製品開発組織における目標原価の設定法と配分の権限に関する研究

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概要

• 論文の詳細を見る

• This paper investigates how the causal relationship among (1) the alternative organizations of product development, (2) the alternative methods for setting target cost and (3) the alternative decision authority positions in allocation of target cost will effect the cost-reduction performance, through questionnaire survey for the Japanese companies listed on the Tokyo Stock Exchange. We apply the log-linear model to test this relationship. This model will estimate the effects of each factor as well as the combinations among factors. In this research, we found that the relationship between product development organizations and management's decision authority in the allocation of product target cost among various parts will affect the target-costing performance. Firstly, the decision for allocating target cost of a product to its various parts made by the product manager will bring good cost-reduction performance under the organization of "product group center". Also, the decision for allocating target cost made by both of product manager and parts designers will have the same results under this organization. 0n the other hand, the decision of allocating target cost made by the parts designers will have a good performance in cost reduction under the "matrix organization" of product development. As a result, it can be featured that the former is the top-down decision making in target costing system under the organization of product group center; and the latter is the bottom-up decision making in target costing system under the matrix organization of product development.

• 経営行動科学学会の論文
• 2000-03-31

著者

• 門田 安弘

  筑波大学社会工学系

• 李 超雄

  筑波大学

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