Empirical Study on Target Costing for Integrated Cost Management

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  • 原価企画の統合的コスト・マネジメントに関する実証研究
  • ゲンカ キカク ノ トウゴウテキ コスト マネジメント ニ カンスル ジッショウ ケンキュウ

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Considerations of researchers regarding new product development include the planning of product strategy, formation of product theme, and cost management through target costs and so on. These factors have been studied independently. Thus, there has been no consideration of the relationship among these factors, as well as the relationship between these factors and profitability. The aim of this paper is to determine the relationship among these factors by causal analysis through three structural equation models and to confirm that companies that maintain a successful relationship among factors may attain good profitability.

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