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

目标成本管理作为创新战略控制体系的研究

• 批准号: 22730368
• 负责人: OTSUKI Harumi
• 金额: $ 1.91万
• 依托单位: Meiji University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Young Scientists (B)
• 财政年份: 2010
• 资助国家: 日本
• 起止时间: 2010-04-01 至 2013-03-31
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-22730368/
• 关键词: イノベーション・マネジメント; 管理会計; 原価管理; 原価企画; 製品開発; 戦略コントロール・システム; 利益管理; 知識創造理論

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.

本研究解决了以下三个问题：(1)目标成本管理如何被置于管理创新的问题中？(2)目标成本管理如何与作为新兴创新的源头的研发职能相关联？(3)创新战略与作为实现战略的战略控制系统之一的目标成本管理是什么关系？通过对中医药的文献综述，可以指出，关于创新与中医药关系的论文很少，因此，有很大的空间来探索这一点，以及创新和管理控制系统之间的关系。实证研究的结果表明，新兴创新、R&D制度与中医药之间存在一定的关系。然而，由于一些潜在的复杂性，要全面了解它们之间的关系仍然是困难和未知的。