earticle

영어

This study focuses on a feature of target cost management. simultaneous engineering. This study tested the relationship of environmental factors to interactive control in the product development. As a environmental factors, pressure of cost reduction, frequent technical innovation, the timely introduction of new product were selected. To test interactive control in the product development, five departments (product planning, product developing, sales, production engineering, and purchasing) were selected. And as a linkage between departments in product development process, the degree of cost information usage was measured. The major findings of this study are i) under pressure of cost reduction, product planning department manger was significantly involved in product planning phase, ii) unfrequent technical innovation, product planning department manager was significantly involved in detailed design phase, and iii) when the timely introduction of new product is a key success factor, product planning department manager was highly involved in product planning phase.