Research on evolution of target costing systems
Project/Area Number |
20730300
|
Research Category |
Grant-in-Aid for Young Scientists (B)
|
Allocation Type | Single-year Grants |
Research Field |
Accounting
|
Research Institution | Rikkyo University |
Principal Investigator |
MOROFUJI Yumi Rikkyo University, 経済学部, 教授 (20335574)
|
Project Period (FY) |
2008 – 2010
|
Project Status |
Completed (Fiscal Year 2010)
|
Budget Amount *help |
¥2,600,000 (Direct Cost: ¥2,000,000、Indirect Cost: ¥600,000)
Fiscal Year 2010: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2009: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2008: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
|
Keywords | 原価企画 / 管理会計 / 自律的組織 / トヨタ / 水平的インタラクション / 原価管理 |
Research Abstract |
Target costing is a total profit management activity in pre-production phases that aim to attain customer-oriented, multiple targets such as price, quality, and delivery. This research examined the process of evolution of management systems that aid target costing. We focused the co-evolution of management systems and contexts such as strategy.
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Report
(4 results)
Research Products
(14 results)