企業面對全球競爭，所壓縮利潤必需降低更多成本。目標成本制重視源流管理，從新產品設計階段開始掌控成本，為有效成本管理工具。擬採用企業除期待目標成本制帶來成效外，對於可能遭遇問題亦是關注。但相關文獻十分缺乏，值得深入研究。 本研究希冀探討實施目標成本制企業所遭遇及需急迫解決問題，做為企業提早規劃防範之用。研究結果如下： 一、個案公司對問卷所列問題皆有遭遇，經因素分析後可分為七個構面。 二、共同遭遇需急迫解決問題為「目標成本的訂定及達成」及「資訊的取得及衡量」。 三、不同遭遇需急迫解決問題及其原因如下： 「內部衝突及時間管理」：導入時間較晚，組織架構仍需調整。 「上下游廠商及產品創新」：協同開發模式發展較晚，對供應商能力品質較不確定。 「技術母廠的溝通及許可」：技術母廠掌控設計造成諸多限制。 / In competitive environment, enterprises need to decrease cost to prohibit profit keeping diminish. Target Costing advances the time of cost-down evaluation to the product design and development stage. It’s an effective cost management system. Enterprises not only expect the effect after adopting but also beware of difficulties during implementation. But there are few relative researches in the world. It is worthy of closer study. The purpose of study is to explore the urgency difficulties during implementation. It can be an advice to enterprises to avoid incurring same difficulties. The conclusions of this study are: 1.Case companies suffered all the difficulties. By factor analysis, all the difficulties can be divided into seven aspects. 2.The same urgent difficulties are “setting and achieving target costs” and “acquiring and measuring information”. 3.The different urgent difficulties and the causes are: “Internal conflict and time management”: The implementation-time was not long enough; organization structure needs to be adjusted. “Value chain and produce innovation”: It was too late to make collaborative development. The qualities and capacities of supplies were uncertainty. “Communication and permission from parent manufacturing companies”: Enterprise was been constrained by lack of design right from parent manufacturing company.

在台灣加入WTO之後，產業將面臨國內外經營環境劇變的衝擊，在此波演變中，企業應如何自保，並更進一步提昇企業的核心能力呢？目標成本制乃提昇企業競爭力之一大利器。然而，此一競爭利器在國外已蔚為風尚之際，國內企業卻仍採觀望之態度，探究其原因，乃在國內學術界對於目標成本制之研究頗為缺乏，且國內產業界具體實施情形亦無從得知。本研究旨在探討目標成本制之關鍵成功因素為何，以期能使國內企業界對目標成本制能有更深一層的認識。 　　本論文係以探索性的方式，首先藉由相關文獻之探討，對於目標成本制關鍵成功因素變數進行初步彙整，緊接著進行個案訪談將變數加以修正完備，最後進行問卷之設計與發放，待回收後進行統計分析。 　　本研究之研究結果如下： 　　1. 就整體而言，歸納出前10名之關鍵成功因素依序為「公司有明確且一致策略目標」、「設定合理明確的目標」、「高階主管的承諾與支持」、「設計的品質管理」、「與公司產品、行銷策略相結合」、「產品開發經理的協調與整合能力」、「顧客與市場資訊的蒐集」、「因應競爭對手策略的能力」、「VE、VA的能力」、「因應產業環境變化的能力」。 　　2. 由於各產業所面臨的生存環境有所差距，所以其在施行目標成本制時，所應特別之著重之因素也略有差異。汽車業較重視「產品改善經理掌握顧客需求的能力」、「供應商品質的管理」、「供應商成本意識的提昇」、及「對目前成本結構的掌握和分析」;精密機械業較重視「產品開發經理掌握顧客需求的能力」;家電業較重視「與部門內員工溝通」、及「產品開發經理掌握顧客需求的能力」。 　　3. 由於各公司策略、企業文化、及產品特性有所不同，且所面臨之難題亦有所異。因此，不同企業在施行目標成本制時，應再考量自身之策略、產品特性、及經營課題，以歸納出適用於該企業之目標成本制關鍵成功因素。 　　4. 因素分析之結果共分為十一個因素構面，分別為:「目標分配與達成」、「供應商面」、「規劃與複核」、「顧客資訊之掌握與運用」、「因應外部變化之能力」、「策略管理及同步開發、同步工程」、「重量級產品經理之設置」、「物流、資訊流與部門內溝通」、「給予員工激勵與明確目標」、「產品經理的協調與整合能力」及「產品經理的技術能力」。 / After Taiwan enters WTO, the enterprises in Taiwan will face a rapid change of the domestic and international business management environment. In this revolutionary transformation, how can those enterprises survive and build up their core competency? Target Costing is a good tool for business to raise their competency in the midst of competition. While Target Costing has been used widely in many other countries, the enterprises in our country are still hesitating and are making no move toward this system. After we investigated the situation, we found that Taiwan's researching institutions have not carried out much research of Target Costing, and also that there is no way for people to find out what is practiced by Taiwan's industry. The purpose of the study is to explore the key success factors with the implementation of Target Costing. We hope our research will be helpful to the enterprises in Taiwan. 　　This study is done with the exploratory method. First, by researching the related literatures, we have done the initial organization of the variables of the key success factors of Target Costing. Second, we had several interviews with those managers who make this regime in practice, and then we modified the variables mentioned above. Finally, according to our work in stage one and two, we designed and collected our questionnaires, and then used multivariate analysis to analyze the cases and draw our conclusions. 　　The conclusions of this study are: 　　1. As a whole, the top ten key success factors are “the company's strategy goal is consist and clear”, “target set is reasonable and clear”, “commitment and support from top management”, “design quality management”, “the regime can combine with company's product and marketing strategy”, “negotiating and integrating capability of product development managers”, “collecting the information of customer and market”, “ capability of replying to competitor’s strategy”, “capability of VE and VA” and “capability of replying to the change of industry environment”. 　　2. Because every industry faces a different business environment, the key factors that they should focus on are different. In automobile industry “the capability of product development manager in catching customer demand”, “supply quality management”, “cost consensus improvement of supplier” and “the capability of management in understanding and analyzing the cost structure” are the most important; in precision machinery business, “the capability of product development manager in catching customer demand” has the priority and in consumer electronic industry, “communicate with staffs” and “the capability of product development manager in catching customer demand” are the most important factors. 　　3. Because different enterprises have different strategies, products, cultures and issues, they must consider their own situation when they make this regime into practice. 　　4. The result of factor analysis is divided into 11 aspects. They are “distribution and accomplish of target”, “supplier”, “plan and review”, “catching and using the information of customer”, “capability to response the outside change”, “strategy management and concurrent engineering”, “ establishment of heavy-weighted product management”, “material flow, information flow and communication between departments”, “motivating employees and giving them definite target”, “negotiating and integrating capability of product managers” and “technical capability of product management”.

