Journal of Korean Society for Quality Management (품질경영학회지)

Korean Society for Quality Management (한국품질경영학회)
권호 표지

Relationship between Target Costing Practices and Organizational Performance : An Empirical study

원가기획시스템의 실무수준과 성과간의 관련성에 관한 실증연구

  • 육근효 (부산외국어대학교 경영학부)
  • Published : 2003.09.01
Download PDF
⟨ Previous Next ⟩

Abstract

Target Costing research has a long history in the study of management control systems. However, there is very little published empirical analysis studies on Target Costing. This study investigate the impact of Target Costing practices on organizational performance. This study uses survey responses from executive at 125 Target Costing practicing firms to better understand the benefits that firms have experienced through Target Costing adoption and whether a more comprehensive implementation is worthwhile. The research results demonstrate that Target Costing has a positive and significant relationship with low cost, efficiency of R&D, and interaction facilitation. In particular, there is significant and positive relationship between organizational structure and performance. This study indicate that Target Costing is a vital management strategy to build and sustain competitive advantage.

Keywords

References

  1. 류세걸(1995). 생산환경변화에 따른 원가기획시스템의 특성과 성과간의 관계분석, 박사학위 논문, 경북대학교
  2. 안기명(1999). TC수행정도와 신제품개발성공요인 및 생산성간의 관련성에 관 한실증연구, 회계정보연구, 제12권, pp.15-36
  3. 육근효(2002). 원가기획시스템의 주요성공요인과 성과간의 관련성에 관한 실증연구, 경영학 연구, 제31권 제4호,pp.951-974
  4. 조현연 · 양혜영(2000). 원가기획의 도입요인과 효과에 관한 연구, 회계저널 제9권 제1호, pp.21-50
  5. 최종민 · 이연희(2002). 첨단 생산기술도입과 비재무 성과정보의 생산성 개선효과, 경영학 연구, 제31권 제1호,pp.37-62
  6. 加登 豊(1993).原儒企畵:戰略的コストマネジメント,日本經振構新聞社
  7. 窪田祐一(2001).原價企畵におけるインタ-うクティブ·コントロ-ル·システム,原價計算研究,Vol.25 No.2,pp.10-18
  8. 田中雅康(1995).原價企畵の理論と實踐,中央經濟社
  9. 日本會計硏究學會(1996).原價企畵硏究の課題,森山畵店
  10. 牧戶孝郎(2000).日木的管理會計の特質と海外移轉,會計,第157卷 第3號,pp.1-14
  11. 吉田榮介(1999),原儒企畵に關する組織能カとアウトプットとの關係,六甲臺論集,第46卷第1號,pp.85-103
  12. Ahmed, N.U., Runc, E.A., Montagno,R.V.(1991). A comparative study ofUS manufacturing firms at variousstages of just-in-time implementation.International JournaI of ProductionResearch 29 (4), pp.787-802
  13. Ansari, S. L., J. E. Bell and theCAM-I Target Cost Core Group,(1997). Target Costing: The NextFrontier in Strategic CostManagement, Irwin
  14. Clark, K. B. and T. Fujimoto.(1991).Product Development Performance:Strategy, Organization andManagement in the WorId AutoIndustry, Harvard Business SchoolPress
  15. Cooper, R. and R. Slagmulder,(1997).Target Costing and VaIue Engineering,Productivity Press
  16. Dent, J.F.(1990). Strategy, organizationand control: some possibilities foraccounting research. Accounting,Organization and Society, Vol.15,pp.3-25 https://doi.org/10.1016/0361-3682(90)90010-R
  17. Ewert, R. & Ernst, C.(1999). Targetcosting, co-ordination and strategiccost management, The European Accounting Review, Vol.8 No.1,pp.23-49 https://doi.org/10.1080/096381899336131
  18. Ezzamel, M.(1990). The impact ofenvironmental uncertainly, managerialautonomy and size and budgetcharacteristics, Management AccountingResearch, 1, pp.181-197 https://doi.org/10.1016/S1044-5005(90)70057-1
  19. Fullerton, R.R. & McWatters, C.S.(1999b). An Empirical Investigationof the Relationship Between JIT andFinancial Performance. WorkingPaper, McGill University, Montreal,Que
  20. Hoque, Z. & James, W. (2000). LinkingBalanced Scorecard Measures to sizeand market Factors : impact onorganizational performance, Journal ofManagement Accounting Research,Vol. 12, pp.1-17
  21. Im, J.H. & Lee, S.M. (1989).Implementation of just-in-timesystems in US manufacturing firms.International Journal of Operationsand Production Management 9 (1),pp.5-14 https://doi.org/10.1108/EUM0000000001213
  22. Koga, K.(1999). Determinants ofEffective Product Cost Managementduring Product Development: Openingthe Black Box of Target Costing,Working Papaer, Waseda University,Japan
  23. Libby, T., & Waterhouse, J. H.(1996).Predicting change in managementaccounting systems. Journal ofManagement Accounting Research,8, pp.137-150
  24. Miller, D. & Friesen, P.H.(1982).Innovation in conservative andentrepreneurial firms: two modelsof strategic momentum, StrategicManagement Journal, pp.1-25
  25. Nelson, R. 1991. Why do firmsdiffer and how does it matter?Strategic Management journal.Vol.12, pp.61-74 https://doi.org/10.1002/smj.4250121006
  26. Nonaka, I. & H. Takeuchi,(1995).The Knowledge Creating Company:How Japanese companies Createthe Dynamics of Innovation, OxfordUniversity Press
  27. Nunully, J. C.(1978). PsychometricTheory. 2nd edn. McGraw-Hill, NY
  28. Porter, M.(1980). Competitive Strategy.New York: The Free Press
  29. Tani, T.(1995). Interactive Control inTarget Cost Management, ManagementAccounting Research, Vol.6, No.4,pp.399-414
  30. Tani, T.(1998). 'How Japanese companiesare prepanng and using cost tables'Working Paper, (Presented at EAA $21^{st}$ Annual Congress, April, Antwerp,Belgium), 1998
  31. Tani, T. and Y., Kato,(1994) 'Targetcosting in Japan' in : Dellman, K. andFranz, K.P., (eds), Neuere Entwick-Iungen im Kostenmanagement (VerlagPaul Haupt), pp.191-222
  32. Teece, D. J., G. Pisano, & A.Shuen.(1997).Dynamic Capabilities and StrategicManagement, Strategic Management Jouranl, Vol.18, pp.509-533 https://doi.org/10.1002/(SICI)1097-0266(199708)18:7<509::AID-SMJ882>3.0.CO;2-Z
  33. White, R.E., Pearson, J.N., Wilson,J.R.(1999). JIT manufacturing : asurvey of implementations in smalland large US manufacturers.Management Science 45, pp.1-15 https://doi.org/10.1287/mnsc.45.1.1
  34. Yoshikawa, T., Innes, J. and F. Mitchell,(1990). 'Cost tables : a foundation ofJapanese cost management' Journal ofcost Management, Fall), pp.30-36