目標成本制被譽為日式管理之秘密利器，其協助企業取得競爭優勢之主因為在產品企畫設計階段即有效掌握產品成本結構，並在產品成本發生前即對其進行規劃、估計以及管理，並且在製造階段中配合成本改善持續降低成本。
目標成本制的實施重點在於制度的實施過程是由研發、設計、採購、生產、行銷以及財務各功能人員，透過跨部門團隊合作的方式，將個人本身所具備的知識和能力跨過部門之間的藩籬，運用在目標成本制的流程中。而會計人員也是目標成本制跨功能團隊小組中的關鍵成員，其所具備之關鍵知識與能力，將影響目標成本制的順利實施。本研究之主要目的即探討為使目標成本制順利實施，會計人員應具備的知識與能力為何。並經由本研究分析後獲得以下結論:
一、目標成本制下會計人員所應具備的知識與能力項目包含「跨功能團隊合作」、「成本資訊的掌握與分析」、「會計資訊需求的掌握與表達」、「製造成本之標準制定與差異分析」、「對流程之了解與目標成本之分配」、「對策略的了解」、「資本支出分析之能力」、「生命週期成本的估算與分配」等八個因素構面，以及「評估目標成本達成狀況之能力」和「有系統地分析及思考之能力」二個項目。
二、目標成本制下會計人員所應具備的知識與能力項目會因產業不同而有所不同。
三、目標成本制下會計人員與非會計人員對於會計人員所應具備的知識與能力之看法，雖有少數項目呈現差異，但整體而言尚稱具有共識。

關鍵字:目標成本制、會計人員、知識、能力

Target costing is famous as the Japan’s secret weapon which assists the enterprises taking the competitive advantage. It helps the corporations to plan, estimate, and manage the cost of the products efficiently at planning and design stage. Besides, it also keeps the cost down continually with kaizen system in the manufacturing processes.
The critical point executing in the target costing is the knowledge and capability owned by the multi-functional team members utilized. The team members came from R&D, design, procurement, manufacturing, marketing and finance. The accountant who plays a great part in the team, has a great impact on the results of the system by his/her knowledge and capability. The purpose of this research is to find out the knowledge and capability that the accountants should possess for the effective results of the target costing.
The results of this research are as follows:
1. The critical items of knowledge and capability which the accountants should possess are composed of “cooperating with other participators in multi-functional team”, “handling and analyzing the cost information”, “handling and expressing the demands of the accounting information”, “setting the standard manufacturing costs and analyzing the differences”, “understanding the processes and allocating the target cost” , “understanding the strategy” , “analyzing the capital expenditure” , “ estimating the life cycle cost and evaluating allocation degree of the target cost” , “evaluating the status of the target cost achieved” , “ analytical and thinking systematically”.
2. The knowledge and capability that the accountants should own will differ from industry to industry.
3. Although some knowledge and capability that the accountants should own are different between the opinions of the accountants and the other team members, they still have consensus as a whole.

Keywords: Target costing, The accountants, Knowledge, Capability

中文部份
王文英，2001，成本企畫導入過程之探討--以國瑞為例，台灣產業研究，第五期:　133-173。
林嬋娟，陳錦烽，鄭如孜，2000，國內會計碩士教育之調查研究，會計研究月刊，第177期(8月): 115-122。
吳思華，2001，知識資本在台灣，遠流出版社。
馬君梅，馬嘉應，柯柏成，1999，我國會計教育產學間之認知差距剖析，會計研究月刊，第163期(6月): 18-24。
黃柏燊，2002，警察人員核心工作能力之研究--以刑事警察局為個案分析，國立台北大學/公共行政暨政策學系碩士在職專班碩士論文。
廖益興，1995，目標成本制度運作之研究--以Y公司為例，國立中興大學會計學研究所碩士論文。

日文部分
清水信匡，1992a，原価企画活動における目標原価情報と知識創造活動の関係，企業会計51(4): 91-96。
--------------，1992b，集団的知識創造活動としての原価企画における目標原価情報の役割，産業経理44(10): 132-140。
田中雅康，1995，利益戦略とVE，日本東京都：産能大学出版刊部。
持本志行，1996，原価企画 製品計画と価値創造経営，東京白桃書店。

英文部分
Accounting Education Change Commission.1990. Objective of education for accountants: position statement No.1. Issues in Accounting Education 5 (Fall): 307.
Albrecht, W. S. and R. Sack. 2002. The perilous future of accounting education. The CPA Journal 71(3): 16-23.
Barnett, S. 2003. The future of accounting education: a regional perspective. Accountancy Ireland (January/February): 129-134.
Boer, B.G. 2000. Management accounting education: yesterday, today, and tomorrow. Issues in Accounting Education (May): 313-334.
Collins, J. D. 1991. A resource-based analysis of global competition: the case of the bearings industry. Strategic Management Journal 12: 49-68.
Coyne, P. K., S. J. D. Hall, and P. G. Clifford.1997. Is you core competence a mirage? The Mckinsey Quarterly (1): 40-54.
Davenport, H. T. and L. Prusak.1998. Know what you know. CIO(Feb.): 58-62.
Dorothy, L.B. 1998. Core capabilities and core rigidities: a paradox in managing new product development. Strategic Management Journal 13:111-125.
Fisher, J. 1995. Implementing the target costing. The Journal of cost manage- ment.(Summer): 50-59.
Fisher, J. and J. K. Shank. 1995. Case study target costing as a strategic tool. Sloan Management Review (Fall):73-82.
Hamel, G. and C. K. Prahalad. 1990. The core competence of the corporation. Harvard Business Review (May/June): 79-91.
Horngren, C. T. 1980. Cost Accounting: A Managerial Emphasis.3rd ed. Englewood Cliffs, NJ: Prentice Hall.
Lei, D., M. Hitt, and R. Bettis. 1996. Dynamic core competences through meta- learning and stragtegic context. Journal of Management 22(4): 549-571.
Lucia, A. D. and R. Lepsinger. 1999. The Art and Science of Competency Models. New York: Wiley.
Nonaka, I. and H. Takeuchi. 1996. A theory of organizational knowledge creation. International Journal of Technology Management 11(7): 833-835.
Organisation for Economic Cooperation and Development(OECD).1996. The knowledge-driven economy. The OECD observer (June/July): 6-10.
Petts, N. 1997. Building growth on core competences- a practical approach. Long Range Planning 30 (4): 551-561.
Shields, M.D. and M.A.Young.1991.Managing product life cycle cost: an organization model. Journal of Cost Management(Fall): 17-27.
Spencer, L. M., and S. M. Spencer. 1999. Competence at work. Canadian HR Reporter 12 (7): 6.
Tani, T., H. Okano, N. Shimizu, Y. Iwabuchi, J. Fukuda, and S. Cooray. 1994. Target Cost Management in Japanese Companies: Current State of the Art. Management Accounting Research 5: 67-81.
The CAM-I Target Cost Core Group.1997.Target Costing: the Next Frontier in Strategic Cost Management. Chicago: Irwin Professional Pub.
Waterschield, C. B.1994. A career development system coordinates training efforts. The Personnel Administrator 25(8): 28.
Worthy, S. F. 1991. Japan’s smart secret weapon. Fortune (August): 72-72.