Target cost management in japanese companies: Current state of the art

Takeyuki Tani*, Hiroshi Okano, Nobumasa Shimizu, Yoshihide Iwabuchi, Junji Fukuda, Shiran Cooray


研究成果: Article査読

63 被引用数 (Scopus)


Target cost management or TCM is concerned with simultaneously achieving a target cost along with planning, development and detailed design of new products by using methods such as value engineering (VE). In this paper, we explore a wide variety of TCM practices. The first major finding is that TCM has come to be applied in process industries as well as in assembly industries. Secondly, TCM has multiple objectives of cost reduction, quality assurance, timely introduction of new products into the market, and product development to attract customers. Thirdly, simultaneous engineering is a key concept of TCM. Fourthly, adjustment between allowable costs and forecasted actual costs is a popular practice in setting target costs. Fifthly, TCM activities are monitored even during mass-production to promote continuous improvement. Lastly, co-operation with suppliers is one of the most important factors for the successful transfer of TCM to foreign subsidiaries.

ジャーナルManagement Accounting Research
出版ステータスPublished - 1994 3月

ASJC Scopus subject areas

  • 会計
  • 財務
  • 情報システムおよび情報管理


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