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Japanese Cost Management and it's Transfer into the Foreign Countries.

Research Project

Project/Area Number 05301084
Research Category

Grant-in-Aid for Co-operative Research (A)

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionSchool of Business Administration, Kobe University

Principal Investigator

KOBAYASHI Tetsuo  School of Business Administration, Kobe University, Prof., 経営学部, 教授 (90030709)

Co-Investigator(Kenkyū-buntansha) YAMAMOTO Koji  School of Economics, Osaka State University, AsSO.Prof., 経済学部, 助教授 (20166797)
YOSHIKAWA Takeo  School of Business Administration, Yokohama National University, Prof., 経営学部, 教授 (50018058)
TANAKA Masayasu  School of Science and Technology, Tokyo University of Science, Prof., 理工学部, 教授 (50084447)
KATO Yutaka  School of Business Administration, Kobe University, Prof., 経営学部, 教授 (70117993)
TANI Takeuki  School of Business Administration, Kobe University, Prof., 経営学部, 教授 (00030718)
Project Period (FY) 1993 – 1994
Project Status Completed (Fiscal Year 1994)
Budget Amount *help
¥4,000,000 (Direct Cost: ¥4,000,000)
Fiscal Year 1994: ¥1,500,000 (Direct Cost: ¥1,500,000)
Fiscal Year 1993: ¥2,500,000 (Direct Cost: ¥2,500,000)
Keywordsstrategic cost management / strategic management accounting / target cost management / research and development management / cross-functional activities / cost-down / suppliers relationship / transfer of Japanese cost management into the foreign subsidiaries / コスト・マネジメント / 日本的管理システムの海外移転 / 目標原価(ターゲット・コスト) / ライフサイクル・コスト / QCDR管理
Research Abstract

The purpose of the research were 1) to provide the theoretical framework of Japanese cost management and 2) to identify what extent Japanese cost management is applicable to the organizations in different cultural setting. The ultimate goal of target cost management is to realize several dimensions of targets, including those of cost, quality, reliability, time-to-market, and others simultaneously. All of these dimensions are major interests of the customers. Ideally, target cost management activities should cover all phases of product life cycle.
In the year of 1993 and 1994, we did a comprehensive literature survey and critical analysis on the available studies, in-depth field research, and intensive discussion with managers and engineers who are in charge of target cost management. We recognized several very Japanese characteristics including cross-functional product development and design-in activities with suppliers.
In the year of 1994 and 1995, we continued the field research. In … More addition, we focused on target cost management transfer into the foreign subsidiaries. Main aspects of the research were information systems supporting the activities, the relationship between cost management and organizational structure/strategies, dysfunction of Japanese cost management and the ways to overcome the problems identified, research and development management, and cross-cultural communication.
Some part of our research results were presented at the annual meeting of Japan Accounting Association and international conferences held in Venice, Milan, and Boston. We are preparing the English version of the report. We will send out the exposure draft to the researchers in the world and comments and critiques will be reflected in the final report. Moreover, we are engaging a research with an European company that started to implement target cost management. We are in a position to observe the implementation processes so that we can share the experience of transfering target cost management. Also, we have selected the reseach sites in several Japanese foreign subsidiaries. Research results from them will reinforce our current findings. This also helps us to judge the stiffness of our theoretical framework. Less

Report

(3 results)
  • 1994 Annual Research Report   Final Research Report Summary
  • 1993 Annual Research Report
  • Research Products

    (33 results)

All Other

All Publications (33 results)

