Comprehensive research on GENKA-KIKAKu ; An empirical research and theoretical framework

对GENKA-KIK目标成本法进行了深入的实地研究，大约有10家公司。第一，成本设计的实践是多种多样的，例如，成本设计可以在产品设计、产品开发或产品规划阶段进行。GENKA-KIKAKU可由GENKA-KIKAKU办公室或项目团队实施。元化经营与长期规划之间的关系可能与长期规划无关，本研究从经营环境、战略、组织结构等方面构建了解释元化经营差异的理论框架。第二点是GENKA-KIKAKU的国际适用性，通过GENKA-KIKAKU的成功移植进行了实证检验，并进行了全面的问卷调查。从GENKA-KIKAKU数据库中也验证了各种各样的实践。更重要的是发现了GENKA-KIKAKU是如何广泛应用于过程工业的。

Intensive field studies were made on GENKA-KIK Target Costing for about ten companies. First, wide variety of the practices is found. For example, costs may be designed in the phase of product design, product development or product planning. GENKA-KIKAKU may be implemented by a office of GENKA-KIKAKU or project team. GENKA-KIKAKU may be linked to the long-range planning or not.In this research project the theoretical framework is constructed for explaining the differences in GENKA-KIKAKU in the light of business environment, strategy ; nd organizational structure. The other point is the international applicability of GENKA-KIKAKU, which is empirically tested by the successful transfer of GENKA-KIKAKU.Comprehensive questionnaire survey was also made. From the GENKA-KIKAKU database wide variety of the practices is also validated. More importantly it is found how GENKA-KIKAKU is widely applied to the process industry.