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

1、 Procedia - Social and Behavioral Sciences 172 ( 2015 ) 525 – 532 Available online at www.sciencedirect.com ScienceDirect1877-0428 © 2015 Published by Elsevier Ltd. This is an open access article under the CC

2、 BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer-review under responsibility of GLTR International Sdn. Berhad. doi: 10.1016/j.sbspro.2015.01.398 Global Conference on Business implementation

3、 process; major factors; Malaysia; automotive company 1. Introduction Under the current global competitive market, companies must offer the right products with the right prices, and must manage their cost and profit to

4、remain profitable. Studies show that many established Japanese companies use Target Cost Management (TCM), one form of Strategic Management Accounting (SMA), as their competitive tool since 1970s (Kato, Boer fax: +60-

5、360-935-386. E-mail address: nur21@siswa.um.edu.my © 2015 Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer-review un

6、der responsibility of GLTR International Sdn. Berhad.527Norhafiza Baharudin and Ruzita Jusoh / Procedia - Social and Behavioral Sciences 172 ( 2015 ) 525 – 532 represents the best TCM practices, based on the rese

7、archer's judgment and preliminary studies of several companies, it appears that the case company best fit the study as it has designed, documented and reflected the TCM concept. Since this research intended to cove

8、r a complete cycle of TCM implementation process (from planning until prodution stage), it only focused on one car model, Model X1, which is a full model change of the most saleable passenger car. This research was con

9、ducted in four main steps. First, all the related literature was reviewed to understand the topic and research gap. Given that among all countries, the Japanese auto companies are the most mature, and the longest and m

10、ost consistent users of TCM (Ansari et al., 2007), the conceptual framework of TCM implementation process was developed from the review of TCM case studies conducted at the Japanese automotive companies (Cooper Lee Ok

11、ano, 2005; Monden Kato et al., 1995). The conceptual framework was categorized in PDCA (Plan-Do-Check-Action) stages and seven TCM steps and used as a guideline to conduct the case study. Second, multi-sources of

12、data collection through interviews, direct observation and documentations were collected to obtain a wide perspective and in-depth understanding concerning the TCM practices. The direct observation data was collected t

13、hrough company presentations, meetings, field visits and interviews. Documents that were reviewed include those from the general documents such as press releases, and case company official website, and those from the

14、 internal documents such as TCM related activities reports and proposals. By using interview protocol adapted from Ellram (2000), the interview data collection was gathered through in-depth interviews with a few key p

15、ersonnel of Company A who were involved with TCM from several departments and a few of Company A’s suppliers. The interviews covered various managerial levels from technical staff to top management who were involved

16、with TCM. In total, there were 24 respondents and 24 interview sessions, which, on average, lasted 1 to 2 hours for each session. The written summaries of transcibed interviews were given to the respondents to validate

17、 the content interpretation. Third, after all the qualitative data had been coded, analysed, categorized in PDCA stages and seven TCM steps, the pattern matching was conducted by comparing the empirical based pattern ag

18、ainst the conceptual pattern. The pattern was analyzed and compared in terms of what, who, when and how items (Yin, 2003). Fourth, the findings were reviewed by the two practitioners and a few academicians who had no i

19、nvolvement in the research. These whole processes help to increase the realibility and validity of the case study (Yin, 2003). 4. Results 4.1. Plan Stage- Step 1: Setting the target-selling price The literature indi

20、cate that the Japanese companies set a tentative target selling price for their product by considering various internal and external factors such as top management strategies, profitability objectives, product attribu

21、tes and functionality, and competitors’ reaction. Concurrently based on the overall corporate planning, a thorough market research was conducted to identify the product features and specifications required by the custom

22、ers (Cooper & Slagmulder, 1999). As suggested by the literature, this step occurred at the case company. Nevertheless, eventhough the case company conducted various market surveys, a new product market survey was

23、 conducted after the product features and specifications were already conceptualized. Company A did not conduct a new product market survey to identify each feature and specification the customers’ required for new pro

24、duct nor to decide the features and specifications solely from the customers’ feedbacks. Instead, the objective of this new product market survey was only to verify or justify the prior assumptions concerning the upper

25、 body related new product features and specifications. This difference might be due to the range of changes that could be made by the case company for the new product against its original or base model. Since Company A

26、 used its joint venture’s model base platform, the platform parts such as chassis, engine and transmission parts were carried over from its joint venture company’s base model. The case company only customized the upper

27、 body of the product to suit Malaysian market’s requirement in terms of styling, features and ride comfort. This limits the level of customer orientation in its new product development. Thus: Proposition 1: The degree

28、 of customer orientation may influence the design of TCM implementation process. In the Malaysian context, with many joint venture companies, most of the products are designed and developed in the respective company hea