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.