1997 Fiscal Year Final Research Report Summary
Survey and analysis of the target cost and profit management at a new product design stage in Japanese companies
| Project/Area Number |
08630137
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Tokyo University of Science |
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Principal Investigator |
TANAKA Masayasu Science University of Tokyo, Science & Technology, Professor, 理工学部, 教授 (50084447)
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| Project Period (FY) |
1996 – 1997
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| Keywords | cost management / cost inprovement / cost estimation / cost table / cost engineering / target costing / value engineering / pricing method |
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| Research Abstract |
The author has obtained many useful results from the surveys and analysis on the target cost and profit management (TC & PM) conducted at product design stage in Japanese advanced companies. This is the 4^th study to be conducted as a part of his successive actual condition surveys regarding TC & PM. The following are the main findings :
1. The scope of cost control in TC & PM has been expanded as it ranges from the control of manufacturing direct cost to packaging direct cost, physical distribution direct cost and user's cost.
2. Cost control system to achieve the cost target has been enriched as the cost target has rationally been segmented into main functional areas at an early stage of new product design.
3. Cost estimation system has kept a high level in measuring and evaluating conditions of the cost target achieved.
4. It has come into focus that in case the cost target is not achieved, tendency of changing other parameters without sacrificing the cost target is more dominant.
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