환경요인, 조직구조, 원가기획 성과간의 인과관계에 관한 실증연구

The target costing process is a system of profit planning and cost management that is price led, customer focused, design centered, and cross- functional. Target costing initiates cost management at the earliest stages of product development and applies it throughout the product life cycle by actively involving the entire value chain and supply chain. To implement target cost management successfully, many tools and techniques are required. However, target cost management is not a simple combination of these individual tools and techniques, but rather is a dynamic and comprehensive system, efficiently integrating all the environmental factors in an efficient way in inter-firm networks. In practice, the mode of target costing structure systematically differs depending on the nature of transaction of parts and characteristic composition of suppliers. However, types of suppliers(i.e. parts manufactured by outside suppliers according to “drawings supplied” by the core firm, and parts manufactured by outside suppliers according to “drawings approved” by the core firm), their relations to core firms, and information asymmetry between core firm and suppliers(to the degree that development processes are entrusted to the supplier, knowledge on the detailed cost contents become more difficult to be obtained by the core firm), have been relatively neglected in existing literature. This paper investigates the product development organization in which the suppliers can participate, in connection with target costing effects for the Korean companies. For this purpose, this study empirically analysed the data based on the questionnaire survey. Except for demography items, three point Likert scales were used to measure target costing system practices. The questionnaire with cover letter and a postage- paid was sent to target costing senior managers of all 375 Korean manufacturing companies(suppliers) in June-July 1997. After the second mailing with one-month interval, 102 responses(36 DA suppliers, 66 DS suppliers) were received with a response rate of 28.8% 26.4% respectively. This paper develops a conceptual framework for defining supplier relations and analysing its determinants, by borrowing approaches from economic and organization theories. This framework is used to develop a number of hypotheses. All the hypothesis were tested by applying the generalized loglinear model. The generalized loglinear model will estimate the regression coefficients of each variable and the combination of categories of several variables, and also show the z-value of the coefficients. This method was applied to the data of category variables as factors included in the hypotheses. The following main conclusions can be drawn from this study. First, the level of supplier involvement in design work is negatively associated with the customization of the design of the component. Second, the core firm(assembler or manufacturer) adopts the heavy weight PM(product manager) much more, if its parts are manufactured by the outside suppliers(drawings supplied), whereas the core firms adopts the light weight PM much more, if its parts are manufactured by the outside suppliers(drawings approved). Third, the higher the core firms with light heavy PM(product manager) share the benefits and risks in producing specialized parts with the detail-controlled parts maker, the better their target cost is achieved. On the other hand, the lower the core firms with heavy weight PM in design work share the benefits and risks in producing the functionally important parts with the black-box parts maker, the better their target cost is achieved. We attribute this result, in part, to the continued role of profit sharing reward system, incomplete contracting, hold up problems, and mechanistic control, which inhibited the development of concurrent engineering, inter-firm cost management, and inter- organizational trust.