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| Title: | 新產品開發關鍵成功因素之個案研究：結合目標成本制觀點
A Case Study of Key Success Factors in New Product Development: Integrating the Perspective of Target Costing |
| Authors: | 黃詩棋
Huang, Shih-Chi |
| Contributors: | 王文英
Wang, Wen-Ying
黃詩棋
Huang, Shih-Chi |
| Keywords: | 新產品開發
關鍵成功因素
目標成本制
個案研究
New product development
Key success factors
Target costing
Case study |
| Date: | 2024 |
| Issue Date: | 2024-07-01 12:07:24 (UTC+8) |
| Abstract: | 市場上不斷變化的新技術以及多樣化的消費者嗜好，使得新產品開發成為重要關鍵。本研究以機車製造業公司為個案對象，透過回顧以往文獻及深度訪談，探討結合目標成本制之觀點下，策略面、組織管理型態面、成本管理程序面以及與供應商、經銷商關係面等四面向之新產品開發關鍵成功因素為何，這些因素為什麼重要及如何管理，以供台灣製造業參考。研究結論如下：
一、 個案公司之新產品開發關鍵成功因素共40項。
二、 40項中最為重要之關鍵成功因素有9項，包含：「長期的品牌策略」、「產品經理訂定、管理與達成產品目標之能力」、「市場調查」、「符合消費者需求之開發設計」、「掌握開發中新產品相關成本資訊之能力」、「因應競爭對手策略的能力」、「因應產業環境變化的能力」、「供應商在開發設計階段早期參與新產品開發專案」及「供應商品質的管理」。
三、 個案公司設有35項管理制度與方法，以助改善或強化新產品開發之關鍵成功因素。
The ever-changing new technologies in the market and diverse consumer preferences make new product development a crucial key to success. This study focuses on a motorcycle manufacturing company as the case object. By reviewing previous literature and conducting in-depth interviews, it explores strategy, organizational management, cost management, and relationships with suppliers and dealers from the perspective of target costing. The study aims to identify the key success factors for new product development in these four aspects, explain their significance and how to manage them, providing a reference for the manufacturing industry in Taiwan. The research conclusions are as follows:
1. A total of 40 key success factors have been identified for the case company's new product development.
2. Nine of these factors are the most critical, including: "long-term brand strategy," "product manager's ability to set, manage, and achieve product goals," "market research," "development and design that meet consumer needs," "the ability to master cost information related to new products under development," "the ability to respond to competitors' strategies," "the ability to respond to changes in the industrial environment," "suppliers' early participation in new product development projects during the development and design stage," and "management of supplier quality."
3. The case company has 35 management systems and methods in place to help improve or strengthen the key success factors of new product development. |
| Reference: | 中文文獻
王文英，2007，策略與目標成本制關係之探索性研究－透過國內兩企業之比較個案，交大管理學報，第27卷第2期：203-248。
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英文文獻
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網站資料
2023年9月份臺灣機車市場銷售報告。2023年11月1日，取自：
https://motor.u-car.com.tw/motor/article/76328
內政部戶政司全球資訊網。2024年5月15日，取自：https://www.ris.gov.tw/app/portal
交通部公路總局總計查詢網。2023年11月1日，取自：https://stat.motc.gov.tw/mocdb/stmain.jsp?sys=100&funid=a3301
個案公司2018年報。2024年5月15日，取自：https://www.sanyang.com.tw/financial/system/investor/shareholders/2019/107.pdf
個案公司2022年報。2023年11月1日，取自：https://www.sanyang.com.tw/financial/system/investor/shareholders/2023/111-AnnualReport-Renew.pdf
個案公司2023年度財務報告。2024年5月15日，取自：https://www.sanyang.com.tw/financial/system/investor/financialreport/2023/112Q4.pdf
經濟日報，2023.9.1，三陽機車市占蟬聯第一。2023年11月2日，取自：https://money.udn.com/money/story/5710/7411126 |
| Description: | 碩士
國立政治大學
會計學系
111353016 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111353016 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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