  • [Publications] 加登 豊: "ナショナル・カルチャーとマネジメント・コントロール" 会計. 145巻. 60-75 (1994)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1994 Final Research Report Summary
  • [Publications] 田中雅康: "製品開発のリエンジニアリング-日・米・独の比較を中心に" 企業会計. 46巻. 39-47 (1994)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1994 Final Research Report Summary
  • [Publications] 吉川武男: "リエンジアリングとABC情報" 企業会計. 46巻. 70-79 (1994)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1994 Final Research Report Summary
  • [Publications] 谷武幸、清水信匡、岩淵吉秀等: "原価企画と会議体での相互作用" 会計. 144巻. 80-92 (1994)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1994 Final Research Report Summary
  • [Publications] 小林哲夫: "環境変化のもとでの管理会計研究の課題" 会計. 145巻. 1-13 (1994)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1994 Final Research Report Summary
  • [Publications] 山本浩二: "シャープの原価企画" 企業会計. 46巻. 48-56 (1994)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1994 Final Research Report Summary
  • [Publications] 岡野 浩: "日本的管理会計の視座-ポスト・レリバンス・ロストー" 中央経済社, 約200頁 (1995)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1994 Final Research Report Summary
  • [Publications] 原価企画特別委員会: "原価企画研究の課題" 日本会計研究学会, 約200頁 (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1994 Final Research Report Summary
  • [Publications] Chow, C.W., Y.Kato, and M.Shields: "National Culture and the Preference for Management Controls : An Exploratory Study of the Firm-Labor Interface." Accouting, Organizations and Society. vol.19 No.4/5. (1994)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1994 Final Research Report Summary
  • [Publications] Iwabuchi, Y., N.Shimizu and M.Shurest: "Self-organization through the Target Cost Management in the Japanese Firms." Working Paper(presented at the 17th Annual Congress of the European Accounting Association, Venice, Italy). (1994)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1994 Final Research Report Summary
  • [Publications] Kato.Y.: "Target Costing Support System : Lessons from Leading Japanese Companies" Management Accounting Research. Vol.4, No.1. 33-47 (1993)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1994 Final Research Report Summary
  • [Publications] Kato, Y., Boer, G., and C.W.Chow.: "Target costing : An Integrated Management Process." Working Paper 9321 (Kobe University). (1993)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1994 Final Research Report Summary
  • [Publications] Tani, T.and Y.Kato: "Target Costing : A Contingency Approach" Working Paper 9325 (Kobe University). (1993)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1994 Final Research Report Summary
  • [Publications] Tani, T.and Y.Kato: "Target Costing in Japan" in : Dellman, K.und K.P.Franz (Hrsg.), Neuere Entwicklungen im Kostenmanagement, Haupt. 191-222 (1994)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1994 Final Research Report Summary
  • [Publications] Tani, T., H.Okano, N.Shimizu, Y.Iwabuchi, J.Fukuda and S.Cooray: "Target Cost Management in Japanese Companies : Current State of the Art" Management Accounting Research. Vol.5, No.1. 67-81 (1994)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1994 Final Research Report Summary
  • [Publications] Tani, T., N.Shimizu, and Y.Iwabuchi: "Interactive Control in the Target Cost Management." Working Paper 9331F (Kobe University). (1994)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1994 Final Research Report Summary
  • [Publications] Yoshikawa, T., J.Innes, and M.Tanaka: "Contemporary Cost Management" Chpman & Hall. (1993)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1994 Final Research Report Summary
  • [Publications] 加登 豊: "ナショナル・カルチャーとマネジメント・コントロール" 会計. 第145巻. 60-75 (1994)

    • Related Report
      1994 Annual Research Report
  • [Publications] 田中雅康: "製品開発のリエンジニアリング-日・米・独の比較を中心に" 企業会計. 第46巻. 39-47 (1994)

    • Related Report
      1994 Annual Research Report
  • [Publications] 吉川武男: "リエンジアリングとABC情報" 企業会計. 第46巻. 70-79 (1994)

    • Related Report
      1994 Annual Research Report
  • [Publications] 谷武幸、清水信匡、岩淵吉秀等: "原価企画と会議体での相互作用" 会計. 第144巻. 80-92 (1994)

    • Related Report
      1994 Annual Research Report
  • [Publications] 小林哲夫: "環境変化のもとでの管理会計研究の課題" 会計. 第146巻. 1-13 (1994)

    • Related Report
      1994 Annual Research Report
  • [Publications] 山本浩二: "シャープの原価企画" 企業会計. 第46巻. 48-56 (1994)

    • Related Report
      1994 Annual Research Report
  • [Publications] 岡野 浩: "日本的管理会計の視座-ポスト・レリバンス・ロストー" 中央経済社, 200 (1995)

    • Related Report
      1994 Annual Research Report
  • [Publications] 原価企画特別委員会: "原価企画研究の課題" 日本会計研究学会, 200 (1996)

    • Related Report
      1994 Annual Research Report
  • [Publications] 谷武幸: "原価企画の実証研究" Working Paper(Kobe University). 9323. (1993)

    • Related Report
      1993 Annual Research Report
  • [Publications] Tani,T.and Y.Kato: "Target Costing:A Contingency Approach" Working Paper(Kobe University). 9325. (1993)

    • Related Report
      1993 Annual Research Report
  • [Publications] 山本浩二: "間接費の原価企画としてのABC" 大阪府立大学経済研究. 第39巻. 41-67 (1993)

    • Related Report
      1993 Annual Research Report
  • [Publications] 小林哲夫: "原価企画研究の課題" 神戸大学経営学部 Working Paper. 9330F. (1994)

    • Related Report
      1993 Annual Research Report
  • [Publications] Tani,T.et al.: "Interactive Control in the Target Cost Management" Working Paper(Kobe University). 9331. (1994)

    • Related Report
      1993 Annual Research Report
  • [Publications] 加登豊: "原価企画の逆機能とその克服" 原価計算研究. 第18巻. (1994)

    • Related Report
      1993 Annual Research Report
  • [Publications] 加登豊: "原価企画-戦略的コストマネジメント" 日本経済新聞社, 328 (1993)

    • Related Report
      1993 Annual Research Report
  • [Publications] 谷武幸(編著): "現代企業の管理システム(近刊)" 税務経理協会, 250 (1994)

    • Related Report
      1993 Annual Research Report

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Published: 1993-04-01   Modified: 2016-04-21  

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