廣受日式企業採用之目標成本制，提早於產品設計、開發時即檢討成本降低的可能性，並以產品生命週期為考量，有效降低成本。不但為一有效降低成本之技法，更為企業利潤規劃之利器。
有系統、具彈性的新產品開發流程是影響產品獲利的重要關鍵，目前大部分企業已不再採取傳統的接力賽式新產品開發流程，而偏向於橄欖球之方式運作，因此跨功能團隊之合作極為重要，而在目標成本制之下，會計人員更為團隊中之重要成員，其所從事之作業將影響目標成本制之順利實施。為深入了解採行目標成本制之不同公司其新產品開發流程以及會計人員作業之差異，本研究以裕隆與中華兩家汽車企業為個案對象。
研究結果如下：
一、裕隆與中華兩企業之新產品開發流程其基本架構上相同。惟兩家公司
偏重的策略有所不同，故在概念發想者、可行性分析、目標成本控管
情形有所差異。
二、目標成本制下，會計人員於新產品開發流程所從事之作業包含「目標
成本之訂定、展開與控管」、「對策略之了解與跨功能團隊合作」、
「資本支出分析、相關法令與匯率資訊之提供」、「成本資訊之提供
」以及「編製相關財務報表」等五個因素構面。
三、兩企業認為會計人員於新產品開發流程從事之作業有相同亦有不同之
處，其會受到兩企業所偏重的策略所影響。
四、會計人員與非會計人員對於會計人員所從事之作業無太大歧見，皆達
成共識，有助於目標成本制之順利運作。

Target costing is widely adopted by Japanese enterprises. It advances the time of cost-down evaluation to the product design and development stage. By considering into the product life cycle, it lowers the cost effectively. Therefore, for enterprises target costing is not only an effective means of cost reduction but also an useful method of profit projection.
A systematic and flexible new product development (NPD) process is the key of profitability of the product. Most enterprises have abandoned the traditional sequential phases of NPD for overlapping phases of development. In overlapping phases of development, cooperation between cross-functional teams is important. Among all, accountants are especially essential because their work affects the practice of target costing. In order to further understand the differences of NPD process and accountant’s activities in different companies, this study has conducted case studies of Yulon and China-motor.
The conclusions of this study are:
1.Yulon and China-motor basically adopt the same NPD process. However, the strategies emphasized are different, which cause differences in the idea generator generating, feasibility analysis and the management of target cost.
2.Under target costing, the accountant’s activities in the NPD process include “setting, allocating, controlling and managing the target cost”, “understanding the strategies and cooperating with other participators in cross-functional team”, “analyzing the capital expenditure and providing related law and foreign currency information”, “providing the cost information” and “preparing related financial statements”.
3.The defined roles of accountants in NPD in both enterprises are influenced by their selected strategies.
4.The consensus of accountant’s activities between the accountants and other team members is helpful to the practice of target costing.

一、中文文獻
王文英，2001，成本企劃導入過程之探討－以國瑞為例，台灣產業研究，
第五期：133-174。
周文賢，2004，多變量統計分析，智勝文化事業有限公司。
陳文光，1999，成本規劃－戰略性成本管理，臺華工商圖書出版公司（譯
自加登豐，1993，原價企畫，日本經濟新聞社）。
陳秀敏，1993，企業新產品開發、成本管理與經營績效之研究，國立中山
大學企業管理研究所碩士論文。
黃淳毅，2003，產業特性與新產品開發流程關聯之研究，國立清華大學工
業工程與工程管理研究所碩士論文。
黃惠君，2004，目標成本制對會計人員之知識能力需求之研究，國立政治
大學會計研究所碩士論文。
楊清溪、廖益興，1999，目標成本制度實施問題與改革方法之實證研究－
以國瑞汽車公司為例，管理會計，第50期（10月）：16-35。
蔣永明，2002，新產品開發管理，中衛發展中心（譯自小島敏彥，1996，
新產品開發管理，日刊工業新聞社）。
鍾志明，1999，新產品發展過程之資源配置與績效之關係－以我國製造業
為例，國立政治大學企業管理研究所博士論文。

二、英文文獻
Clark, K. B., and S. C. Wheelwright. 1993. Managing New Product
and Process Development. Harvard Business School.
Clark, K. B., and T. Fujimoto. 1991. Product Development
Performance. Harvard Business School Press.
Cooper, R. G. 1995. How to launch a new product successfully?
CMA (Oct.): 20-23.
Cooper, R. G., and E. J. Kleinschmidt. 1996. Winning businesses
in product development: The critical success factors.
Research Technology Development 39 (4): 18-29.
Cooper, R., and W. B. Chew. 1996. Control tomorrow’s cost
through today’s design. Harvard Business Review (Jan.-Feb.):
88-97.
Cooper, R., and R. Slagmulder. 1999. Develop profitable new
products with target costing. Sloan Management Review 40 (4):
23-33.
Crawford, M., and A. D. Benedetto. 2003. New Products
Management. The McGraw-Hill Companies, Inc.
Evert, G. 2000. Qualitative methods in management research.
Sage Publications.
Fisher, J. 1995. Implementing the target costing. The Journal
of cost management (Summer): 50-59.
Fisher, J., and J. K. Shank. 1999. Case study target costing as
a strategic tool. Sloan Management Review (Fall): 73-82.
George, S., R. Geier, and T. E. Buttross. 1996. Target costing
at ITT automotive. Management Accounting (78) 6: 26-29.
Hertenstein, J. H., and M. B. Platt. 1998. Why product
development teams need management accountants? Management
Accounting 79 (10): 50-55.
Kaiser, H. F. 1970. A Second Generation Little Jiffy.
Psychometrika.
Kato, Y., G. Boer, and C. W. Chow. 1995. Target costing: An
integrative management process. Journal of cost management
(Spring):39-51.
Nunnally, J. C. 1978. Psychometric Theory. New York: McGraw-
Hill.
Rabino, S. 2001. The accountant’s contribution to product
development teams- a case study. Journal of Engineering and
Technology Management 18: 73-90.
Rosenthal, S. R., and M. V. Tatikonda.1992. Time management in
new product development: Case study findings. Journal of
Manufacturing Systems 11 (5): 359-368.
Shields, M. D., and M. A.Young. 1991. Managing product life
cycle cost: An organization model. Journal of Cost Management
(Fall): 17-27.
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.
Ulrich, K. T., and S. D. Eppinger. 2000. Product Design and
Development. The McGraw-Hill Companies, Inc.
Yin, R. K. 1989. Case Study Research- Design and Method. Sage
Publications Inc.