原價戰略을 위한 原價企劃活用에 관한 硏究 = A Study on The Use of Target Costing for Cost Strategy

다국어 초록 (Multilingual Abstract)

The cost management which we use generally nowadays is that for activities on the decision of specification and the preparation for manufacturing. but, the importances of the development of the new products and the cost management in product design, that is the necessity of the TCM (target cost management) activity is more increasing as the products life cycles' dimunition and AMT (advanced manufacturing technology) environment changes. In this study, I research and analyze the activity course and effect about the cost management changing course, and the concept of the TCM, and the use of target costing.
There should be the constitution of the job plan is TCM, the decision for cost-goal, the improvement of the concise distribution method, the improvement of the cost estimate method, the scientific management of the cost improvement, and the betterment of the system and organization of the product development. for effective operation of the TCM in our industry. there are various methods about TCM according to happening from the each workers.
Therefore, there should be more studies on them afterwards.

목차 (Table of Contents)

• Ⅰ. 序論
• Ⅱ. 原價管理시스템의 變遷過程
• Ⅲ. 原價企劃의 槪念과 構造
• Ⅳ. 原價企劃의 活用
• Ⅴ. 結論