Interactive control in target cost management
Interactive control in target cost management
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目标成本管理互动控制
DOI：
10.1006/mare.1995.1028
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发表时间：
1995
影响因子：
4.6
通讯作者：
Takeyuki Tani
中科院分区：
文献类型：
--
作者：
Takeyuki Tani
本文从同步工程的角度探讨了目标成本管理。首先，它实证地展示了同步工程是如何在日本公司实施的。其次，对管理者在目标成本核算过程中的影响力提出假设，并进行检验。第三，它描述了针对管理人员之间的信息和价值共享的交互控制过程，这有助于解释为什么同步工程在日本公司有效地发挥作用。它还制定并测试了关于管理者之间的信息和价值分享的假设。第四，指出目标成本管理是战略成本管理的一个重要子系统，在产品开发和降低成本方面具有独特的思想。
Abstract This paper discusses target cost management (TCM) from the viewpoint of simultaneous engineering. Firstly, it shows empirically how simultaneous engineering is implemented in Japanese companies. Secondly, it formulates and then tests hypotheses on the influential power of managers involved in the process of target costing. Thirdly, it describes processes of interactive control directed at information and value sharing among managers that help explain why simultaneous engineering is working effectively in Japanese companies. It also formulates and tests hypotheses on information and value sharing among managers. Fourthly, it concludes that interactive control in TCM helps generate unique ideas for product development and cost reduction, and that Target Cost Management is a key subsystem of strategic cost management.