Journal Article 原価企画の実態調査に関するレビュー研究 : 原価企画の目的観の推移についての考察
Review on Survey Studies of Target Costing : Shift in the Purpose of Target Costing

趙, 〓〓  ,  Tingting, Zhao  ,  北海道大学  ,  Hokkaido University

26pp.143 - 153 , 2015-05-01
Target costing was used for the purpose of "cost reduction" at the beginning of being developed. As the spreading of Target costing, various purposes start to be recognized, like "needs of customers", "the quality", "timely introduction of a new product", "profit management" and so on. And then opinions that the purpose of target costing has moved from cost reduction to profit management have increased. Based on these various purposes, Target costing was defined variously, and the real target costing becomes uncertain. To make the character of target costing clear, I aimed at the purpose of target costing, checking the relationship between both of the researcher's view to the purpose of target costing and the recognition by business about the purpose of target costing.

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