Target costing support systems: lessons from leading Japanese companies
Target costing support systems: lessons from leading Japanese companies
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目标成本支持系统：日本领先企业的经验教训
DOI：
10.1006/mare.1993.1002
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发表时间：
1993
影响因子：
4.6
通讯作者：
Yutaka Kato
中科院分区：
文献类型：
--
作者：
Yutaka Kato
摘要一些日本公司，如丰田，现在开始重新评估他们对准时制(JIT)生产系统的使用。问题开始出现，包括对环境的影响。此外，尽管人们认识到JIT在生产阶段实现了相当大的成本削减，但许多日本公司正在将新产品推向市场的其他(早期)阶段寻找降低成本的机会。本文探讨了目标成本计算对日本公司降低成本活动的贡献，并描述了支持目标成本计算理念所必需的信息系统。目标成本计算本身并不是一种成本计算系统；相反，它是一项旨在通过在产品规划、研究和开发过程中审查所有降低成本的想法来降低新产品的生命周期成本，同时确保质量、可靠性和其他客户要求的活动。本文描述的支持系统结合在一起，使目标成本计算成为全面利润管理系统的主要要素。
Abstract Some Japanese companies, such as Toyota, are now beginning to reassess their use of just-in-time (JIT) production systems. Problems are beginning to emerge, including environmental impacts. Furthermore, while it is recognised that JIT has achieved considerable cost reductions at the production stage, many Japanese companies are looking for cost reduction opportunities in other (earlier) stages of the process of bringing new products to the market. This paper explores the contribution which target costing is making to the cost reduction activities of Japanese companies and describes the information systems which are necessary to support the target costing philosophy. Target costing is not a costing system as such; rather it is an activity which is aimed at reducing the life-cycle costs of new products, while ensuring quality, reliability, and other customer requirements, by examining all ideas for cost reduction at the product planning, research and development process. The support systems described in this paper combine to make target costing a major element of a comprehensive profit management system.