紀要論文 The Innovation Mechanism in Target Costing

Shimizu, Nobumasa

(32)  , pp.3 - 12 , 2018-03 , The Institute of Comparative Economic Studies, Hosei University
ISSN:09111247
NII書誌ID(NCID):AA10459262
内容記述
Target costing research studies the series of activities that handle cost management at the development and design stages of new products. The knowledge creation activities of each participant are positioned as essential elements in the target costing activities that create the cost in the new product development and design stages. Based on introspective conduct, the essence of knowledge creation is found in new knowledge creation activities triggered by psychological phenomena such as the blurring of concepts and knowledge fluctuation. The potential for generating new creative knowledge are triggered when given information that cannot be processed with the existing knowledge system. Target cost constitutes such information under some conditions. Information that suppresses knowledge creation exists. With such information, there is little knowledge fluctuation and low potential for generating original knowledge. Whether target cost constitutes information that promotes or suppresses knowledge creation is determined by the extent of participants’ knowledge fluctuation in the product planning stage before the target cost is indicated, and the size of the gap between target cost and drifting cost.
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http://repo.lib.hosei.ac.jp/bitstream/10114/13790/1/j32-shimizu.pdf

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