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    题名: 日式管理制度「成本企畫」在國內運用之研究
    其它题名: The Implementation of Target Cost Management in Taiwan---Field Study Perspectives
    作者: 王文英
    关键词: 目標成本管理;產品規畫;設計階段;本土化;成本管理;汽車業;豐田;裕隆;國瑞
    Target cost management;Product planning;Design stage;Localization;Cost management;Car industry;Toyota;Yulon Motor Co
    日期: 2000
    上传时间: 2007-04-18 16:37:43 (UTC+8)
    出版者: 臺北市：國立政治大學會計學系
    摘要: 本研究針對國內採用成本企畫之企業探討其實際運作情形，並透過與相關日本企業所實施內容作比較，以分析實務運作上異同。選定對象為國內汽車業之國瑞與裕隆、及其相關日本企業豐田與日產。根據研究結果顯示：無論是橫跨整合各部門之組織架構、與利益計畫結合之目標成本訂定、目標分配展開與評估確認有否達成目標、在設計開發階段即讓供應商參與以協力降低成本等作法，皆適用於我國內企業。然而，對培養能整合來自各部門的專案成員及具成本企畫與控管觀念之產品經理、詳細細分與掌握成本目標之人員、評估設計圖是否符合目標及成本伴隨設計變更如何變動的成本估計人員等方面，則是我國內企業所應加強。
    The purposes of this research are to examine the implementation processes of target cost management in our domestic enterprises, and to compare those with the processes of related Japanese enterprises. The chosen sites are KUOZUI and YULON which represent our domestic automobile enterprises and their related Japanese enterprises, TOYOTA and NISSAN. According to the research, the ways of cross-functional organization, determination of target cost which combines with profit planning, break down of target cost and evaluation of the achievement of target, and supplies` participation in design and development stages, are applicable to our domestic automobile enterprises. However, the research results also illustrate that our domestic enterprises should reinforce the training of the persons below. That is, the product manager who is able to integrate team members come from each department and have the concepts of target cost management, the person who can break down target cost into details, and cost reviewers who can evaluate whether the target was achieved and how the costs change when the design change occurs.
    描述: 核定金額：272400元
    数据类型: report
    显示于类别:[會計學系] 國科會研究計畫

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