Interdepartmental Interaction Effects on Cost Reduction Performance in Product Development Organizations – Empirical Research in Japanese Industries –

新產品開發階段產口發組織中部門間之交互效果下對成本降低績效之研究－日本製造業之實證研究－

10.6504/JOM.2004.21.04.06

李超雄(Chao-Hsiung Lee)

多中心產品開發結構 ； 功能性部門之互動 ； 複數產品開發專案之協調 ； 目標成本制 ； 同步製程 ； Multi-centered structure ； interdepartmental interaction ； multi-project coordination ； target costing ； simultaneous engineering

管理學報

21卷4期（2004 / 08 / 01）

515 - 530

英文

此研究探討日本上市企業的產品開發組織中，商品開發、企劃、設計及生產等部門間的交互作用與成本降低績效的關係。於1996年10月，針對日本製造業500多家上市公司進行「目標成本（Target costing）運用之普查」。在此問卷項目中，選定相關的目標作為統計驗證之資料依據。首先就產品開發循環中之產品開發專案組織與機能性部門（產品開發、企劃、設計及生產等部門）間的互動效果來評估；再者，以不同類型的產品開發組織下，分析部門間的互動效果的差異。問卷的設計全為質性問答，以卡方檢定、Pearson相關係數及對數線性模型來驗證所設之假說。統計驗證之結果顯示：（1）多中心制的發組織可促進部門間有效互動（interdepartmental interaction effects）及複數產品開發專案同時進行的相互協調與助（multi-project coordination）；（2）產品開發組織中，因部門間之互動效果所引發的同步製程（simultaneous engineering）效應，有效地達成產品成本降低的企業目標。分析的結果中也指出，產品開發組織中的同步製程結構必須建構於產品開發的初期階段，始能達到產品成本降低的目標。

This research emphasizes the relationship of interdepartmental interaction and cost reduction performance in product development organization. The 518 companies surveyed in this study belonged to four types of industry listed on the Tokyo Stock Exchange in 1996. First, this study shows empirically interactive control effects between product projects and functional departments during the product development cycle. Second, it investigates interdepartmental interaction effects in alternative product development organizations. Some evidence indicates that the multi-centered structure of product development could improve interdepartmental interaction and multi-project coordination. In addition, simultaneous engineering by interdepartmental interaction could be helpful in effective achievement of target costing objective during product development processes. It also indicated that simultaneous functional structures should be established from the “product conceptualization” stage of product development processes for high cost reduction performance.

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