Study on Target Cost Management as a Strategic Control System for Innovation

本研究主要探讨以下三个问题：（1）目标成本管理如何定位于管理创新的议题？(2)中医药如何与作为新兴创新起源的研究和开发（R&D）功能联系起来？(3)作为实现创新战略的战略控制系统之一，传统中医药与创新战略之间的关系如何？通过对中医药研究文献的回顾，可以发现，关于创新与中医药关系的研究文献很少，因此，创新与管理控制系统的关系以及创新与管理控制系统的关系都有很大的研究空间。实证研究表明，新兴技术创新、研发机制与中医药之间存在着一定的关系。然而，由于一些潜在的复杂性，仍然很难和尚未达到发展的全部图片之间的关系，他们的结构。

This study tackles the following three questions: (1) How can Target Cost Management (TCM) be placed in the issue of managing innovation? (2) How can TCM be related to the research and development (R&D) functions which are the origins of emerging innovation? (3) What is the relationship between innovation strategies and TCMs as one of the strategic control systems for realizing the strategies?As the result of a literature review on TCM, it can be pointed out that there are very few papers on the subject of the relationship between innovation and TCM, and hence there is much room for exploring it as well as the relationship between innovation and management control systems. And as the result of an empirical study, it is suggested that there are some kind of relationship between emerging innovation, R&D regime and TCM. However, it is still difficult and unreached to develop the full picture of the relationship among the constructs of them as a consequence of some latent complications.