| Budget Amount *help |
¥2,990,000 (Direct Cost: ¥2,300,000、Indirect Cost: ¥690,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2010: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Research Abstract |
This study tackles the following three questions: (1) How can Target Cost Management (TCM) be placed in the issue of managing innovation? (2) How can TCM be related to the research and development (R&D) functions which are the origins of emerging innovation? (3) What is the relationship between innovation strategies and TCMs as one of the strategic control systems for realizing the strategies?
As the result of a literature review on TCM, it can be pointed out that there are very few papers on the subject of the relationship between innovation and TCM, and hence there is much room for exploring it as well as the relationship between innovation and management control systems. And as the result of an empirical study, it is suggested that there are some kind of relationship between emerging innovation, R&D regime and TCM. However, it is still difficult and unreached to develop the full picture of the relationship among the constructs of them as a consequence of some latent complications.
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