有鑑於目前對我國內企業具體實施成本企劃及本土化情形之瞭解極為欠缺，本研究之目的即針對國內採用成本企劃之企業探討實際運作情形，並透過與相關日本企業所實施之內容作比較，分析實務運作上異同以獲得理論性涵義。所採研究設計為透過蒐集詳閱有關文獻與資料及進行實地訪談，對研究對象深入探討之個案研究法。所選定之對象為國內汽車業之國瑞與相關日本企業豐田。從組織內部的組織管理型態、目標成本管理程序之技術層面、以及組織外部的與供應商關係之觀點探討兩企業實際運作情形，並對兩者制度進行比較。 根據研究果顯示，兩企業皆為順利運作成本企劃而採跟部門橄欖球式組織型態、與中長期利益計畫相結合整目標成本訂定、將目標細分展開、在設計開發階段即讓供應商參與、與供應商維持長期緊密關係、透過協力會組織以使協力商學習成長。結果亦顯示，培養能整合來自各部門成員及具成本企劃與控管觀念之重量級產品經理、充實成本表等工具、評估設計圖面是否符合目標及成本伴隨設計變更如何?動的成本估計人員的培養等方面，則是我國內企業所應加強的。

The understanding about how our domestic enterprises implement target cost management and the localization process is very scare. The purpose of this cast study research focuses on how our domestic enterprises implement target cost management and comparing those with the processes of related Japanese enterprises. The chosen enterpr4ises are KUOZUI and TOYOTA. The author deeply surveyed all the related papers and had personal interviews with the chosen sites. The implantation processes are explored and comparative analyses are implemented. The result of case study (the research discussed in this paper) indicates TOYOTA and KUOZUI adapt the ways of cross-functional organization, determination of target cost which combines with profit planning, breakdown of target cost, and suppliers’ participation in the design and development stages, maintaining long-tern relationship with suppliers and so on. The result also illustrates that our domestic enterprises should reinforce the training of the persons below. That is the product manger who is able to integrate team members come from each department and have the concepts of target cost management, and the cost reviewers who can evaluate whether the target was achieved and how the costs change when the design change occurs.