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研究生:林瑜
研究生(外文):Yu Lin
論文名稱:發展一新產品成本估算方法-作業基準制與目標成本制之整合應用
論文名稱(外文):Development of A Costing Method for New Products: Integration of Activity-Based Costing and Target Costing
指導教授:高信培高信培引用關係
指導教授(外文):Hsin-Pei Kao
學位類別:碩士
校院名稱:國立中央大學
系所名稱:企業管理學系碩士在職專班
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2004
畢業學年度:92
語文別:英文
論文頁數:73
中文關鍵詞:成本控制同步工程成本設計產品研發管理作業基礎制目標成本制
外文關鍵詞:Concurrent EngineeringDesign-to-CostProduct Develop ManagementCost ReductionActivity Based CostingTarget Costing
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As a prevalent methodology, Concurrent Engineering (CE) is advocated to reengineer the traditional sequential process such that the multifunctional expertise and resources can be integrated into a collaborative course to design, manufacture, and deliver products. Accordingly, products of improved overall performance with respect to manufacturability, assembly, service, recycle, and logistics can be produced with reduced development time and cost.
Many authors agree that 70-80% of a product cost is committed during the concept phase. The consequences of traditional accounting systems used to estimate costs or to support reengineering and process improvement are often imprecise. Traditional accounting systems may fail to pinpoint trouble, fail to identify value added activities, favor quick fixes, and lump non-value added activities into overhead. Common traps in estimating costs include ignoring costs that customers do not pay for, failing to separate labor costs from machine costs and failing to account for in process and movement costs.
In this research, we propose a methodology to estimate product costs in the early design phase of Product Development which can be used to estimate new product cost more accurately and effectively. Based on the methodology, a Design-to-Cost System is developed to estimate (1) determine the new product costs, (2) choose cost reduction components, and (3) decide the value of reduction cost target. To provide these analytical functions, Activity-Based Costing and Target Costing are integrated and applied.
TABLE OF CONTENTS
ABSTRACT i
TABLE OF CONTENT ii
LIST OF FIGURES iv
LIST OF TABLES v
CHAPTER 1 INTRODUCTION 1
1.1 Background and Motivations 1
1.2 Research Objectives 5
1.3 Thesis Organization 6
CHAPTER 2 LITERATURE REVIEW 7
2.1 Concurrent Engineering Project 7
2.2 Product Development Management 10
2.2.1 Product planning 11
2.2.2 Concept development 12
2.2.3 System level design 12
2.2.4 Detail design 13
2.2.5 Testing and refinement 13
2.2.6 Production ramp-up 13
2.3 Product Life Cycle Cost 14
2.4 Cost Management 18
CHAPTER 3 OVERVIEW DESIGN-TO-COST 27
3.1 Introduction to Design- to- Cost 27
3.2 Tool for Analysis DTC 30
3.2.1 Traditional cost estimating 30
3.2.2 Activity-Based Costing 31
3.2.3 Target Costing 34
3.3 Integrated Activity Based Costing and Target Costing 38
CHAPTER 4 SOLUTIONS OF INTEGRATED ABC AND TARGET COSTING 40
4.1 Target Costing 40
4.1.1 Set Price Target 40
4.1.2 Set Profit Target 41
4.1.3 Set Cost Target 42
4.1.4 Set Reduction Cost Target 42
4.2 Activity based Costing 45
4.2.1 Allocate the costs of resource consumption to activities 46
4.2.2 Distribute activity cost to every product 47
4.2.3 Transform Activity Cost into Component Cost 49
4.3 Solutions of DTC 50
CHAPTER 5 CASE STUDY 53
5.1 Case Description 53
5.2 Product Costs Estimate 56
5.2.1 Target Costing 56
5.2.2 Activity Based Costing 59
5.3 Cost Reducing Target 61
CHAPTER 6 CONCLUSIONS AND RECOMMENDATIONS 66
6.1 Conclusions 66
6.2 Recommendations for Future Study 67

REFERENCES 68



LIST OF FIGURES
Figure 1.1 Product Design in a Concurrent Engineering Environment 3
Figure 1.2 Cost Reduction Potential versus Cost of Effort 5
Figure 2.1 The generic product development process 11
Figure 2.2 Steps in the concept development phase 12
Figure 2.3 Parallel life cycles in product development 15
Figure 2.4 The generic cost control architecture of Liebers 24
Figure 3.1 Frameworks for Managerial Accounting 28
Figure 3.2 DTC Model 29
Figure 3.3 Two Dimensional Activity Based Costing 32
Figure 3.4 ABC Model 34
Figure 3.5 The Target Costing Triangle 36
Figure 3.6 The Target Costing Process 37
Figure 3.7 The structure of Target Costing 37
Figure 3.8 DTC Model integrated ABC and Target Costing 39
Figure 4.1 Sequences of DTC Model applied Target Costing 40
Figure 4.2 The relationship between functions and components 43
Figure 4.3 Two-stage algorithm of Activity Based Costing 46
Figure 5.1 Supply Chain for the Mobile Phone 55

LIST OF TABLES
Table 1.1 Definitions of Concurrent Engineering 2
Table 2.1 Issues of Concurrent Engineering Project 10
Table 4.1 Weighting Matrix between Component and Function 44
Table 4.2 Component-level cost 45
Table 4.3 The cost rate between Activities and Components 49
Table 4.4 The component cost with ABC 50
Table 4.5 Component cost combined ABC and Target costing 51
Table 4.6 The computation of KPj 52
Table 5.1 Function Requirement of K-9 54
Table 5.2 The engineering-BOM of K-8 55
Table 5.3 Target prices for functions 57
Table 5.4 Weighting Matrix between Components and Functions 57
Table 5.5 Allowable cost to be distributed to the fraction of function costs 58
Table 5.6 Component-level Cost 58
Table 5.7 Resource Data 59
Table 5.8 Units of Individual Resource Drivers Allocation to Each Activity 59
Table 5.9 Activity Data 60
Table 5.10 Product Cost with ABC 60
Table 5.11 The cost rate between Activities and Components 61
Table 5.12 The component cost with ABC 61
Table 5.13 Component costs comparison 62
Table 5.14 Final Product Cost 63
Table 5.15 Reduction Cost Target 64
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