わが国における自動車リコールと原価企画の関係(笠原俊彦教授定年退職記念号)

概要

論文の詳細を見る
In the examination of the Ministry of Land, Infrastructure and Transport, a domestic automotive recall shows the tendency to increase every year. Also, the examination shows that the defect which develops into the recall happens frequently more than manufacturing by design phase. This paper provieds a critical review of target cost managment (TCM) for answering the question, that is, dose TCM promote the automotive rcall? or can TCM prevent it beforehand? TCM is cost management system for a new product development. In the Japanese automotive industry, TCM is one of the most popular management technique at a product development phese. In this paper we emphasize a relationship between the automotive recall and TCM and discuss a number of research issues to be explored in future research.