2001 Fiscal Year Final Research Report Summary
Research on the cost management in the Kansei Field.
| Project/Area Number |
11630152
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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 | OSAKA PREFECTURE UNIVERSITY |
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Principal Investigator |
YAMAMOTO Koji College of Economics, OSAKA PREFECTURE UNIVERSITY Professor, 経済学部, 教授 (20166797)
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| Project Period (FY) |
1999 – 2001
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| Keywords | Kansei (sensitivity) / Cost Management / Target Costing / Value Engineering / NEW Product Development / Target Cost |
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| Research Abstract |
The purpose of this research is making it clear the role of the strategic cost management in product planning that appeal to the kansei ^*of a customer as an expansion of the management accounting. I studied on the relation between the cost of a product in real product development process and kansei evaluation of a product and the relation between the evaluation structure of consumers and the success of the product development.
At first, with a report, I survey a characteristic and a process of a Target Costing as the strategic cost management, and the approach to quality/kansei. Next, I describe the essence of strategic phase of product development and the nature of product development, and a way of thinking of evaluation of a function and a design. I explain an abstract of the Kansei Cost Management and analyze findings from the experiments of Kansei Cost management and make clear a future problem.
Serial Investigation about Kansei Cost Management got cooperation of a division of an el
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ectric household appliances company and did a trial to introduce the result into business of new product development. I chose "a facsimile" as an object product. And I executed the interest degree investigation of consumers on the basis of a framework of Kansei VE and the evaluation structure investigation and analyzed findings of both consumers' side and the internal developers side.
About evaluation items such as operatability of a product, color feel of a material, shape/size, economy, I made clear the evaluation structure characteristic that consumers had and studied a recognition gap between consumers and developers about an important element of a product development.
In addition, I analyzed whether the intention of the development at the developer side reached to a consumers' side through a product, or whether the cost of a product was appropriate, and how to reflect the results to the next new product. I recognized the necessity and a future problem of developing technique of the Kansei Cost Management by a process of introduction to business.
^*The Japanese word "Kansei" may means "feeling", "sensibility", or "sensitivity", but these English words cannot express its precise meaning of Kansei. So I use this term in this report. Less
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