The present conditions and problem of target costing in Japanese advanced company
| Project/Area Number |
16530306
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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, SUWA |
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Principal Investigator |
TANAKA Masayasu TOKYO University of Science, SUWA, Department of Business Administration and Information, Professor, 経営情報学部, 教授 (50084447)
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| Co-Investigator(Kenkyū-buntansha) |
OTSUKI Harumi MEIJI University, Department of Business Administration, Lecturer., 経営学部, 講師 (90350850)
INOUE Yoshihiro TOKYO University of Science, SUWA, Department of Business Administration and Information, Lecturer, 経営情報学部, 講師 (20367543)
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| Project Period (FY) |
2004 – 2005
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| Project Status |
Completed (Fiscal Year 2005)
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| Budget Amount *help |
¥3,000,000 (Direct Cost: ¥3,000,000)
Fiscal Year 2005: ¥1,300,000 (Direct Cost: ¥1,300,000)
Fiscal Year 2004: ¥1,700,000 (Direct Cost: ¥1,700,000)
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| Keywords | target cost / cost estimation / cost reduction / cost management / value engineering / VE(バリューエンジニアリング) / 原価企画 |
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| Research Abstract |
We carried out fact-finding same as this problem five times at the past. It is changed into commonness a lot of questions in studying it serial investigation. We grasped how a trend of a company changes with progress of time. As a result, we understood the following thing.
1. In the company where it introduced a target costing into, a long term tendency to continue is strong, and performance of these companies is good. We can suppose that the main reason is because the management system and management level of office rise. A consciousness change of a development design person is big among other things.
2. There is many that a target costing is introduced as cost control. Most companies develop it as target management of life cycle profit according to a product. However, it can't always say that this target management is done enough.
3. Target profit is set then. However, this general idea on profit is a used thing conventionally, and a general idea on profit of a new type doesn't fix.
4. On target cost, the company where it introduces a target costing into for many years manages wide cost and intended for it. This thing is led by the intention that is going to manage a cost decided at a development design stage extensively.
5. In a long company of several a year introduction of a target costing, a correct gender of cost estimation is high. In addition, CAD is utilized in a design, and company doing cost estimation in conjunction with 3D-CAD seems to increase..
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Report
(3 results)
Research Products
(8 results)
