AN EMPIRICAL RESEARCH OF INTERACTION BETWEEN TARGET COST MANAGEMENT AND ORGANIZATIONAL CAPABILITIES

目标成本或目标成本管理方面的研究已经积累了大量的研究成果，丰富了我们对这一课题的认识。然而，以下研究问题多年来一直没有得到解决；(1)目标成本管理是否有助于提高企业绩效？(2)为什么在同行业中，即使所有这些公司都使用几乎相同的目标成本管理系统，却有一家公司表现优于其他公司？(3)成本管理能力与其他管理能力的关系是什么？基于上述研究动机，我对目标成本管理能力进行了一系列的研究。研究揭示了以下问题；(1)组织能力是解释实施目标成本管理所产生的更好绩效的关键概念；(2)我们确定了目标成本管理功能障碍的存在，特别是设计工程师的倦怠。目标成本管理的潜力和功能障碍的探索才刚刚开始。强烈建议对这一领域进行实证研究。

Numerous researchers on target costing or target cost management have been accumulated and they enrich our knowledge on this topic. Nevertheless, the following research questions have been kept unsolved for years ; (1)Does target cost management contribute to better performance of firms? (2)Why on firm out-performs others in the same industry, even all these companies utilize almost identical target cost management systems? (3)What are the relationship between cost management capabilities and other management capabilities?With above-mentioned research motivation, I conducted a series of research on target cost management capabilities. Research unveiled the following matters ; (1)organizational capabilities are the key concept to explain the better performance derived from target cost management implementation, and, (2)we identified the existence of target cost management dysfunction, especially design engineers burn-outs.It is just started to explore the target cost management potentials as well as dysfunction. It is highly recommended to conduct empirical research in this field.