| Project/Area Number |
02630068
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| Research Category |
Grant-in-Aid for General Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Kobe University |
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Principal Investigator |
KOBAYASHI Tetsuo Kobe University, School of Business Administration, Professor, 経営学部, 教授 (90030709)
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| Co-Investigator(Kenkyū-buntansha) |
HIROMOTO Toshiro Hitotsubashi University, Faculty of Commerce, Associate Professor, 商学部, 助教授 (00143719)
KATO Yutaka Kobe University, School of Business Administration, Associate Prof., 経営学部, 助教授 (70117993)
TANI Takeyuki Kobe University, School of Business Administration, Professor, 経営学部, 教授 (00030718)
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| Project Period (FY) |
1990 – 1991
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| Project Status |
Completed (Fiscal Year 1991)
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| Budget Amount *help |
¥2,200,000 (Direct Cost: ¥2,200,000)
Fiscal Year 1991: ¥700,000 (Direct Cost: ¥700,000)
Fiscal Year 1990: ¥1,500,000 (Direct Cost: ¥1,500,000)
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| Keywords | GENKA-KIKAKU / Transfer of GENKA-KIKAKU / GENKA-KIKAKU database / 原価企画のデ-タベ-ス / 管理会計 / 原価計算 / プロダクト・マネ-ジャ- / 原価の作り込み / フィ-ルド・リサ-チ / 新製品開発 / 目標原価 |
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| Research Abstract |
Intensive field studies were made on GENKA-KIK Target Costing for about ten companies. First, wide variety of the practices is found. For example, costs may be designed in the phase of product design, product development or product planning. GENKA-KIKAKU may be implemented by a office of GENKA-KIKAKU or project team. GENKA-KIKAKU may be linked to the long-range planning or not.
In this research project the theoretical framework is constructed for explaining the differences in GENKA-KIKAKU in the light of business environment, strategy ; nd organizational structure. The other point is the international applicability of GENKA-KIKAKU, which is empirically tested by the successful transfer of GENKA-KIKAKU.
Comprehensive questionnaire survey was also made. From the GENKA-KIKAKU database wide variety of the practices is also validated. More importantly it is found how GENKA-KIKAKU is widely applied to the process industry.
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