2006 Volume 15 Issue 1 Pages 3-19
As price, quality, reliability, delivery date, and function of a product created by Target Costing (TC) will be estimated by customers finally, the information on cost, quality, function, and technology of the product is required for effective TC. Furthermore, delivering of this information timely enables them to develop product promptly. Cost management at the mass production stage can be performed using only a cost-table of materials and components, but the cost management at the stage of development and design requires the cost-table of function. Furthermore, the cost management at the stage of development and design requires not only the cost-table of materials, components, and function, but also a table of quality and technology. Therefore, in this paper, first, a novel methodology to construct a database for cost-table of materials, components, function and the table of quality and technology using value engineering (VE) and quality function deployment (QFD) to support TC is described. Second, the database for cross-reference of the tables of component-cost, function-cost, quality, technology to support the design of product effectively was suggested. Third, our database was deployed through Internet to provide designers in the development of product or supplier with mutual sharing of the component-cost, function-cost, quality, and technology without time-space limitation.
