Abstract
Based on the usage levels of target costing systems(TCS) and information technology (IT) infrastructure, this study aims to develop a framework useful for classifying four types of knowledge management(KM) strategies in manufacturing firms: process-oriented, product-oriented, mixed and negative. We adopted a multi-methodological approach by mixing both qualitative and quantitative methods. Before developing a framework, through a case study of the H Motor Company in Korea, this paper investigated and showed the functions of TCS in the management of tacit knowledge. The results from the case study indicated that with the use of TCS, a firm can create, transfer, and share diverse kinds of tacit knowledge among employees for the facilitation of process innovation. We also empirically confirmed the four types of KM strategies, and demonstrated the characteristics(i.e., size, total sales, age, and knowledge intensity) of the organizations adopting each strategy.
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