| Summary: | 碩士 === 東海大學 === 工業工程與經營資訊學系 === 96 === About 80% product cost have been targeted during designing stage. It should to execute Source Flows Management actively before turning into manufacturing stage. Target costing management is an integrated management system. Its main concept is developing expected quality and function, and the cost is lower than the target cost. In the former study of target costing management and cost table, it was rarely considered about comprehensive product life cycle or improved cost with the interaction of the supplier.
The main purpose of this study is confirm the content of cost table and how to realize target cost. Instance of supplier negotiation and manufacturing process improvement, analyzing their cost table information and achieve the essential problem of manufacturing process improvement. Then, choosing two representative enterprises in Taiwan for case study. By the case study, it can distinguish the condition and content of the cost table.
This study promotes theoretical model of cost table information with the analytic view of information share and promotive improvement, and it also provides the basic operation process of target cost management. In conclusion, enterprise should confront the foundation of information share, strengthen the core technique, and enhance shop floor management. Using IT improves the manufacturing process, and actively promotes the value of interaction between partners.
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