Abstract
The goal of the research is working on phasing in Target Costing Management by real case study of supply chain for new product. By phasing Target Costing Management in each control points of supply flow, it helps on cost control and gaining target business margin. From documentary review, we are aware that Cost Management System can control cost, and keep improving cost. From the history of cost management, the mechanism is the enhancement from product itself, is from internal to external. When an organization expands and grows gradually, the supply chain cost is the key control points at this stage. However, supply chain and product line turns more complicated with the advanced technology revolution. Cost Management mechanism as the simple view of an organization can’t well control each cost of complicated supply chain. This research is about the findings of right cost management mechanism to the fast-paced & complicated new product line. How can we achieve this task? Let’s start with historical document review at first. Secondly, we study the cost control from the view of cross-organization and study the unique new product supply chain mode. Then, the appropriate cost management was born at above studies. Let’s get a real practice and comparison to prove the effects of new product supply chain cost management mechanism by phasing Target costing management in new product supply chain in following pages. The comparison of process flow will help the improvement of failure supply chain control. The most important point is that organization target profit can be secured by this practice.