본문 바로가기
KERD
논문KCI 등재

목표원가, 개발일정 관리가 신제품 매출에 미치는 영향: 품질목표 달성도의 매개적 역할

The Effects of Target Costing and Development Time on New Products Sales: The Mediating Role of Target Quality Level

편제범|박진수
한국로지스틱스학회 (Korea Logistics Society)|2020.02|로지스틱스연구 (Korean Journal of Logistics)|제28권 제1호|pp. 33-46|DOI 10.15735/kls.2020.28.1.003

1

조회

0

다운로드

0

인용

0

참고문헌

키워드

New Product DevelopmentTarget CostingDevelopment Time ManagementTarget Quality LevelR&D Resource Management
주제분류경영학

초록

This study analyzes the effects of managing target cost and development time for a new product on achieving target quality level, which should be simultaneously considered in New Product Development(NPD) processes, and on sales weights of selling new products which is one of the NPD performances through the mediating role of achieving target quality level. Besides, we also explored whether R&D resource input intensity as moderating effect influences the effects of managing target cost and development time on achieving target quality level. As the results of this study, from the perspective of small and medium sized manufacturers and the first tier suppliers who play a leading role in customer and market change by developing new products before their competitors for the main products, we could empirically identify that the management of target costs and development time showed positive(+) influences on achieving the target quality level of new products. Furthermore, as a result of empirically examining the mediating role of achieving target quality level in order to specifically understand the relationships between the management of target cost along with development time and the sales weight of new products, it has a partially mediating role in the relation between the management for target cost and the sales weight, and it has fully mediating role in the relation between the management of development time and the sales weight. Finally, we found that there is no moderating effect in the positive influences of target cost management on achieving the target quality level as the size of the R&D resources increases.

Abstract

This study analyzes the effects of managing target cost and development time for a new product on achieving target quality level, which should be simultaneously considered in New Product Development(NPD) processes, and on sales weights of selling new products which is one of the NPD performances through the mediating role of achieving target quality level. Besides, we also explored whether R&D resource input intensity as moderating effect influences the effects of managing target cost and development time on achieving target quality level. As the results of this study, from the perspective of small and medium sized manufacturers and the first tier suppliers who play a leading role in customer and market change by developing new products before their competitors for the main products, we could empirically identify that the management of target costs and development time showed positive(+) influences on achieving the target quality level of new products. Furthermore, as a result of empirically examining the mediating role of achieving target quality level in order to specifically understand the relationships between the management of target cost along with development time and the sales weight of new products, it has a partially mediating role in the relation between the management for target cost and the sales weight, and it has fully mediating role in the relation between the management of development time and the sales weight. Finally, we found that there is no moderating effect in the positive influences of target cost management on achieving the target quality level as the size of the R&D resources increases.

참고문헌 (68)

