| Project/Area Number |
10430030
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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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 | Ishinomaki Senshu University |
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Principal Investigator |
TOYOSHIMA Yoshikazu Ishinomaki Senshu University, Faculty of Business Administration, Professor, 経営学部, 教授 (80004191)
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| Co-Investigator(Kenkyū-buntansha) |
OTSUKA Hiroshi Ishinomaki Senshu University, Associate Professor, 経営学部, 助教授 (50201380)
OGURA Noboru Tsukuba University, Institute of Policy and Planning Sciences, Professor, 大学院・経営システム科学専攻, 教授 (10145352)
MIYOSHI Kouji Fukushima University, Faculty of Economics, Professor, 経済学部, 教授 (40007406)
KITAOKA Makoto Fukushima University, Faculty of Economics, Associate Professor, 経済学部, 助教授 (80224947)
AOKI Masaaki Aomori Public Collage, Department of Management and Economics, Associate Professor, 経営経済学部, 助教授 (90202473)
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| Project Period (FY) |
1998 – 1999
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| Project Status |
Completed (Fiscal Year 1999)
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| Budget Amount *help |
¥4,500,000 (Direct Cost: ¥4,500,000)
Fiscal Year 1999: ¥1,900,000 (Direct Cost: ¥1,900,000)
Fiscal Year 1998: ¥2,600,000 (Direct Cost: ¥2,600,000)
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| Keywords | management accounting / standard costing / double steps standard costing / cost management / NEC / NIHON DENKI / Nakayama,Ryusuke |
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| Research Abstract |
The purpose of this research is to trace the process of the introduction and development of the management accounting method, especially the standard costing system at NEC corporation after WWII. It was introduced by Stoops.The results of the investigations can be summarised as follows:
1.NEC had a standard costing system before WWII, but it was destroyed in the War. In 1952,the parent company in the USA sent an expert, Paul J.Stoops,to reconstruct the management accounting system of NEC.
2.New items were introduced."Binding cost(SIKIRI GENKA)" is a predetermined cost, and exceeds actual cost. The difference between binding cost and actual cost is called "binding cost margin(SIKIRI GENKA YOYU)". Differences between the binding cost margin and standard cost difference are an index for performance evaluation of factories.This is called "shop surplus(KOJO SON-EKI)".
3.Binding cost is also used as transfer cost.Transferring products of a process to the next process is by the binding cost. Thus the cost of the former process doesn't affect that of the latter process.
4. To support these systems, "shop clerks(GENBA SHOKl)" were established for time-keeping.
5. At that time, NEC had three production steps, piece parts(KOHEN) production, apparatus(KIKl) assembly,and the finished goods. Recommendations proposed definite methods to apply the above system to these production processes appropriately.
6.There was one recommendation which proposed to apply standard costing to the "TAMAGAWA" job order factory.
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