イノベーションを促進・阻害する原価企画
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概要
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This paper explains the mechanisms how cost planning, which is the activity to achieve target costs, accelerates incremental innovations to increase the value defined as cost/function. These incremental innovations made Japanese manufacturers globally competitive. In order for cost planning to accelerate incremental innovations, function conscious engineers need to pursue strict target costs based on market price. However, excessively strict targets prevent engineers from developing new functions. Paradoxically, when cost conscious engineers pursue cost reductions without taking quality into consideration, cost planning decelerates incremental innovations to lock in "low cost and low quality" products. During the catch-up stage Japanese manufacturers went through after World War II, two expedient situations existed for cost planning to accelerate incremental innovations: 1) establishing market prices based on imported products and, 2) function conscious engineers pursuing better quality to compete with imported products. These incremental innovations accelerated by cost planning were the reasons why Japanese manufacturers were able to compete globally. However, cost planning has three reverse effects: 1) "low cost and low quality" products, 2) over-quality beyond customers' expectation and, 3) barriers against developing new functions. Although Japanese manufacturers were able to escape "low cost and low quality" products, they are still struggling with over-quality and barrier of new products. The over-quality allowed new manufacturers to enter the low price markets in developing countries. Barriers against developing new functions are weakness of the Japanese manufacturers. Cost planning enabled Japanese manufacturers to compete globally during the catch-up stage; however, they are currently faced with its reverse effects. Japanese manufacturers need to consider a new vision of looking beyond price/function.
- 2010-04-30