| Project/Area Number |
21530460
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Nagoya University |
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Principal Investigator |
KIMURA Shogo 名古屋大学, 経済学研究科, 教授 (10225039)
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| Project Period (FY) |
2009 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2011: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2010: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2009: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Keywords | 原価計算 / コスト・マネジメント / 内製原価 / 内外製の意思決定 / 原価企画 / 企業間関係 / 原単位管理 / コスト・センター / プロフィット・センター / 原価低減 / 原単位 / レート / ERP |
|---|
| Research Abstract |
Japanese manufacturing companies have made great efforts to produce high-quality products at low cost in the global markets, and consequently they are competitive regarding quality, costs, and delivery. Since cost management is crucial to global manufacturing companies' competitiveness, the purpose of the research is to make it clear that cost accounting and cost management are integrity so that manufacturing companies could be competitive. The results of the research are follows:
Japanese manufacturing companies calculate costs multiplying Gentan-i(Usage of resources) by Rate(price of resources per unit), and they tend to reduce Gentan-I in target costing, cost improvement, and cost maintenance for cost reduction. US manufacturing companies and European manufacturing companies also calculate costs in the similar way of Japanese. However, they tend to reduce Rate for cost reduction by using Group procurement, Outsourcing, Spin-offs, and so on.
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