예산참가수준과 업적평가유형이 원가기획 목표달성에 미치는 영향 = Impacts of Participation Levels in the Budgeting Process and Performance Evaluation Methods on Achieving Goal of Target Costing

다국어 초록 (Multilingual Abstract)

This paper attempts to study the target costing practices in the Korean manufacturing industries and to suggest cost-reduction strategies that would be helpful in achieving the target costing goals. We examine the motivational impacts of harmony of participation in budgeting and performance evaluation methods on the cost-reduction goal attainability of product designers in the product development process. Participation methods include the participative approach and the non-participative approach, and performance evaluation methods include the individual-based model and the individual and group- based model. When product designers are evaluated by individual-based information only, they should be able to participate in setting target cost. Also, when product designers are evaluated by the information that includes uncon- trollable factors, they should not be allowed to participate in setting target cost. Rather, the supervisor or the product manager should give the target in order to achieve a better cost-reduction goal attainability.