出版社：The Japanese Association of Administrative Science
摘要：This paper investigates how the causal relationship among (1) the alternativeorganizations of product development, (2) the alternative methods for settingtarget cost and (3) the alternative decision authority positions in allocation oftarget cost will effect the cost-reduction performance, through questionnairesurvey for the Japanese companies listed on the Tokyo Stock Exchange. We apply the log-linear model to test this relationship. This model willestimate the effects of each factor as well as the combinations among factors. In this research, we found that the relationship between product developmentorganizations and management's decisionauthority in the allocation of producttarget cost among various parts will affect the target-costing performance. Firstly, the decision for allocating target cost of a product to its various partsmade by the product manager will bring good cost-reduction performance underthe organization of “product group center”. Also, the decision for allocatingtarget cost made by both of product manager and parts designers will have thesame results under this organization. On the other hand, the decision of allocating target cost made by the partsdesigners will have a good performance in cost reduction under the “matrixorganization” of product development. As a result, it can be featured that the former is the top-down decision makingin target costing system under the organization of product group center; and thelatter is the bottom-up decision making in target costing system under thematrix organization of product development.
其他摘要：This paper investigates how the causal relationship among (1) the alternativeorganizations of product development, (2) the alternative methods for settingtarget cost and (3) the alternative decision authority positions in allocation oftarget cost will effect the cost-reduction performance, through questionnairesurvey for the Japanese companies listed on the Tokyo Stock Exchange. We apply the log-linear model to test this relationship. This model willestimate the effects of each factor as well as the combinations among factors. In this research, we found that the relationship between product developmentorganizations and management's decisionauthority in the allocation of producttarget cost among various parts will affect the target-costing performance. Firstly, the decision for allocating target cost of a product to its various partsmade by the product manager will bring good cost-reduction performance underthe organization of “product group center”. Also, the decision for allocatingtarget cost made by both of product manager and parts designers will have thesame results under this organization. On the other hand, the decision of allocating target cost made by the partsdesigners will have a good performance in cost reduction under the “matrixorganization” of product development. As a result, it can be featured that the former is the top-down decision makingin target costing system under the organization of product group center; and thelatter is the bottom-up decision making in target costing system under thematrix organization of product development.
