| Project/Area Number |
07803017
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Aoyama Gakuin University |
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Principal Investigator |
YAMAGUCHI Fujio Aoyama Gakuin University, Department of International Politics, Economics, and Business, Associate Professor, 国際政治経済学部, 助教授 (90245340)
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| Project Period (FY) |
1995 – 1996
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| Project Status |
Completed (Fiscal Year 1996)
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| Budget Amount *help |
¥1,200,000 (Direct Cost: ¥1,200,000)
Fiscal Year 1996: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 1995: ¥700,000 (Direct Cost: ¥700,000)
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| Keywords | Cost Accounting / Non Monetary Accounting / Paper Company / World War II / Branch Budget / Nippon Yusen Kaisha / Oji Paper / Product Management / 物量計算 / 操業管理 / 樺太 / 支店管理 / 戦前 / 決算報告書 / 帳簿組織 |
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| Research Abstract |
The results of this research project are collecting and analising materials at Oji Paper to reveal the cost accounting and the non monetary accounting before World War II.
The annual reports at each works of Oji Paper can be categorised as follows : Annual reports of Keta and Nakabe works after 1900, Osaka works after 1916, Odomari, Oji, Toyohara, Noda works after 1928, and other works after 1933. These annual reports are proposed to central office to close accounts. These annual reports of each works show the same style. The style changed several times.
The detail of the materials of Odomari works of Karafuto from 1928 through 1944 are investigated. The methods and rules of Bookkeeping, cost accounting and non monetary accounting at the works are revealed to explain. These rules changed at 1933 and 1941. It is important for administrating production and for monetary accounting to collect and calculate non monetary data. Non moerary accounting means accounting materials or calculation of non monetary data of materials. At the incipient years of cost accounting non monetary accounting is important and go together with monetary accounting.
This finding indicates the need of compiling monetary accounting and non monetary accounting to construct new accounting system. The materials of brunch budgets at Nippon Yusen Kaisha were found recently. These materials are examined to make reports. More general conclusion are performed to compare with NYK's materials.
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