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A Research of Target Costing in service organizations different from manufacturing organizations

Research Project

Project/Area Number 15K17170
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionRissho University (2016-2017)
Hosei University (2015)

Principal Investigator

Kondo daisuke  立正大学, 経営学部, 准教授 (30712533)

Project Period (FY) 2015-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
Budget Amount *help
¥2,860,000 (Direct Cost: ¥2,200,000、Indirect Cost: ¥660,000)
Fiscal Year 2017: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2015: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Keywords論文掲載 / インタビュー / 観察
Outline of Final Research Achievements

A representative survey was conducted by Japan Airline. Specifically, we conducted surveys such as interviews and meeting observing. As a result, the doctoral thesis was accepted in 2015. In 2015 the paper was also published in academic books. In 2016 I gave an academic report on the subsidiary of Japan Airline. A paper based on that content was published in academic journal in 2017. Other publications were published in academic books in 2017 and also reported at the symposium.

Report

(4 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • 2015 Research-status Report
  • Research Products

    (8 results)

All 2017 2016 2015 Other

All Journal Article (4 results) (of which Acknowledgement Compliant: 1 results) Presentation (2 results) Book (1 results) Remarks (1 results)

  • [Journal Article] アメーバ経営導入の阻害要因-インフラテックからの教訓-2017

    • Author(s)
      近藤大輔
    • Journal Title

      メルコ管理会計

      Volume: 第2巻9号 Pages: 45-56

    • NAID

      130006394273

    • Related Report
      2017 Annual Research Report
  • [Journal Article] レストランサービスの原価企画-株式会社ぶどうの木のレストラン事業部の考察-2017

    • Author(s)
      近藤大輔
    • Journal Title

      メルコ管理会計

      Volume: 第2巻9号 Pages: 35-44

    • NAID

      130006394272

    • Related Report
      2017 Annual Research Report 2016 Research-status Report
  • [Journal Article] 管理会計が人材育成に与える影響:日本エアコミューター株式会社における部門別採算制度の事例研究2017

    • Author(s)
      三矢裕・安嶋新・近藤大輔
    • Journal Title

      原価計算研究

      Volume: 第41巻第1号 Pages: 1-12

    • NAID

      130008088533

    • Related Report
      2017 Annual Research Report 2016 Research-status Report
  • [Journal Article] サービスの品質を高めるアメーバ経営-日本航空株式会社の客室サービスを変えたJALフィロソフィ-2017

    • Author(s)
      近藤大輔・三矢裕
    • Journal Title

      アメーバ経営の進化-理論と実践-

      Volume: 印刷中 Pages: 19-40

    • Related Report
      2016 Research-status Report
    • Acknowledgement Compliant
  • [Presentation] サービスの品質を高めるアメーバ経営-日本航空株式会社の客室サービスを変えたJALフィロソフィ-2017

    • Author(s)
      近藤大輔
    • Organizer
      アメーバ経営学術研究会・第6回シンポジウム
    • Related Report
      2017 Annual Research Report
  • [Presentation] 日本エアコミューター(JAC)の経営改革と管理会計2016

    • Author(s)
      安嶋新・三矢裕・近藤大輔
    • Organizer
      日本原価計算研究学会
    • Place of Presentation
      中央大学
    • Year and Date
      2016-08-29
    • Related Report
      2016 Research-status Report
  • [Book] 日本の管理会計研究2015

    • Author(s)
      廣本敏郎・挽文子編著
    • Total Pages
      357
    • Publisher
      中央経済社
    • Related Report
      2015 Research-status Report
  • [Remarks] 立正大学ホームページ

    • URL

      http://www.ris.ac.jp/keiei/info/faculty/kondo.html

    • Related Report
      2016 Research-status Report

URL: 

Published: 2015-04-16   Modified: 2019-03-29  

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