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

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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.