원가기획의 경험연수가 원가절감 달성에 미치는 영향

This paper has devoted attention to the relations among the experienced years of target costing, participative methods of setting target cost in the product development process and cost reduction performance measure. To test the hypothesis which are proposed with respect to the influences of experienced years of target costing on the participative methods of setting target cost, cost reduction performance measure, and to the participative methods of setting target cost on the cost reduction performance measure, an empirical research was conducted on 186 products and/or parts. On the basis of the results in this empirical research, the findings of this paper can be summarized as follows. First, we tested H1 which states that the experienced years of target costing is positively related to the participative methods of setting target cost. But the validity of regression model may not be corroborated in the hypotheses predictions. Second, the participative methods of setting target cost are positively related to the cost reduction performance measure, even after controlling for all the other variables. But the results show that the coefficient on the participative methods variable is not significant. Third, the cost reduction goal attainability in the product development is positively related to the experienced years of target costing. But all estimated coefficients are not statistically significant. The results of this research help to enhance the firms to become aligned and focused on implementing management systems that realize price-competitive cost levels.