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Target cost management or TCM is concerned with simultaneously achieving a target cost along with planning, development and detailed design of new products by using methods such as a value engineering(VE). Through many researches, some following common features of the objectives, tools and processes of TCM practice in Japanese companies have been observed.
Firstly, TCM has come to be applied in process industries as well as in assem-bly industries.
Secondly, TCM has multiple objectives of cost reduction, quality assurance, timely introduction of new products into the market, and product development to attract customers.
Thirdly, simultaneous engineering is a key concept of TCM.
Fourthly, adjustment between allowable costs and forecasted actual costs is a popular practice in setting target costs.
Fifthly, TCM activities are monitored even during mass-production to promote continuous improvement.
Lastly, cooperation with suppliers is one of the most important factors for the successful transfer of TCM to foreign subsidiaries.
However, the diversity of TCM practice has been also observed. Of course, this diversity has not been satisfactorily explained from a theoretical point of view.
TCM is not merely a costing system; rather it is an activity which is aimed at reducing the life-cycle costs of new products, while ensuring quality, reliability, and other customer requirements, by examining all ideas for cost reduction at the product planning, research and development process.
However, TCM also has its dysfunctional aspects. Fist of all, TCM activities should be socially and environmentally conscious. In today's Japanese society, for example, annual working hours are much longer than in western countries and product development periods are much shorter. These statistics allow us to recognize the dysfunctional effects of TCM. Designers and engineers engaged in TCM activities face strict time pressures. They become tired and exhausted through working long hours and being under severe time pressure. Also, many information systems(TCM support systems or strategic information systems) are indispensable tools for supporting TCM activities.
There is a great opportunity to combine strategic cost analysis, quality costing, product life-cycle costing and activity-based costing into a TCM framework. If this is possible, as seems likely, TCM could obtain the status of a comprehensive cost management programme.

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