| Co-Investigator(Kenkyū-buntansha) |
YAMAMOTO Koji School of Economics, Osaka State University, AsSO.Prof., 経済学部, 助教授 (20166797)
YOSHIKAWA Takeo School of Business Administration, Yokohama National University, Prof., 経営学部, 教授 (50018058)
TANAKA Masayasu School of Science and Technology, Tokyo University of Science, Prof., 理工学部, 教授 (50084447)
KATO Yutaka School of Business Administration, Kobe University, Prof., 経営学部, 教授 (70117993)
TANI Takeuki School of Business Administration, Kobe University, Prof., 経営学部, 教授 (00030718)
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| Research Abstract |
The purpose of the research were 1) to provide the theoretical framework of Japanese cost management and 2) to identify what extent Japanese cost management is applicable to the organizations in different cultural setting. The ultimate goal of target cost management is to realize several dimensions of targets, including those of cost, quality, reliability, time-to-market, and others simultaneously. All of these dimensions are major interests of the customers. Ideally, target cost management activities should cover all phases of product life cycle.
In the year of 1993 and 1994, we did a comprehensive literature survey and critical analysis on the available studies, in-depth field research, and intensive discussion with managers and engineers who are in charge of target cost management. We recognized several very Japanese characteristics including cross-functional product development and design-in activities with suppliers.
In the year of 1994 and 1995, we continued the field research. In
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addition, we focused on target cost management transfer into the foreign subsidiaries. Main aspects of the research were information systems supporting the activities, the relationship between cost management and organizational structure/strategies, dysfunction of Japanese cost management and the ways to overcome the problems identified, research and development management, and cross-cultural communication.
Some part of our research results were presented at the annual meeting of Japan Accounting Association and international conferences held in Venice, Milan, and Boston. We are preparing the English version of the report. We will send out the exposure draft to the researchers in the world and comments and critiques will be reflected in the final report. Moreover, we are engaging a research with an European company that started to implement target cost management. We are in a position to observe the implementation processes so that we can share the experience of transfering target cost management. Also, we have selected the reseach sites in several Japanese foreign subsidiaries. Research results from them will reinforce our current findings. This also helps us to judge the stiffness of our theoretical framework. Less
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