廣受日式企業採用之目標成本制，提早於產品設計、開發時即檢討成本降低的可能性，並以產品生命週期為考量，有效降低成本。不但為一有效降低成本之技法，更為企業利潤規劃之利器。 有系統、具彈性的新產品開發流程是影響產品獲利的重要關鍵，目前大部分企業已不再採取傳統的接力賽式新產品開發流程，而偏向於橄欖球之方式運作，因此跨功能團隊之合作極為重要，而在目標成本制之下，會計人員更為團隊中之重要成員，其所從事之作業將影響目標成本制之順利實施。為深入了解採行目標成本制之不同公司其新產品開發流程以及會計人員作業之差異，本研究以裕隆與中華兩家汽車企業為個案對象。 研究結果如下： 一、裕隆與中華兩企業之新產品開發流程其基本架構上相同。惟兩家公司 偏重的策略有所不同，故在概念發想者、可行性分析、目標成本控管 情形有所差異。 二、目標成本制下，會計人員於新產品開發流程所從事之作業包含「目標 成本之訂定、展開與控管」、「對策略之了解與跨功能團隊合作」、 「資本支出分析、相關法令與匯率資訊之提供」、「成本資訊之提供 」以及「編製相關財務報表」等五個因素構面。 三、兩企業認為會計人員於新產品開發流程從事之作業有相同亦有不同之 處，其會受到兩企業所偏重的策略所影響。 四、會計人員與非會計人員對於會計人員所從事之作業無太大歧見，皆達 成共識，有助於目標成本制之順利運作。 / Target costing is widely adopted by Japanese enterprises. It advances the time of cost-down evaluation to the product design and development stage. By considering into the product life cycle, it lowers the cost effectively. Therefore, for enterprises target costing is not only an effective means of cost reduction but also an useful method of profit projection. A systematic and flexible new product development (NPD) process is the key of profitability of the product. Most enterprises have abandoned the traditional sequential phases of NPD for overlapping phases of development. In overlapping phases of development, cooperation between cross-functional teams is important. Among all, accountants are especially essential because their work affects the practice of target costing. In order to further understand the differences of NPD process and accountant’s activities in different companies, this study has conducted case studies of Yulon and China-motor. The conclusions of this study are: 1.Yulon and China-motor basically adopt the same NPD process. However, the strategies emphasized are different, which cause differences in the idea generator generating, feasibility analysis and the management of target cost. 2.Under target costing, the accountant’s activities in the NPD process include “setting, allocating, controlling and managing the target cost”, “understanding the strategies and cooperating with other participators in cross-functional team”, “analyzing the capital expenditure and providing related law and foreign currency information”, “providing the cost information” and “preparing related financial statements”. 3.The defined roles of accountants in NPD in both enterprises are influenced by their selected strategies. 4.The consensus of accountant’s activities between the accountants and other team members is helpful to the practice of target costing.