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

在新产品开发过程中降低产品价格的成本削减系统被广泛称为“目标成本”。然而，在现实中，不仅要保证降低成本和提高质量同时实现，而且要把这两个领域结合起来，同时进行。在本研究中，我们扩展了目标成本系统，其中一个系统已经开发为同时实现产品的差异化和他们的价格下降。为此，在1996年至1998年的3年期间，我们从以下5个方面进行了研究。我们阐明了产品开发组织（也包括零部件供应商）的哪些因素与目标成本核算系统相关的因素的组合将最大程度地提高产品开发阶段的成本降低绩效。2)我们还明确了目标成本与质量管理体系的哪种组合在不同的经营环境下最符合。3)在问卷调查和实验室实验的基础上，验证了目标成本确定方法固有的紧密性如何影响产品开发中的降本效果。4)比较了QFD和VE在新产品开发中的相对优缺点。5)进一步，在问卷调查数据的基础上，验证了产品设计师参与权重确定程度的差异和其绩效评价指标的差异是否影响了产品开发中质量和成本的同时实现。上述研究成果中，有3篇论文发表在国际评审期刊上，4篇论文发表在日本期刊上。此外，部分研究成果在10个国内和国际会议上发表。

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.