[雙語翻譯]目標成本管理外文翻譯--目標成本管理---一家汽車公司的案例研究

1、4800 英文單詞， 英文單詞，2.6 萬英文字符，中文 萬英文字符，中文 8100 字文獻出處： 文獻出處：Baharudin N , Jusoh R . Target Cost Management (TCM): A Case Study of an Automotive Company[J]. Procedia - Social and Behavioral Sciences, 2015, 172:525-532.Target C

2、ost Management (TCM): a case study of an automotive companyNorhafiza Baharudina, Ruzita JusohAbstractTarget Cost Management is well known as the Japanese companies’ competitive tool. Some studies claim that it is very ha

3、rd to implement it outside Japan. The purpose of this paper is to explore how the TCM is being practiced and what the major factors are that influence TCM in non-Japanese environment. By using a case study approach, this

4、 paper compares TCM practices at a Malaysian automotive manufacturer with the previous case studies of Japanese automotive manufacturers. The results found that although the fundamental concept is similar, there are diff

5、erences in details processes due to the adaptation with the contextual constraints.Keywords: Target Cost Management; implementation process; major factors; Malaysia; automotive company1. IntroductionUnder the current glo

6、bal competitive market, companies must offer the right products with the right prices, and must manage their cost and profit to remain profitable. Studies show that many established Japanese companies use Target Cost Man

7、agement (TCM), one form of Strategic Management Accounting (SMA), as their competitive tool since 1970s (Kato, Boer Lee Okano, 2005; Monden Kato et al., 1995). The conceptual framework was categorized in PDCA (Plan-Do

8、-Check-Action) stages and seven TCM steps and used as a guideline to conduct the case study. Second, multi-sources of data collection through interviews, direct observation and documentations were collected to obtain a w

9、ide perspective and in-depth understanding concerning the TCM practices.The direct observation data was collected through company presentations, meetings, field visits and interviews. Documents that were reviewed include

10、 those from the general documents such as press releases, and case company official website, and those from the internal documents such as TCM related activities reports and proposals. By using interview protocol adapted

11、 from Ellram (2000), the interview data collection was gathered through in-depth interviews with a few key personnel of Company A who were involved with TCM from several departments and a few of Company A’s suppliers. Th

12、e interviews covered various managerial levels from technical staff to top management who were involved with TCM. In total, there were 24 respondents and 24 interview sessions, which, on average, lasted 1 to 2 hours for

13、each session. The written summaries of transcibed interviews were given to the respondents to validate the content interpretation. Third, after all the qualitative data had been coded, analysed, categorized in PDCA stage

14、s and seven TCM steps, the pattern matching was conducted by comparing the empirical based pattern against the conceptual pattern. The pattern was analyzed and compared in terms of what, who, when and how items (Yin, 200

15、3). Fourth, the findings were reviewed by the two practitioners and a few academicians who had no involvement in the research. These whole processes help to increase the realibility and validity of the case study (Yin, 2

16、003).4. Results4.1. Plan Stage- Step 1: Setting the target-selling priceThe literature indicate that the Japanese companies set a tentative target selling price for their product by considering various internal and exter

17、nal factors such as top management strategies, profitability objectives, product attributes and functionality, and competitors’ reaction. Concurrently based on the overall corporate planning, a thorough market research w

18、as conducted to identify the product features and specifications required by the customers (Cooper & Slagmulder, 1999). As suggested by the literature, this step occurred at the case company. Nevertheless, eventhough

19、 the case company conducted various market surveys, a new product market survey was conducted after the product features and specifications were already conceptualized. Company A did not conduct a new product market surv

20、ey to identify each feature and specification the customers’ required for new product nor to decide the features and specifications solely from the customers’ feedbacks. Instead, the objective of this new product market

21、survey was only to verify or justify the prior assumptions concerning the upper body related new product features and specifications. This difference might be due to the range of changes that could be made by the case co

22、mpany for the new product against its original or base model. Since Company A used its joint venture’s model base platform, the platform parts such as chassis, engine and transmission parts were carried over from its joi

23、nt venture company’s base model. The case company only customized the upper body of the product to suit Malaysian market’s requirement in terms of styling, features and ride comfort. This limits the level of customer ori