策略與目標成本制關係之探索性研究－透過國內兩企業之比較個案

Abstract

本文嘗試探討企業策略與目標成本制間之具體關係，藉以建立並初步驗證兩者間關係之權變理論模型。文中以我國內兩汽車企業為對象，透過個案研究法，從組織管理型態、目標成本管理程序、以及與供應商關係之三方面探討兩企業的實際運作情形，並對兩者制度進行比較。結果發現：(1)目標成本制可輔助策略之具體實現，具有幫助策略實行之功能，故應配合企業所採策略來設計或選擇制度的運作方式，以將策略落實於日常管理活動中而助策略之實行與達成。(2)策略會影響目標成本制之具體運作方式，故當企業所採策略不同，目標成本制的實施內容與運作方式亦會有所差異。(3)然而無論所採策略為何，實行目標成本制時有企業皆須重視或實施之處，對於這些無論所採策略為何而實施內容共同之處亦應加以重視。

To verify the contingency model, this study investigates the relationship between corporate strategy and target cost management system. I use the case study method to examine two domestic automobile enterprises. The implementation processes are explored and comparative analyses are implemented from three perspectives: organization management type, target cost management process, and the relationship with suppliers. The results are as follows. (1)The target cost management system assists the implementation of management strategy. Consequently, to carry out the strategy into day-to-day management activities, enterprises should consider what strategy they take when designing or choosing the operational ways of target cost management system. (2)The management strategy does affect the implementation processes of target cost management system. The implementation content and method of target cost management may differ among firms with different strategies. (3)No matter what strategy is, there are some commonalities that companies should emphasize on or adopt when implementing target cost management.