戰略的 原價管理로서의 原價企劃活動 = Target Costing Activity in Strategic Cost Management

다국어 초록 (Multilingual Abstract)

Target costing is a strategic management tool that seeks to reduce a product's cost over its lifetime. Target costing has universal features like JIT production systems and emerged in Japanese circumstances.
The objective of this paper is to provide an understanding of target costing through a description of its structure and its supporting information systems. Target costing is not actually a form of costing. Rather it is an activity which is aimed at reducing the life-cycle costs of new products, while ensuring quality, reliability, and other consumer requirements, by examining all possible ideas for cost reduction at the product planning, research and development. But it is not just a cost reduction technique, it is part of a comprehensive strategic profit management system.