||原価企画と利益管理 : ファナックを事例として《論文》
Target Costing with Profit Management : a case study of Fanuc
73 , 2016-3 , 埼玉大学経済学会
１．はじめに２．ファナックの原価企画 ２－１．目標原価を達成する仕組み ２－２．Weniger Teile の概念３．原価企画と経営費用 ３－１．経営費用の概念とその分類 ３－２．経営費用の分析 ３－３．損益分岐点分析４．利益管理のメカニズム ４－１．ROS（売上高利益率）の本質 ４－２．利益管理の論理５．おわりに
This research examines the relationship between target costing and profit management. Target costing is very closely linked with a company’s long-term profit and product planning. Target costing is a comprehensive strategic profit management system. To accomplish this research, we chose to analyze the case of Fanuc. Target costing is introduced as a technique that aims to manage product costs throughout the design stage. Since a large portion of costs are incurred in the design stage, manufacturers are advised to focus on the design process to lower the costs. When manufacturers need to focus on the profitability of products, ROS（Return on Sales） provides a better measure. The desired profit is determined on the basis of the company’ s desired ROS. ROS includes break-even point ratio. Therefore, we divide total costs into variable costs and fixed costs. In Fanuc,“Weniger Teile”（which means to reduce component parts） is a tool for reducing variable costs. The ratio of variable costs is 50％ and the ratio of fixed costs is 15％. Fanuc sets 35％ for ROS and 30％ as its break-even point ratio. Thus, the second set of ratios should be realized if one to accomplish the first set. Fanuc succeeds in combining target costing with profit management.