目標成本制度執行問題與因應對策之探討－以國內某汽車公司為例

A Strategic Case Study on Executing A Target Costing System for A Dedicated Motor Company

王淑慎(Shu-shen Wang)

指導教授 ： 鄭漢鐔

國立中央大學/管理學院/財務金融學系碩士在職專班/碩士(2008年)

摘要

目標成本制度已被日本及美國居產業領導地位的企業執行後，證實能夠協助企業因應全球化價格競爭激烈的衝擊下，仍為公司創下利潤佳績的策略管理制度，在許多文獻上亦彙整出完整的目標成本制度實施流程，惟同樣的將目標成本制度流程應用在欲推行目標成本的公司是否達到同樣成效？而文獻探討對於公司組織文化、企業體制、及人員知識與能力的議題少為學者所涉獵。
本研究以個案公司為例，探討執行目標成本制度之關鍵議題，特別是在執行過程中有關人員流程、策略流程、以及營運流程可能遭遇之問題與因應對策為何？應用包熙迪/夏藍之著作「執行力」之分析架構，來分析並歸納個案公司在執行目標成本制度上所面臨的問題及因應對策。研究結果如下
一、人員流程方面
目標成本制度推行的必要步驟及手段就是在企業內部成立跨部門組織，整合各部門專業，提前在產品開發階段解決可能發生的問題，因此要讓團隊執行力發揮最佳功效，跨部門組織人員的運作是需要嚴謹的規劃與管理。
二、策略流程方面
目標成本制度是策略性成本管理制度，其策略為以市場為導向，設計出符合顧客需求，價格為顧客所能接受之產品，同時公司自銷售該產品獲取利潤的雙贏局面，因此達成此策略的關鍵課題需清楚設定，並充分讓跨部門團隊成員了解以利營運流程的有效規劃與展開。
三、營運流程方面
目標成本制度之實施程序中有兩大重要階段，分別為目標成本訂定階段及目標成本達成階段，是目標成本制度執行的管理程序中最需大規模及消耗時間精力的活動，因此目標成本制度要順利運作的關鍵，除了須連結上述提及人員流程及策略流程的執行力外，並且強化營運流程的執行力，方相得益彰。

關鍵字

個案研究 ； 新產品開發流程 ； 目標成本制度 ； 執行力

並列摘要

After the successful lead-in by Japan and United States leading enterprise, the target costing system has been confirmed to enable the enterprise for the impact on global competitive prices, and can make great profits. It is also a strategic management system. For now, there are lots of articles and essay to demonstrate and collect the executive procedure of target costing system. My research is concerned if these executive procedures of target costing system could be carried out for other companies with the same cost benefits and results. Regarding the target costing system, there are few articles to discuss the following issue, such as company organization culture, business system and personnel capability.
The focus of my Research is the case company, and demonstrates the critical issues of target costing. Especially concerned the implementation procedures and in accordance to strategy, including the personnel procedure, strategic procedure and operating procedure. Also, my research analytic framework is from the book “EXECUTION”by Larry Bossidy and Ram Charan. According to my research framework to analyze and summarize the critical issues and strategy while the case company carried out the target costing system. Listed below are my research results,
1. Personnel Procedure
To carry out target costing system, the essential step is to establish cross-department team in the enterprise interior. That is, the team leader needs to integrate various departments specialty, find out the questions which possibly occur in the product phase of exploitation and find the solutions. Therefore, the cross-department team must have sincere plan and management to carry out the strength and achieve the best effect.
2. Strategic Procedure
The target costing system is strategic cost management system. Its strategy is market-oriented. In order to achieve the Win-Win situation, the task is to make products for the customer demand, affordable price and company gained profits simultaneously. Therefore, the critical issues and agenda need to be set up clearly in advance, and fully inform the cross-department team member understand in detail before the system is launched and help the operation procedure to be effective and successful.
3. Operating Procedure
There are two important stages, respectively the target cost setting stage and target cost execution stage. There is frequently the most extensive and time-consuming aspect of the target costing process for the organizations studied. In summary, the critical factors to achieve the target costing system must strengthen the execution, including the personnel, strategic and operating procedures. My Research focus on the case company, and to demonstrate the critical issues of target costing system.

並列關鍵字

new products development process ； execution ； case study research ； target costing system

參考文獻

14.Schmelze,George，Rolf Geier and Thomas E. Buttross, “Target costing at ITT automotive,” Managemet Accounting , dec. 1996,pp.26-30.

2.Boynton, A.C.,and R.W.Zumd.1984.An assessment of critical success factors, Sloan Management Review(Summer):p17.

3.Carr,Chris and Julia Ng, “Total cost control:Nissan and its U.K.supplier partnerships,”Management Accounting Research ,Dec.1995,pp.346-365.

5.Fisher,J.1995. implementing target costing, Journal of Cost Management(Summer):pp.50-59

9.Jorge, V.S. 1988. The impact key success factors on company performance, Long Range Planning21, Iss.6 (Dec.) pp.61-62.