在台灣加入WTO之後，產業將面臨國內外經營環境劇變的衝擊，在此波演變中，企業應如何自保，並更進一步提昇企業的核心能力呢？目標成本制乃提昇企業競爭力之一大利器。然而，此一競爭利器在國外已蔚為風尚之際，國內企業卻仍採觀望之態度，探究其原因，乃在國內學術界對於目標成本制之研究頗為缺乏，且國內產業界具體實施情形亦無從得知。本研究旨在探討目標成本制之關鍵成功因素為何，以期能使國內企業界對目標成本制能有更深一層的認識。
　　本論文係以探索性的方式，首先藉由相關文獻之探討，對於目標成本制關鍵成功因素變數進行初步彙整，緊接著進行個案訪談將變數加以修正完備，最後進行問卷之設計與發放，待回收後進行統計分析。
　　本研究之研究結果如下：
　　1. 就整體而言，歸納出前10名之關鍵成功因素依序為「公司有明確且一致策略目標」、「設定合理明確的目標」、「高階主管的承諾與支持」、「設計的品質管理」、「與公司產品、行銷策略相結合」、「產品開發經理的協調與整合能力」、「顧客與市場資訊的蒐集」、「因應競爭對手策略的能力」、「VE、VA的能力」、「因應產業環境變化的能力」。
　　2. 由於各產業所面臨的生存環境有所差距，所以其在施行目標成本制時，所應特別之著重之因素也略有差異。汽車業較重視「產品改善經理掌握顧客需求的能力」、「供應商品質的管理」、「供應商成本意識的提昇」、及「對目前成本結構的掌握和分析」;精密機械業較重視「產品開發經理掌握顧客需求的能力」;家電業較重視「與部門內員工溝通」、及「產品開發經理掌握顧客需求的能力」。
　　3. 由於各公司策略、企業文化、及產品特性有所不同，且所面臨之難題亦有所異。因此，不同企業在施行目標成本制時，應再考量自身之策略、產品特性、及經營課題，以歸納出適用於該企業之目標成本制關鍵成功因素。
　　4. 因素分析之結果共分為十一個因素構面，分別為:「目標分配與達成」、「供應商面」、「規劃與複核」、「顧客資訊之掌握與運用」、「因應外部變化之能力」、「策略管理及同步開發、同步工程」、「重量級產品經理之設置」、「物流、資訊流與部門內溝通」、「給予員工激勵與明確目標」、「產品經理的協調與整合能力」及「產品經理的技術能力」。

　　After Taiwan enters WTO, the enterprises in Taiwan will face a rapid change of the domestic and international business management environment. In this revolutionary transformation, how can those enterprises survive and build up their core competency? Target Costing is a good tool for business to raise their competency in the midst of competition. While Target Costing has been used widely in many other countries, the enterprises in our country are still hesitating and are making no move toward this system. After we investigated the situation, we found that Taiwan's researching institutions have not carried out much research of Target Costing, and also that there is no way for people to find out what is practiced by Taiwan's industry. The purpose of the study is to explore the key success factors with the implementation of Target Costing. We hope our research will be helpful to the enterprises in Taiwan.
　　This study is done with the exploratory method. First, by researching the related literatures, we have done the initial organization of the variables of the key success factors of Target Costing. Second, we had several interviews with those managers who make this regime in practice, and then we modified the variables mentioned above. Finally, according to our work in stage one and two, we designed and collected our questionnaires, and then used multivariate analysis to analyze the cases and draw our conclusions.
　　The conclusions of this study are:
　　1. As a whole, the top ten key success factors are “the company's strategy goal is consist and clear”, “target set is reasonable and clear”, “commitment and support from top management”, “design quality management”, “the regime can combine with company's product and marketing strategy”, “negotiating and integrating capability of product development managers”, “collecting the information of customer and market”, “ capability of replying to competitor’s strategy”, “capability of VE and VA” and “capability of replying to the change of industry environment”.
　　2. Because every industry faces a different business environment, the key factors that they should focus on are different. In automobile industry “the capability of product development manager in catching customer demand”, “supply quality management”, “cost consensus improvement of supplier” and “the capability of management in understanding and analyzing the cost structure” are the most important; in precision machinery business, “the capability of product development manager in catching customer demand” has the priority and in consumer electronic industry, “communicate with staffs” and “the capability of product development manager in catching customer demand” are the most important factors.
　　3. Because different enterprises have different strategies, products, cultures and issues, they must consider their own situation when they make this regime into practice.
　　4. The result of factor analysis is divided into 11 aspects. They are “distribution and accomplish of target”, “supplier”, “plan and review”, “catching and using the information of customer”, “capability to response the outside change”, “strategy management and concurrent engineering”, “ establishment of heavy-weighted product management”, “material flow, information flow and communication between departments”, “motivating employees and giving them definite target”, “negotiating and integrating capability of product managers” and “technical capability of product management”.

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