  1. 김성홍, "신제품개발과정에서 공급사슬통합이 기업성과에 미치는 영향", 한국생산관리학회지, 24(4), pp.537~561 (2013), 한국생산관리학회[DOI]
  2. 김순기, "신제품개발전략과 성과평가유형이 신제품개발성과에 미치는 영향에 관한 연구", 회계와 정책연구, 11(3), pp.63~102 (2006), 한국회계정책학회
  3. 민순홍, "기업의 생산전략이 기업의 신제품 개발에 미치는 영향에 대한 실증적 연구", 로지스틱스연구, 27(1), pp.47~70 (2019), 한국로지스틱스학회[DOI]
  4. 민택기, "제품개발 프로젝트관리 프로세스 개발", 한국산업경영시스템학회지, 33(3), pp.93~101 (2010), 한국산업경영시스템학회
  5. 박무현, "전략적 제품 가격결정 도구로서의 목표원가계산", 회계정보리뷰, 4, pp.123~138 (1999)
  6. 박진수, "공급사의 기회주의를 고려한 공급사 관계 관리에 대한 고찰", 로지스틱스연구, 27(1), pp.71~86 (2019), 한국로지스틱스학회[DOI]
  7. 안영진, "경영품질론(3판)" (2011), 박영사
  8. 유승호, "공급망 역학 관계에 따른 제품 품질, 반품 정책 및 판매 가격의 비교", 한국생산관리학회지, 28(1), pp.47~66 (2017), 한국생산관리학회[DOI]
  9. 이상원, "중소기업의 외부기관 협력과 신제품 매출 간의 관계: 기술혁신과 마케팅 역량의 역할", 중소기업연구, 41(3), pp.77~94 (2019), 한국중소기업학회[DOI]
  10. 이종규, "신제품개발관련 역량과 전략적 포지션이 품질경영활동과 품질혁신성과 및 재무성과에 미치는 영향분석", 산업경제연구, 25(3), pp.2213~2240 (2012), 한국산업경제학회[DOI]
  11. 조병길, "개방형 혁신활동이 신제품 개발성과와 기업성과에 미치는 영향", 한국생산관리학회지, 24(1), pp.1~23 (2013), 한국생산관리학회[DOI]
  12. 편제범, "An Integrated New Product Development Model with an Overlapping Sales Period for Existing and New Products", 한국생산관리학회지, 27(4), pp.469~491 (2016), 한국생산관리학회[DOI]
  13. 편제범, "신제품 개발의 성능 향상, 개발기간, 자원 투입 및 가격 결정을 위한 통합 모델", 한국생산관리학회지, 23(4), pp.313~333 (2012), 한국생산관리학회[DOI]
  14. 황선일, "공급자의 협업역량이 신제품 개발 프로젝트 성과와 구매자 만족에 미치는 영향에 대한 실증적 연구", 로지스틱스연구, 25(4), pp.133~153 (2017), 한국로지스틱스학회[DOI]
  15. Afonso, P, "The influence of time-to-market and target costing in the new product development success", International Journal of Production Economics, 115(2), pp.559~568 (2008)
  16. Aiken, L. S, "Multiple regression: Testing and interpreting interactions" (1981), Sage Publications
  17. Andeson, J. C, "Structural equation modeling in practice: a review and recommended two-step approach", Psychological Bulletin, 103(3), pp.411~423 (1988)
  18. Arnold, H. J, "Moderator variables: A clarification of conceptual, analytic, and psychometric issues", Organizational Behavior and Human Performance, 29(2), pp.143~174 (1982)
  19. Atuahene-Gima, K, "The Vital Role of Problem-Solving Competence in New Product Success", Journal of Product Innovation Management, 28(1), pp.81~98 (2011)
  20. Baron, R. M, "The moderator-mediator variable distinction in social psychological research : conceptual, strategic, and statistical considerations", Journal of Personality and Social Psychology, 51(6), pp.1179~1182 (1986)
  21. Bayus, B. L, "Speed-to-market and new product performance trade-offs", Journal of Product Innovation Management, 14(6), pp.485~497 (1997)
  22. Becker, D. M, "Optimisation approach to target costing under uncertainty with application to ICT-service", International Journal of Production Research, 56(5), pp.1904~1917 (2018)
  23. Boehm, B. W, "Software Engineering Economics" (1981), Prentice-Hall
  24. Carmen, E, "Cycle Time in Packaged Software Firms", Journal of Product Innovation Management, 12(2), pp.110~123 (1995)
  25. Cheng, C, "Creative process engagement and new product performance : The role of new product development speed and leadership encouragement of creativity", Journal of Business Research, 99, pp.215~225 (2019)
  26. Choperena, A. M, "Fast Cycle Time-Driver of Innovation and Quality", Research-Technology Management, 39(3), pp.36~40 (1996)
  27. Chung, Y.-C, "Research on the correlation between Design for Six Sigma implementation activity levels, new product development strategies and new product development performance in Taiwan’s high-tech manufacturers", Total Quality Management & Business Excellence, 21(6), pp.603~616 (2010)
  28. Cohen, M. A., "An analysis of several new product performance metrics", Manufacturing & Service Operations Management, 2(4), pp.337~349 (2000)
  29. Cooper, R. G, "Predevelopment activities determine new product success", Industrial Marketing Management, 17(3), pp.237~247 (1988)
  30. Cohen, M. A, "New product development: The performance and timeto-market tradeoff", Management Science, 42(2), pp.173~186 (1996)
  31. Cooper, R, "Develop profitable new products with target costing", Sloan Management Review, 40(4), pp.23~33 (1999)
  32. Crawford, C. M, "The hidden costs of accelerated product development", Journal of Product Innovation Management, 9(3), pp.188~199 (1992)
  33. Davila, A, "An Empirical Study on the Drivers of Management Control Systems’ Design in New Product Development", Accounting, Organizations and Society, 25(4), pp.383~409 (2000)
  34. Dekker, H, "A survey on the adoption of use of target costing in Dutch firms", International Journal of Production Economics, 84(3), pp.293~305 (2003)
  35. Duan, W, "The Dynamics of Online Word-of-Mouth and Product Sales : An Empirical Investigation of the Movie Industry", Journal of Retailing, 84(2), pp.39~50 (2008)
