The Application of Target Costing to the Real-Estate Investment Industry-A Dual Model Approach

目標成本制在建築投資業之應用－雙架構模式之探討

吳季玲(Chi-Ling Wu) ； 大衛布朗(David Brown) ； 沛布細伯倫(Prabhu Sivabalan) ； 黃北豪(Pei-How Huang)

《Asia Pacific Management Review》 18卷2期 (2013/06) Pp. 221-237

https://doi.org/10.6126/APMR.2013.18.2.06

摘要

本文將目標成本制應用於台灣建築投資業，並考量同一批產品（建屋）中存在不同銷售價格的異質性產品。目標成本制多被應用於大量生產一般產品的製造業，然而，建築投資業通常因產品的特色（樓層、座向和位置）和因客戶要求變更建屋建材而產生不同的市場價格。本文訪談六家建築投資公司，用以說明如何在同一批異質性產品中強調不同銷售價格，以增加整批產品的總利潤。不同於傳統目標成本制的運用，本研究顯示目標成本因為購買建材等的經濟規模和維持顧客滿意度的考量，可依較高價位產品而增加成本水準，但不依較低價位產品而降低成本水準，藉此以逹整批產品的預期利潤率。該研究結果也顯示雙架構模型下，建築投資業強調增加產品價格和產品計劃初期的土地調查，此為目標成本制運用的重要施行程序／步驟，這也說明目標成本制在該產業上更實務化的運用方式。

關鍵字

雙架構模型 ； 目標成本制 ； 建築投資業 ； 價值工程 ； 差異目標價格

並列摘要

This paper applies target costing (TC) to Taiwan's real-estate investment industry by considering the variation of selling prices in a batch of heterogeneous products (apartments). TC has largely been applied and studied in the manufacturing industry, assuming a structure of a single sale-price for homogenous products within the same batch. However, the products in the same construction batch in a real-estate investment project often have different prices caused by product attributes (floor level, orientation, location) and product changes requested by clients. We provide interview evidence from six real-estate investment firms highlighting how batch profit is pursued while focusing on different product prices within the same product batch. Unlike traditional applications of TC, our findings show target-cost levels may increase for higher-priced products, and do not necessarily decrease for lower-priced products. This is due to the economies of scale arising from purchasing components and maintaining customer satisfaction. The findings also reveal the importance of considering processes/procedures for dual models by emphasizing the increased product price and land investment at the preliminary planning stages, to achieve a more practical TC in the real estate investment industry.

並列關鍵字

Dual model ； target costing ； real-estate investment industry ； value engineering ； different target prices

參考文獻

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