台灣的競爭優勢在於為數眾多的企業，彼此在產品供應鏈上有著強烈互補性與製程連貫性，惟彼此間並無有效供應鏈管理，而使彼此發揮綜效。目標成本具備有效管理、整合供應鏈及較少成本中心之優勢，其在日本發展成熟且應用範圍相當廣泛，而台灣卻甚少企業了解及採用。探究其原因在於台灣探討該制度導入過程之研究或文獻相對稀少，而導致企業界裹足不前。 因此，本研究以個案研究方式對手錶產業之個案公司進行研究，由組織管理型態、目標成本管理程序、與供應商之關係三方面探討目標成本制導入過程中可能產生之問題及解決方法。研究結果指出組織型態之改變可使目標成本制順利導入，跨功能團隊亦能成功縮短新產品開發時間。另外，採行合適之目標成本管理程序能有效降低新產品開發成本，供應商關係亦因目標成本制之導入而與個案公司緊密結合，進而達到整合供應鏈之效果。 / The advantage of Taiwan in competition is that there are a lot of companies which are complemented in supply chain. However, there isn’t an effective management to bring these companies into full play. Target Costing can integrate and manage supply chain cost-effectively, and is popular in Japanese enterprise. The reason is that there aren’t enough references and research to introduce the management costing system in Taiwan. Accordingly, this research is a case study of the watch industry. It explains how to introduce Target Costing into enterprise in three aspects: organization management, target costing procedure, and the relationship with supplier. The result indicates that the change of organization can ease the introduction of Target Costing, and the cross-functional teams help to reduce the duration of new product development. If the company adopts appropriate Target Costing procedure, it can also reduce the product development cost. Target Costing can also strengthen the relationship with supplier, which results in a thoroughly integrated supply chain.