  36. Everaert, P, "Cost Targets and Time Pressure during New Product Development", International Journal of Operations and Production Management, 22(12), pp.1339~1353 (2002)
  37. Fine, C. H, "Clockspeed-based strategies for supply chain design", Production and Operations Management, 9(3), pp.213~221 (2000)
  38. Fisher, M. L, "What is the right supply chain for your product", Harvard Business Review, 75(2), pp.105~116 (1997)
  39. Fitzsimmons, J. A, "Service Management: Operations, Strategy, Information Technology" (2008), McGraw-Hill Irwin
  40. Fornell, C, "Evaluating structural equation models with unobservable variables and measurement error", Journal of Marketing Research, 18(1), pp.39~50 (1981)
  41. Griffin, A, "Metrics for Measuring Product Development Cycle Time", Journal of Product Innovation Management, 10(2), pp.112~125 (1993)
  42. Guan, J, "Modeling the relative efficiency of national innovation systems", Research policy, 41(1), pp.102~115 (2012)
  43. Gupta, A. K, "Making Trade-offs in the New Product Development Precess: A German", US Comparison, 1992, pp.9(1), 11~18
  44. Hollanders, H. J. G. M, "Measuring innovation efficiency. (2007 European Innovation Scoreboard)" (2007), European Commission
  45. Homburg, C, "When Should the Customer Really be King? On the Optimum Level of Salesperson Customer Orientation in Sales Encounters", Journal of Marketing, 75(2), pp.55~74 (2011)
  46. Kim, Y. H, "Financial benefits and risks of dependency in triadic supply chain relationships", Journal of Operations Management, 36, pp.115~129 (2015)
  47. Kim, Y. H, "The effects of supply chain integration on the cost efficiency of contract manufacturing", Journal of Supply Chain Management, 54(3), pp.42~64 (2018)
  48. Kocakülâh, M. C, "Product Development And Cost Management Using Target Costing: A Discussion And Case Analysis", Journal of Business and Economics Research, 4(2), pp.61~72 (2006)
  49. Lau, A. K. L, "Effects of Supplier and Customer Integration on Product Innovation and Performance : Empirical Evidence in Hong Kong Manufacturers", Journal of Product Innovation Management, 27(5), pp.761~777 (2010)
  50. Liang, C. J, "A study of the impacts of website quality on customer relationship perfromance", Total Quality Management, 20(9), pp.971~988 (2009)
  51. Lockamy III, A, "Target costing for supply chain management : criteria and selection", Industrial Management & Data Systems, 100(5), pp.210~218 (2000)
  52. Mansfield, E, "The speed and cost of industrial innovation in Japan and the United States: External vs. internal technology", Management Science, 34(10), pp.1157~1168 (1988)
  53. Menguc, B, "Creating a Firm-Level Dynamic Capability through Capitalizing on Market Orientation and Innovativeness", Journal of the Academy of Marketing Science, 34(1), pp.63~73 (2006)
  54. Millson, M. R, "A Survey of Major Approaches for Accelerating New Product Development", Journal of Product Innovation Management, 9(1), pp.53~69 (1992)
  55. Murmann, P. A, "Expected development time reductions in the German mechanical engineering industry", Journal of Product Innovation Management, 11(3), pp.236~252 (1994)
  56. Nunnally, J. C, "Psychometric Theory" (1978), McGraw-Hill
  57. Roemer, T. A, "Time-Cost Trade-offs in Overlapped Product Development", Operations Research, 48(6), pp.858~865 (2000)
  58. Schroeder, R. G, "Operations Management: Contemporary Concepts and Cases" (2011), McGraw-Hill Irwin
  59. Sobel, M. E, "Direct and Indirect Effects in Linear Structural Equations Models", Sociological Methods & Research, 16(1), pp.155~176 (1987)
  60. Sobel, M. E, "Asymptotic confidence intervals for indirect effects in structural equation models", Sociological Methodology, 13, pp.290~312 (1982)
  61. "Sobel Test Calculator for the Significance of Mediations (Software)" (2019)[URL]
  62. Swink, M, "Effects of marketing manufacturing integration on new product development time and competitive advantage", Journal of Operations Management, 25(1), pp.203~217 (2007)
  63. Ulrich, K, T, "Product Design and Development" (2008), McGraw-Hill Higher Education
  64. Von Hippel, E, "Task partitioning : An innovation process variable", Research Policy, 19(5), pp.407~418 (1990)
  65. Wheelwright, S. C, "Creating Project Plans to Focus Product Development", Harvard Business Review, 70(2), pp.70~82 (1992)
  66. Yoshikawa, T, "A Japanese case study of functional cost analysis", Management Accounting Research, 6(4), pp.415~432 (1995)
  67. Zhu, X, "The fit between firm’s open innovation and business model for new product development speed: A contingent perspective", Technovation, 86-87, pp.75~85 (2019)
  68. Zirger, B. J, "The effect of acceleration techniques on product development time", IEEE Transactions Engineering Management, 43(2), pp.143~152 (1996)

