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A New Model for Simultaneous Attainment of Price Reduction and Product Differentiation in the New Product Development.

新产品开发中同时实现降价与产品差异化的新模式。

基本信息

批准号：
08458092
负责人：
MONDEN Yasuhiro
金额：
$ 2.37万
依托单位：
University of Tsukuba
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (B)
财政年份：
1996
资助国家：
日本
起止时间：
1996 至 1998
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-08458092/
关键词：
Target Costing QFD VE Cost Management Cost Control Quality Management Product Differentiation 品質機能展開

项目摘要

The cost reduction system for reducing the price of the product at the new product development is widely known as "target costing." However, in reality not only the simultaneous attainment of cost reduction and quality improvement must be ensured but these two fields should be integrated and carried out simultaneously. In this research we extended the target costing system where a system has been developed for the simultaneous attainment of products' differentiation and their price reduction. For this purpose, following 5 aspects have been carried out during the 3 years period from 1996 to 1998.1) We clarified which combination(s) of the factors of a product development organization (which includes parts suppliers also) and the factors relating to the accounting system of target costing will improve the most the cost reduction performance at the product development stage.2) We also clarified that which combination of target costing and quality management system will conform the best in various business environments.3) On the basis of questionnaire survey and laboratory experiment, we verified how the tightness inherent in the target cost determination methods influences the cost reduction performance in the product development.4) The relative merits and demerits of QFD and VE in the new product development were compared.5) Further, on the basis of the data collected from a questionnaire survey, we verified whether the differences in the degree of product designer's participation in the weight determination and the differences in their performance evaluation measures affect the simultaneous attainment of quality and cost in the product development.Among the findings of the above mentioned researches, 3 articles have been published in the international refereed journals while 4 articles have been published in the Japanese journals. Moreover, some of the research results were presented in 10 national and international conferences.

在新产品开发中降低产品价格的成本降低系统被广泛称为“目标成本计算”。“然而，在现实中，不仅必须确保同时实现降低成本和提高质量，而且这两个领域应该结合起来，同时进行。在本研究中，我们扩展了目标成本计算系统，开发了一个系统，同时实现产品的差异化和降低价格。为此目的，在1996年至1998年的3年期间，我们进行了以下5个方面的工作：1）我们阐明了产品开发组织的哪些因素组合（包括零部件供应商）和目标成本核算体系相关因素对产品开发阶段成本降低绩效的改善作用最大。在问卷调查和实验室实验的基础上，我们验证了目标成本确定方法中固有的紧密性如何影响产品开发中的成本降低绩效。比较了QFD和VE在新产品开发中的优缺点。5）在问卷调查的基础上，我们验证了产品设计师参与权重确定的程度的差异和他们的绩效评估措施的差异是否影响同时在上述研究成果中，有3篇发表在国际期刊上，4篇发表在日本期刊上。此外，一些研究成果在10个国家和国际会议上作了介绍。