Research on the cost management in the Kansei Field.

本研究的目的是明确战略成本管理在产品规划中的作用，作为管理会计的扩展，吸引客户的感性^*。我研究了真实产品开发过程中产品成本与产品感性评价的关系，以及消费者评价结构与产品开发成功的关系。首先，通过一份报告，概述了目标成本法作为战略成本管理的特点和过程，以及实现质量/感性的方法。接下来，我描述了产品开发的战略阶段的本质和产品开发的本质，以及一种评估功能和设计的思维方式。本文阐述了感性成本管理的摘要，分析了感性成本管理的实验结果，并明确了未来的问题。《感性成本管理系列调查》获得了某家电公司某部门的合作，并尝试将结果引入到新产品开发业务中。我选择了“一个传真”作为实物产品。在感性VE框架和评价结构调查的基础上进行消费者兴趣度调查，并对消费者和内部开发者的调查结果进行分析。关于产品的可操作性、材料的色感、形状/尺寸、经济性等评价项目，我明确了消费者的评价结构特征，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。此外，我还分析了开发方的开发意图是否通过一个产品到达了消费者的手中，或者一个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上。通过对企业的介绍，认识到感性成本管理技术发展的必要性和未来的问题。^*日语中的“感性”可能有“感觉”、“感性”或“敏感”的意思，但这些英语单词并不能准确表达“感性”的意思。所以我在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