관련 논문AI추천

기술혁신역량과 매출성과에 기술개발소요기간이 미치는 조절효과이민호한국산업경영시스템학회 · 한국산업경영시스템학회지2021 · 제44권 제3호R&D 프로세스 성숙도가 제품개발 성과에 미치는 영향: R&D 프로젝트 성과의 매개효과를 중심으로김원기, 박소현, 신경식, 오민정한국정보처리학회 · 정보처리학회논문지. 컴퓨터 및 통신시스템2018 · 제7권 제7호고객사 통합이 신제품 개발 성과에 미치는 영향 - 전략적 통합의 조절효과박진수, 이성희한국생산관리학회 · 한국생산관리학회지2020 · 제31권 제2호An Empirical Study on the Moderating Effect of Supplier integration and uncertainty in new product최동현, 황선일한국생산관리학회 · 한국생산관리학회지2017 · 제28권 제4호신제품 개발의 성능 향상, 개발기간, 자원 투입 및 가격 결정을 위한 통합 모델김대수, 박명섭, 편제범한국생산관리학회 · 한국생산관리학회지2012 · 제23권 제4호역동적 환경 하에 구매사/주공급사 간의 기술협력은 신제품 개발 프로젝트 성과를 향상시키는가?문성욱, 이윤숙, 함민주기술경영경제학회 · 기술혁신연구2015 · 제23권 제3호

이 간행물의 다른 논문 (3건)

IT, Process 협력이 정보 공유, 공급망 전략, 공급망 성과에 미치는 효과박기화pp. 1-17인천 내항 통합사 출범에 따른 만족도 조사 연구이향숙, 박홍준pp. 19-32작업자추종 운송 로봇을 활용하는 디지털 어소팅 시스템 시뮬레이션 분석김영주, 이정만, 홍순도, 이태훈pp. 47-58
원문 보기