目標成本制被譽為日式管理之秘密利器，其協助企業取得競爭優勢之主因為在產品企畫設計階段即有效掌握產品成本結構，並在產品成本發生前即對其進行規劃、估計以及管理，並且在製造階段中配合成本改善持續降低成本。 目標成本制的實施重點在於制度的實施過程是由研發、設計、採購、生產、行銷以及財務各功能人員，透過跨部門團隊合作的方式，將個人本身所具備的知識和能力跨過部門之間的藩籬，運用在目標成本制的流程中。而會計人員也是目標成本制跨功能團隊小組中的關鍵成員，其所具備之關鍵知識與能力，將影響目標成本制的順利實施。本研究之主要目的即探討為使目標成本制順利實施，會計人員應具備的知識與能力為何。並經由本研究分析後獲得以下結論: 一、目標成本制下會計人員所應具備的知識與能力項目包含「跨功能團隊合作」、「成本資訊的掌握與分析」、「會計資訊需求的掌握與表達」、「製造成本之標準制定與差異分析」、「對流程之了解與目標成本之分配」、「對策略的了解」、「資本支出分析之能力」、「生命週期成本的估算與分配」等八個因素構面，以及「評估目標成本達成狀況之能力」和「有系統地分析及思考之能力」二個項目。 二、目標成本制下會計人員所應具備的知識與能力項目會因產業不同而有所不同。 三、目標成本制下會計人員與非會計人員對於會計人員所應具備的知識與能力之看法，雖有少數項目呈現差異，但整體而言尚稱具有共識。 關鍵字:目標成本制、會計人員、知識、能力 / Target costing is famous as the Japan’s secret weapon which assists the enterprises taking the competitive advantage. It helps the corporations to plan, estimate, and manage the cost of the products efficiently at planning and design stage. Besides, it also keeps the cost down continually with kaizen system in the manufacturing processes. The critical point executing in the target costing is the knowledge and capability owned by the multi-functional team members utilized. The team members came from R&D, design, procurement, manufacturing, marketing and finance. The accountant who plays a great part in the team, has a great impact on the results of the system by his/her knowledge and capability. The purpose of this research is to find out the knowledge and capability that the accountants should possess for the effective results of the target costing. The results of this research are as follows: 1. The critical items of knowledge and capability which the accountants should possess are composed of “cooperating with other participators in multi-functional team”, “handling and analyzing the cost information”, “handling and expressing the demands of the accounting information”, “setting the standard manufacturing costs and analyzing the differences”, “understanding the processes and allocating the target cost” , “understanding the strategy” , “analyzing the capital expenditure” , “ estimating the life cycle cost and evaluating allocation degree of the target cost” , “evaluating the status of the target cost achieved” , “ analytical and thinking systematically”. 2. The knowledge and capability that the accountants should own will differ from industry to industry. 3. Although some knowledge and capability that the accountants should own are different between the opinions of the accountants and the other team members, they still have consensus as a whole. Keywords: Target costing, The accountants, Knowledge, Capability

本研究探討新產品開發關鍵成功因素與其管理方式，以及產品專案創新類型如何影響新產品開發關鍵成功因素之重要性，並辨別在不同產品專案創新類型下可提升新產品開發專案績效之關鍵成功因素。本研究以國內某汽車製造公司為個案研究對象，並透過問卷調查與統計分析之結果提出以下四項結論： 一、新產品開發關鍵成功因素構面包含供應商、技術母廠、經銷商、高階主管與跨功能團隊、新產品開發管理、績效評估與獎酬等六大構面。於新產品開發過程中，企業針對各構面設有相關的管理作法。 二、新產品開發關鍵成功因素之重要性會受產品專案創新類型不同而有所差異。 三、在大改專案下，高階主管與跨功能團隊構面、新產品開發管理構面、績效評估與獎酬構面對新產品開發專案績效構面有顯著正向影響。 四、在小改專案下，供應商構面、高階主管與跨功能團隊構面、績效評估與獎酬構面對新產品開發專案績效構面有顯著正向影響。 / The study focuses on several topics: critical success factors of new product development, product project innovative type’s influence on relative importance of critical success factors, identification of critical success factors which improve project performance in different product project innovative types. The study applies case study based on one motor manufacturing company, questionnaire, and statistical analysis. The results are as follows: 1. Critical success factors of new product development include supplier dimension, technical parent company dimension, distributor dimension, upper management and cross functional team dimension, new product development management dimension, performance appraisal and reward dimension. During the project time, the company establishes proper management regarding various dimensions. 2. The importance level of critical success factors is influenced by product project innovative types. 3. Under big projects, three dimensions which include upper management and cross functional team dimension, new product development management dimension, performance appraisal and reward dimension, have positive impact on project performance dimension. 4. Under small projects, three dimensions which include supplier dimension, upper management and cross functional team dimension, performance appraisal and reward dimension, have positive impact on project performance dimension.

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.