Research of the Linking Cost Improvement and Profit Management

• Project/Area Number: 20830005
• Research Category: Grant-in-Aid for Young Scientists (Start-up)
• Allocation Type: Single-year Grants
• Research Field: Accounting
• Research Institution: Otaru University of Commerce
• Principal Investigator: MAEDA Akira Otaru University of Commerce, 商学部, 准教授 (30451454)
• Project Period (FY): 2008 – 2009
• Project Status: Completed (Fiscal Year 2009)
• Budget Amount: ¥2,717,000 (Direct Cost: ¥2,090,000、Indirect Cost: ¥627,000); Fiscal Year 2009: ¥1,131,000 (Direct Cost: ¥870,000、Indirect Cost: ¥261,000); Fiscal Year 2008: ¥1,586,000 (Direct Cost: ¥1,220,000、Indirect Cost: ¥366,000)
• Keywords: 原価管理 / 原価改善 / 管理会計 / 利益管理 / 会計学 / 原価管理意識 / 自律的組織

Research Abstract

This study with hearing investigation and literature research demonstrated the connection between company-wide profit management system and cost improvement activities in Japanese companies such as Toyota Motor Corporation and NEC Corporation. These Companies have designed the system that links cost reduction activities and the budget management system for matching corporate objects. This study published outcomes via conference presentations -"Cost Improvement and Profit Management", "Cost Reduction and Profit Management in NEC" and a paper- "A Study of the Capital Expenditure Decision Process in NEC".

Research Products

• [Journal Article] 日本電気における設備投資プロセスの研究 (2009)
  • Author(s): 前田陽
  • Journal Title: 商学討究 第60巻第2・3号 Pages: 189-206
  • NAID: 110007473236
• [Journal Article] 日本電気における設備投資プロセスの研究 (2009)
  • Author(s): 前田陽
  • Journal Title: 商学討究 60巻 Pages: 189-206
  • NAID: 110007473236
• [Presentation] 日本電気における原価低減と利益管理 (2009)
  • Author(s): 前田陽
  • Organizer: 日本原価計算研究学会第35回全国大会
  • Place of Presentation: 一橋大学国立キャンパス西本館
  • Year and Date: 2009-09-07
• [Presentation] 日本電気における原価低減と利益管理 (2009)
  • Author(s): 前田陽
  • Organizer: 日本原価計算研究学会
  • Place of Presentation: 一橋大学国立キャンパス西本館
  • Year and Date: 2009-09-07
• [Presentation] 原価改善と利益管理 (2008)
  • Author(s): 前田陽
  • Organizer: 日本会計研究学会第67回全国大会
  • Place of Presentation: 立教大学池袋キャンパス10号館
  • Year and Date: 2008-09-09
• [Presentation] 原価改善と利益管理 (2008)
  • Author(s): 前田陽
  • Organizer: 日本会計研究学会
  • Place of Presentation: 立教大学池袋キャンパス10号館X104番教室
  • Year and Date: 2008-09-09