Research on the cost management in the Kansei Field.

本研究的目的在于明确战略成本管理在产品规划中的作用，以吸引顾客的感性^* 作为管理会计的扩展。本文以真实的产品开发过程中的产品成本与产品的感性评价之间的关系以及消费者的评价结构与产品开发成功之间的关系为研究对象，首先以报告的形式介绍了作为战略成本管理的目标成本法的特点和过程，以及质量/感性评价的方法。其次，阐述了产品开发战略阶段的实质和产品开发的本质，以及功能评价和设计评价的思路。本文首先对感性成本管理的概念进行了概述，然后对感性成本管理的实验结果进行了分析，明确了感性成本管理的未来问题。 ...更多信息 并尝试将其应用于新产品开发业务中。我选择了“传真”作为实物产品。在感性VE的框架和评价结构调查的基础上，进行了消费者的兴趣度调查，分析了消费者和内部开发者的调查结果。关于产品的操作性、材料的颜色感、形状/尺寸、经济性、明确了消费者对产品开发的评价结构特征，研究了消费者与开发者对产品开发的一个重要要素的认知差距。我分析了开发商的开发意图是否通过产品到达消费者的一方，或者产品的成本是否合适，以及如何将结果反映到下一个新产品中。通过对企业的介绍，我认识到发展感性成本管理技术的必要性和未来的问题。日语中的“Kansei”可能意味着“感觉”，“敏感性”或“敏感性”，但这些英语单词无法表达Kansei的确切含义。因此，我在本报告中使用了这个术语。少

The purpose of this research is making it clear the role of the strategic cost management in product planning that appeal to the kansei ^*of a customer as an expansion of the management accounting. I studied on the relation between the cost of a product in real product development process and kansei evaluation of a product and the relation between the evaluation structure of consumers and the success of the product development.At first, with a report, I survey a characteristic and a process of a Target Costing as the strategic cost management, and the approach to quality/kansei. Next, I describe the essence of strategic phase of product development and the nature of product development, and a way of thinking of evaluation of a function and a design. I explain an abstract of the Kansei Cost Management and analyze findings from the experiments of Kansei Cost management and make clear a future problem.Serial Investigation about Kansei Cost Management got cooperation of a division of an el … More ectric household appliances company and did a trial to introduce the result into business of new product development. I chose "a facsimile" as an object product. And I executed the interest degree investigation of consumers on the basis of a framework of Kansei VE and the evaluation structure investigation and analyzed findings of both consumers' side and the internal developers side.About evaluation items such as operatability of a product, color feel of a material, shape/size, economy, I made clear the evaluation structure characteristic that consumers had and studied a recognition gap between consumers and developers about an important element of a product development.In addition, I analyzed whether the intention of the development at the developer side reached to a consumers' side through a product, or whether the cost of a product was appropriate, and how to reflect the results to the next new product. I recognized the necessity and a future problem of developing technique of the Kansei Cost Management by a process of introduction to business.^*The Japanese word "Kansei" may means "feeling", "sensibility", or "sensitivity", but these English words cannot express its precise meaning of Kansei. So I use this term in this report. Less