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

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.