| Summary: | 碩士 === 國立政治大學 === 會計學系 === 90 === Abstract
After Taiwan enters WTO, the enterprises in Taiwan will face a rapid change of the domestic and international business management environment. In this revolutionary transformation, how can those enterprises survive and build up their core competency? Target Costing is a good tool for business to raise their competency in the midst of competition. While Target Costing has been used widely in many other countries, the enterprises in our country are still hesitating and are making no move toward this system. After we investigated the situation, we found that Taiwan''s researching institutions have not carried out much research of Target Costing, and also that there is no way for people to find out what is practiced by Taiwan’s industry. The purpose of the study is to explore the key success factors with the implementation of Target Costing. We hope our research will be helpful to the enterprises in Taiwan.
This study is done with the exploratory method. First, by researching the related literatures, we have done the initial organization of the variables of the key success factors of Target Costing. Second, we had several interviews with those managers who make this regime in practice, and then we modified the variables mentioned above. Finally, according to our work in stage one and two, we designed and collected our questionnaires, and then used multivariate analysis to analyze the cases and draw our conclusions.
The conclusions of this study are:
1. As a whole, the top ten key success factors are “the company’s strategy goal is consist and clear”, “target set is reasonable and clear”, “commitment and support from top management”, “design quality management”, “the regime can combine with company’s product and marketing strategy”, “negotiating and integrating capability of product development managers”, “collecting the information of customer and market”, “ capability of replying to competitor’s strategy”, “capability of VE and VA” and “capability of replying to the change of industry environment”.
2. Because every industry faces a different business environment, the key factors that they should focus on are different. In automobile industry “the capability of product development manager in catching customer demand”, “supply quality management”, “cost consensus improvement of supplier” and “the capability of management in understanding and analyzing the cost structure” are the most important; in precision machinery business, “the capability of product development manager in catching customer demand” has the priority and in consumer electronic industry, “communicate with staffs” and “the capability of product development manager in catching customer demand” are the most important factors.
3. Because different enterprises have different strategies, products, cultures and issues, they must consider their own situation when they make this regime into practice.
4. The result of factor analysis is divided into 11 aspects. They are “distribution and accomplish of target”, “supplier”, “plan and review”, “catching and using the information of customer”, “capability to response the outside change”, “strategy management and concurrent engineering”, “ establishment of heavy-weighted product management”, “material flow, information flow and communication between departments”, “motivating employees and giving them definite target”, “negotiating and integrating capability of product managers” and “technical capability of product management”.
|
|---|
