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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/151949


    Title: 新產品開發關鍵成功因素之個案研究：結合目標成本制觀點
    A Case Study of Key Success Factors in New Product Development: Integrating the Perspective of Target Costing
    Authors: 黃詩棋
    Huang, Shih-Chi
    Contributors: 王文英
    Wang, Wen-Ying
    黃詩棋
    Huang, Shih-Chi
    Keywords: 新產品開發
    關鍵成功因素
    目標成本制
    個案研究
    New product development
    Key success factors
    Target costing
    Case study
    Date: 2024
    Issue Date: 2024-07-01 12:07:24 (UTC+8)
    Abstract: 　　市場上不斷變化的新技術以及多樣化的消費者嗜好，使得新產品開發成為重要關鍵。本研究以機車製造業公司為個案對象，透過回顧以往文獻及深度訪談，探討結合目標成本制之觀點下，策略面、組織管理型態面、成本管理程序面以及與供應商、經銷商關係面等四面向之新產品開發關鍵成功因素為何，這些因素為什麼重要及如何管理，以供台灣製造業參考。研究結論如下：

    一、 個案公司之新產品開發關鍵成功因素共40項。
    二、 40項中最為重要之關鍵成功因素有9項，包含：「長期的品牌策略」、「產品經理訂定、管理與達成產品目標之能力」、「市場調查」、「符合消費者需求之開發設計」、「掌握開發中新產品相關成本資訊之能力」、「因應競爭對手策略的能力」、「因應產業環境變化的能力」、「供應商在開發設計階段早期參與新產品開發專案」及「供應商品質的管理」。
    三、 個案公司設有35項管理制度與方法，以助改善或強化新產品開發之關鍵成功因素。
    The ever-changing new technologies in the market and diverse consumer preferences make new product development a crucial key to success. This study focuses on a motorcycle manufacturing company as the case object. By reviewing previous literature and conducting in-depth interviews, it explores strategy, organizational management, cost management, and relationships with suppliers and dealers from the perspective of target costing. The study aims to identify the key success factors for new product development in these four aspects, explain their significance and how to manage them, providing a reference for the manufacturing industry in Taiwan. The research conclusions are as follows:

    1. A total of 40 key success factors have been identified for the case company's new product development.
    2. Nine of these factors are the most critical, including: "long-term brand strategy," "product manager's ability to set, manage, and achieve product goals," "market research," "development and design that meet consumer needs," "the ability to master cost information related to new products under development," "the ability to respond to competitors' strategies," "the ability to respond to changes in the industrial environment," "suppliers' early participation in new product development projects during the development and design stage," and "management of supplier quality."
    3. The case company has 35 management systems and methods in place to help improve or strengthen the key success factors of new product development.
    Reference: 中文文獻
    王文英，2007，策略與目標成本制關係之探索性研究－透過國內兩企業之比較個案，交大管理學報，第27卷第2期：203-248。
    王文英，2008，從企業策略觀點分析會計人員所需具備的知識與能力，當代會計，第9卷第2期：131-166。
    加登豐，1997，成本規劃：戰略性成本管理，陳文光譯，臺華工商。
    林佩璇，2000，個案研究及其在教育研究上的應用，載於中正大學主編，質的教育研究方法：239-262。
    陳葦憓，2002，目標成本制關鍵成功因素之探討－以國內製造業為研究對象，國立政治大學會計學系碩士論文。
    劉水深，1981，產品規劃與策略運用，台北，著者自印。
    賴士葆與鍾國貴，1995，製造早期參與新產品開發活動的程度與新產品開發的製造績效相關之研究─以台灣區汽車零組件業之實證研究，中山管理評論，第4期：96-111。

