access: 1 results) Presentation (10 results) (of which Int'l Joint Research: 4 results) Remarks (1 results)

  • [Journal Article] 投資の将来キャッシュ・フロー予測の実施要因:探索的研究2024

    • Author(s)
      牧野功樹・小菅貴行・新井康平・清水信匡
    • Journal Title

      経営経理研究(拓殖大学経営経理研究所)

      Volume: 125 Pages: 83-93

    • Related Report
      2023 Annual Research Report
    • Peer Reviewed
  • [Journal Article] Empirical Study on Capital Budgeting as Management Process: Evidence from Japanese Manufacturing Firms2023

    • Author(s)
      Shimizu, Kato, Sakaguchi,Kawai, Tamura
    • Journal Title

      Eri Yokota Edit, Frontiers of Japanese Management Control Systems:Theoretical Ideas and Empirical Evidence

      Volume: - Pages: 70-93

    • Related Report
      2023 Annual Research Report
  • [Journal Article] 投資経済性評価とマネジメントプロセスの実態調査2022

    • Author(s)
      清水信匡・小菅貴行・牧野功樹・新井康平
    • Journal Title

      会計科学

      Volume: 3 Pages: 1-15

    • Related Report
      2022 Research-status Report
    • Peer Reviewed
  • [Journal Article] Matching Capital Investment Management with Business Strategy2021

    • Author(s)
      Shimizu N., Oura K., and A. Tamura.
    • Journal Title

      経済志林

      Volume: 88(4) Pages: 403-427

    • NAID

      120007125906

    • Related Report
      2020 Research-status Report
    • Open Access
  • [Journal Article] Target Cost Management was Japan’s Force: What happened2019

    • Author(s)
      SHIMIZU NOBUMASA
    • Journal Title

      China Management Accounting Review

      Volume: 9(3) Pages: 114-121

    • Related Report
      2019 Research-status Report
  • [Presentation] マクロデータの分析から見えるわが国事業部制企業の特徴2023

    • Author(s)
      清水信匡 田村晶子
    • Organizer
      2023年度日本管理会計学会 全国大会(東北工業大学)
    • Related Report
      2023 Annual Research Report
  • [Presentation] 投資経済性技法の採用要因 - 企業戦略と投資案件のタイプに着目して (投資の将来キャッシュ・フロー予測の実施要因 - 探索的研究 -)2022

    • Author(s)
      小菅貴行、牧野功樹、新井康平、 清水信匡
    • Organizer
      日本原価計算研究学会(全国大会 日本大学)
    • Related Report
      2022 Research-status Report
  • [Presentation] ゾンビ企業の組織的特徴 マイルズスノーの戦略論の観点から2022

    • Author(s)
      清水信匡、田村晶子、矢内一利
    • Organizer
      日本管理会計学会(全国大会 明治大学)
    • Related Report
      2022 Research-status Report
  • [Presentation] Beyond Target Costing: A Field Study at Mazda on Strategic Cost Management during Product Development Stage2021

    • Author(s)
      T. Kajiwara, Y. Kubota, O. Maruta, H. Ozawa, N. Shimizu
    • Organizer
      Virtual Congress (Europe Accounting Association)
    • Related Report
      2021 Research-status Report
    • Int'l Joint Research
  • [Presentation] 経済性評価技法の説明理論の系譜-NPV法の有用性の再検討-2021

    • Author(s)
      清水信匡
    • Organizer
      日本原価計算研究学会 第47回全国大会
    • Related Report
      2021 Research-status Report
  • [Presentation] 借入依存度からみた経済性評価技法の多様性2020

    • Author(s)
      清水信匡
    • Organizer
      日本管理会計学会 全国大会(名古屋商科大学)
    • Related Report
      2020 Research-status Report
  • [Presentation] マスカスタマイゼーションと戦略的コストマネジメント:マツダの新世代商品群開発事例に学ぶ2018

    • Author(s)
      梶原武久、小沢 浩、窪田祐一、清水信匡
    • Organizer
      日本管理会計学会2018年度第2回フォーラム
    • Related Report
      2018 Research-status Report
  • [Presentation] The Impacts of Miles and Snow’s Reactor Characteristics on Earnings Management :2018

    • Author(s)
      N. Shimizu, K. Yanai , K Arai and A. Tamura
    • Organizer
      Annual Congress Europe Accounting Association
    • Related Report
      2018 Research-status Report
    • Int'l Joint Research
  • [Presentation] The Impacts of Miles and Snow’s Reactor Characteristics on Earnings Management :2018

    • Author(s)
      N. Shimizu, K. Yanai , K Arai and A. Tamura
    • Organizer
      The sixth International Conference of the Journal of Accounting research
    • Related Report
      2018 Research-status Report
    • Int'l Joint Research
  • [Presentation] The Impacts of Miles and Snow’s Reactor Characteristics on Earnings Management :2018

    • Author(s)
      N. Shimizu, K. Yanai , K Arai and A. Tamura
    • Organizer
      APMAA (Asia-Pacific Management Accounting Association)2018 Annual Congress
    • Related Report
      2018 Research-status Report
    • Int'l Joint Research
  • [Remarks] 早稲田大学研究者データベース

    • URL

      https://w-rdb.waseda.jp/html/100000896_ja.html

    • Related Report
      2021 Research-status Report

URL: 

Published: 2018-04-23   Modified: 2025-01-30  

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