| Project/Area Number |
17K04038
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Aichi Institute of Technology (2018-2020)
Yamagata University (2017) |
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Principal Investigator |
Hiiragi Shino 愛知工業大学, 経営学部, 教授 (10609952)
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| Co-Investigator(Kenkyū-buntansha) |
上總 康行 福井県立大学, 地域経済研究所, 研究員 (20121494)
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| Project Period (FY) |
2017-04-01 – 2021-03-31
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| Project Status |
Completed (Fiscal Year 2020)
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| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2019: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2018: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2017: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Keywords | 改善効果の見える化 / 現場改善会計論 / Gemba Kaizen Costing / 機会損失 / 生産能力増大 / 生産性向上 / 経営資源 / 原価低減 / 未利用生産能力 / 休眠生産能力 / 割増生産能力 / 生産能力展開図 / 現場改善会計 / Gemba Kaisen Costing / 原価計算 / 現場改善 |
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| Outline of Final Research Achievements |
The concept of GKC (Gemba Kaizen Costing), an on-site improvement accounting program, was organized and schematized mainly on the “Capacity Transferred Diagram”; this diagram was also used to construct the calculation logic that measures the amount of money. We conducted joint research with domestic researchers, then reported the results at the 12th New Zealand Management Accounting Conference as an exchange of knowledge with overseas researchers. We have also examined the possibility of practical development in joint research with multiple manufacturing companies.
Some of these research results have already been published as Chapter 1 of the book “Manufacturing Productivity Revolution”; a treatise based on these results has also been submitted to a department journal. We are also in the process of publishing a book regarding site improvement accounting.
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| Academic Significance and Societal Importance of the Research Achievements |
上總（2010）によれば，管理会計の研究領域は会計実務・経営実践からの「問題摘出」から始まり，調査研究，理論研究，応用研究，会計処方研究を経て，実務適用で完了する。本研究では，現場改善効果の金額測定の困難さという問題を摘出し，主として日本企業の現場
および会計担当者への調査研究を経て，原価計算構造と改善効果との因果関係を究明した。さらに，計算構造のより詳細な検討と体系化を試みた点に学術的意義がある。
また，本研究は管理会計分野の理論研究であると同時に，応用研究および会計処方研究を同時並行的に進めてきた。今後の実務適用につながる基礎理論を構築し得た点に社会的意義がある。
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