A Study of Target Costing Ability:An Approach from Engineers Viewpoint

2019 Fiscal Year Final Research Report

• Project/Area Number: 17K04048
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Nagoya University
• Principal Investigator: OZAWA Hiroshi 名古屋大学, 経済学研究科, 教授 (40303581)
• Project Period (FY): 2017-04-01 – 2020-03-31
• Keywords: 製品開発 / 原価企画 / 原価見積

Outline of Final Research Achievements

There are two outcomes of this research. The one is that this research makes clear the two causes which bring the differences between estimated cost and actual cost. These are "error by extrapolation" which happens when one estimates future cost from experienced cost in the past, and "fragility of quality design" which happens when the product does not satisfy its required quality because not of its parts works only under limited conditions and its condition is unstable. The other is that this research shows an engineers way of thinking to find solutions under the condition where multi restrictions are given. Engineers can make the probability high by adding new parameter into their considerations and make the function change.

Free Research Field

原価管理

Academic Significance and Societal Importance of the Research Achievements

本研究は、原価企画という、製品開発段階において原価低減を図る取り組みを対象としている。これまで、製品開発のマネジメントについては、組織やルールづくりに焦点が当てられてきたが、本研究は、開発プロセスにおける技術者の思考パターンに焦点を当てた。それによって、開発時の原価見積を誤る仕組みと、原価以外の多様な目標が与えられている中で、全ての目標を満足させる設計解を導きだす仕組みを示すことができた。