競爭優位를 위한 原價企劃에 관한 硏究

Abstract

Target Costing is the kind of activity to decrease the cost from the high process of product. As if were, it was the activity to make the cost from the planning, and development process. To achieve these cost planning, we meed the correspondence among every part of company. And, by using the VE's method we can make the planning, development and the cost. The initial reason of adopting the cost planning is mostly lyz on the cost decreasing, but it is focus on decreasing the product cost to good level. Target Costing has the six characteries like this First, the decision of price, development of new product is beginning from the analysis of outside market. It means it follows the outside-oriented process. Second, It is the activity from the planing and development process. Third, cost planning is the management way to decrease the cost. Fourth, manufacture frame industry is the more recommendable them construction industry. Fifth, cost planning the management way of control the planning shape and technology. It has the characteristics of management engineering. As it were, it is management way to decrease the cost by using the management engineering method from development process. Six it need the cooperation of production part by regard the accounting department as controller. Target costing is organized and developed from the concept oriented product, the contact of marketing, the development from lug by way, Japan's cooperate relation ship. VE is playing the key role in the target costing and it make possible the cost decrease by crasing needless part in the paint of service's belief, safety to satiety the consumer's needs. VE is over looking the needed activity and definitely if. To achieve the Target Planning, it should experience the Plan, Do, Check, Action. The feed back's connection is not so far as a rule PDCA a rule, but successive activity. JIT production system is the activity to erase the inventory, which burden to the cost. The target of cost decreasing in the JIT production system is defined to changeable cost, but in the cost planing it include the variable cost of production, fixed cost of production, reach & development, business control cost. Toyoda has adapted the target costing as one of the three management in the early 60's and, this the is the beginning of target costing. The characteristic of Toyoda's cost management is using cost planning with cost development cost improvement in one unity. This is making Toyoda different from A company. Toyoda understand the importance of cooperation with a part business condition. So they make special Japanese relationship with a part business condition. Toyoda doesn't have cost management part in the factory but in the headquarter. The cost planning Group is consisted of cost managed and Cost Planning. This way has the merit in the point of having expected cost in the development process. The estimate of investment of facilities and equipments economical merit is managed by production engineering part. The new economical merit regard the effect of new cost as the guartity of cost reduction. So, It doesn't include the time value of monesy but the comparison of so far as accounting expense when it decide the investment. The cost development, one method of cost reduction is the Toyoda's characteristics. Cost reduction is not adopted in the process of the development. planning of product but in the process of general production. A company has adopted the cost planning in the late 80's. This target costing is developed by itself. This company understand the importance of relationship with a business parts, So it make the cooperative relationship with a part business condition like Toyoda. A company has target costing group in the headquarter and branch factory, which is different from Toyoda. It is consisted of the target costing department, design cost department, technology management department, cost management department. A company established the cost management meeting periodically to make the target cost. The reason it make temporary target costing perproduct unit when it established the target cost is to give the motive to whole workers in effort of cost reduction. A company adopted the simple line system to short the new car project, but it will be good to regard the charged of system to matrix system. A company's target cost achievement is operated by PM and team leader. PM should understand the work system and they need strong leadership. Toyoda's target costing is lying in the high point but, A company's target costing is lying the initial step. A company is adopting the cost planning system which is developed by itself. This is so good phenomenon and I recommend this system which is good to each special company.