| Summary: | 碩士 === 國立中山大學 === 企業管理學系研究所 === 88 === The real-estate faced serious recession recently in Taiwan, it caused several famous listed constructional investment companies to result in financial crisis. The constructional investment companies made high profit due to real-estate’s prosperity in the past. Currently, it, however, faces heavy pressure on business operation due to recession in the real-estate. The auto-makers in Japan accepts target costing, because it helps companies to combine the cost management and strategic goals to enhance the companies’ competition. The key point of this thesis, therefore, tries to analyze the target costing that applies to constructional investment companies; and ultimately attempts to provide a conceptual system that helps the companies to make decision.
The research makes some propositions based on literatures, and other sources. Secondly, the difference between the current operations and target costing is understood. The final step attempts to modify the propositions according to company interviews; and as a result, contributions are made when the constructional investment companies evaluate and implement the target costing.
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