    英文文獻
    Cánez, L. E., K. W. Platts, and D. R. Probert. 2000. Developing a framework for make‐or‐buy decisions. International Journal of Operations & Production Management 20 (11): 1313-1330.
    Cooper, R. G. 1995. How to launch a new product successfully. The Management Accounting Magazine 69 (8): 20-23.
    Cooper, R. G. 2019. The drivers of success in new-product development. Industrial Marketing Management 76 : 36-47
    Cooper, R. G., and E. J. Kleinschmidt. 1995. Benchmarking the firm's critical success factors in new product development. Journal of Product Innovation Management 12 (5): 374-391.
    Cooper, R. G., and E. Kleinschmidt. 2007. Winning businesses in product development: The critical success factors. Research-Technology Management 50 (3): 52-66.
    Cooper, R., and R. Slagmulder. 1999. Develop profitable new products with target costing. MIT Sloan Management Review 40 (4): 23-33.
    Drucker, P. 1994. The theory of the business. Harvard Business Review 72 (5): 95-104.
    Ernst, H. 2002. Success factors of new product development: A review of the empirical literature. International Journal of Management Reviews 4 (1): 1-40.
    Everaert, P., S. Loosveld, T. Van Acker, M. Schollier, and G. Sarens. 2006. Characteristics of target costing: Theoretical and field study perspectives. Qualitative Research in Accounting & Management 3 (3): 236-263.
    Gupta, A. K., S. P. Raj, and D. L. Wilemon. 1985. R & D and marketing dialogue in high-tech firms. Industrial Marketing Management 14 (4): 289-300.
    Holland, S., K. Gaston, and J. Gomes. 2000. Critical success factors for cross‐functional teamwork in new product development. International Journal of Management Reviews 2 (3): 231-259.
    Huthwaite, B. 1988. Designing In Quality. Quality 27 (11): 34-35.
    Johnson, J., R. Whittington, P. Regnér, D. Angwin, G. Johnson, and K. Scholes. 2020. Exploring strategy. Pearson UK.
    Kihlander, I. 2009. Decision making in concept phases - Towards improving product development processes. Licentiate dissertation, KTH Royal Institute of Technology.
    Kolodny, H. F. 1980. Matrix organization designs and new product success. Research Management 23 (5): 29-33.
    Levitt, T. 1965. Exploit the product life cycle. Harvard Business Review 43: 81-94.
    McDonough III, E. F. 2000. Investigation of factors contributing to the success of cross‐functional teams. Journal of Product Innovation Managemen 17 (3): 221-235.
    Nevins, J. L. 1989. Concurrent Design of Products and Processes: A Strategy for the Next Generation in Manufacturing. New York: McGraw-Hill.
    Porter, M. E. 1996. What is strategy? Harvard Business Review 74 (6): 61-78.
    Ragatz, G. L., R. B. Handfield, and T. V. Scannell. 1997. Success factors for integrating suppliers into new product development. Journal of Product Innovation Management 14 (3): 190-202.
    Song, X.M., and Mitzi M. Montoya-Weiss. 1998. Critical development activities for really new versus incremental products. Journal of Product Innovation Management 15 (2): 124-135.
    The CAM-I Target Cost Core Group. 1997. Target Costing: The Next Frontier in Strategic Cost Management. Irwin Professional Pub.
    Treacy, M. and F. Wiersema. 1995. The Discipline of Market Leaders: Choose Your Customers, Narrow Your Focus, Dominate Your Market. MA: Addison-Wesley.
    Ulrich, K.T., and S.D. Eppinger. 2008. Product Design and Development. 4th ed.. McGraw-Hill, New York.
    Welch, J. A., and P. R. Nayak. 1992. Strategic sourcing: a progressive approach to the make-or-buy decision. Academy of Management Perspectives 6 (1): 23-31.
    Yin, R. K., 1994. Case Study Research Design and Methods. 2nd ed.. Sage Publications, Inc.

    網站資料
    2023年9月份臺灣機車市場銷售報告。2023年11月1日，取自：
    https://motor.u-car.com.tw/motor/article/76328
    內政部戶政司全球資訊網。2024年5月15日，取自：https://www.ris.gov.tw/app/portal
    交通部公路總局總計查詢網。2023年11月1日，取自：https://stat.motc.gov.tw/mocdb/stmain.jsp?sys=100&funid=a3301
    個案公司2018年報。2024年5月15日，取自：https://www.sanyang.com.tw/financial/system/investor/shareholders/2019/107.pdf
    個案公司2022年報。2023年11月1日，取自：https://www.sanyang.com.tw/financial/system/investor/shareholders/2023/111-AnnualReport-Renew.pdf
    個案公司2023年度財務報告。2024年5月15日，取自：https://www.sanyang.com.tw/financial/system/investor/financialreport/2023/112Q4.pdf
    經濟日報，2023.9.1，三陽機車市占蟬聯第一。2023年11月2日，取自：https://money.udn.com/money/story/5710/7411126
    Description: 碩士
    國立政治大學
    會計學系
    111353016
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0111353016
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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