| Project/Area Number |
19730296
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
|
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| Research Institution | Kyushu University |
|---|
Principal Investigator |
OKIHIRO Maruta Kyushu University, 大学院・経済学研究院, 准教授 (70325588)
|
|---|
| Project Period (FY) |
2007 – 2009
|
| Project Status |
Completed (Fiscal Year 2009)
|
| Budget Amount *help |
¥1,800,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥300,000)
Fiscal Year 2009: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2008: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2007: ¥500,000 (Direct Cost: ¥500,000)
|
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| Keywords | 管理会計 / 原価企画 / フィードフォワード / バランス・スコアカード / 予算管理 / フィードフオワード |
|---|
| Research Abstract |
It is clarified that target costing, as one of Japanese feedforward management accounting techniques, was formulated in Toyota within the context of formal national car project, and transplantation of aeronautic engineers, chief designer system, and weight planning technique from aircraft industry.
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