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A Research on Conduct Code, Performance Evaluation, and Production System: Approach for fusion of engineering and accounting

Research Project

Project/Area Number 21730297
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeSingle-year Grants
Research Field Business administration
Research InstitutionNagoya University

Principal Investigator

OZAWA Hiroshi  名古屋大学, 経済学研究科, 教授 (40303581)

Project Period (FY) 2009 – 2012
Project Status Completed (Fiscal Year 2012)
Budget Amount *help
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2012: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2011: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2010: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2009: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Keywords原価管理 / 生産管理 / 原価計算 / 経営学 / 管理会計 / 業績評価 / セル生産 / ライン生産
Research Abstract

How much the production system is superior, it cannot show the effect if workers do not obey the conduct code. And an appropriate job performance evaluation index is required to lead the action of the worker follow the conduct code. Therefore, this study was intended to consider fitness among production system, conduct code, and the performance evaluation index. In almost all papers, the production system is explained in the engineering field. But I thought that by adding a viewpoint of the performance evaluation as a viewpoint it will became easy to explain the KAIZEN of the production system and relations of the profit logically. As result, I wrote four articles and published one book "detailed explanation Cost Management" (Dobunkan Publishing). And after finished this project supported by this grant, 2013school year, I am preparing for collaboration paper based on the result of the research with Jeffery K. Liker of University of Michigan.

Report

(5 results)
  • 2012 Annual Research Report   Final Research Report ( PDF )
  • 2011 Annual Research Report
  • 2010 Annual Research Report
  • 2009 Annual Research Report
  • Research Products

    (17 results)

All 2012 2011 2010 2009

All Journal Article (7 results) (of which Peer Reviewed: 5 results) Presentation (8 results) Book (2 results)

  • [Journal Article] 内外製の意思決定における原価概念と企業間関係のマネジメント2012

    • Author(s)
      木村彰吾・小沢 浩
    • Journal Title

      原価計算研究

      Volume: 第36巻第2号 Pages: 48-55

    • Related Report
      2012 Final Research Report
    • Peer Reviewed
  • [Journal Article] 「内外製の意思決定における原価概念と企業間関係のマネジメント」2012

    • Author(s)
      木村彰吾・小沢 浩
    • Journal Title

      『原価計算研究』

      Volume: 36-2 Pages: 48-55

    • Related Report
      2012 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 情報処理アプローチからみた管理会計の現状と展望2011

    • Author(s)
      小沢 浩
    • Journal Title

      原価計算研究

      Volume: 第35巻第1巻 Pages: 1-12

    • Related Report
      2012 Final Research Report
  • [Journal Article] 情報処理アプローチからみた管理会計の現状と可能性2011

    • Author(s)
      小沢浩
    • Journal Title

      原価計算研究

      Volume: 35-1(印刷中)

    • NAID

      110009579211

    • Related Report
      2010 Annual Research Report
  • [Journal Article] 部門間調整のための予算水準とスラックの管理2010

    • Author(s)
      小沢 浩
    • Journal Title

      原価計算研究

      Volume: 第34巻第2号 Pages: 46-57

    • NAID

      110009581608

    • Related Report
      2012 Final Research Report
    • Peer Reviewed
  • [Journal Article] 部門別計算における部門概念の変容2010

    • Author(s)
      小沢 浩
    • Journal Title

      原価計算研究

      Volume: 第34巻第1号 Pages: 102-115

    • NAID

      110009581677

    • Related Report
      2012 Final Research Report
    • Peer Reviewed
  • [Journal Article] 部門間調整のための予算水準とスラックの管理2010

    • Author(s)
      小沢浩
    • Journal Title

      原価計算研究 34-2

      Pages: 46-57

    • NAID

      110009581608

    • Related Report
      2009 Annual Research Report
    • Peer Reviewed
  • [Presentation] 内外製の意思決定における原価概念の考察2011

    • Author(s)
      小沢 浩 ・木村彰吾
    • Organizer
      日本原価計算研究学会第37回全国大会
    • Place of Presentation
      関西学院大学
    • Year and Date
      2011-09-02
    • Related Report
      2012 Final Research Report
  • [Presentation] 内外製の意志決定における原価概念の考察2011

    • Author(s)
      小沢浩・木村彰吾
    • Organizer
      日本原価計算研究学会第37回全国大会
    • Place of Presentation
      関西学院大学
    • Year and Date
      2011-09-02
    • Related Report
      2011 Annual Research Report
  • [Presentation] 生産プロセスにおける情報の役割と管理会計2010

    • Author(s)
      小沢浩
    • Organizer
      日本原価計算研究学会
    • Place of Presentation
      小樽商科大学
    • Year and Date
      2010-07-04
    • Related Report
      2010 Annual Research Report
  • [Presentation] 生産プロセスにおける情報の役割と管理会計2010

    • Author(s)
      小沢 浩
    • Organizer
      日本原価計算研究学会第35回全国大会統一論題
    • Place of Presentation
      小樽商科大学
    • Year and Date
      2010-07-03
    • Related Report
      2012 Final Research Report
  • [Presentation] 予算利用時の業績平準化行動と簿外売上のマネジメント2009

    • Author(s)
      小沢 浩
    • 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
    • Year and Date
      2009-09-07
    • Related Report
      2012 Final Research Report
  • [Presentation] 部門別原価計算における部門概念の変容2009

    • Author(s)
      小沢 浩
    • 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
    • Year and Date
      2009-09-07
    • Related Report
      2012 Final Research Report
  • [Presentation] 予算利用時の業績平準化行動と簿外売上のマネジメント2009

    • Author(s)
      小沢浩
    • Organizer
      日本原価計算研究学会
    • Place of Presentation
      一橋大学
    • Year and Date
      2009-09-07
    • Related Report
      2009 Annual Research Report
  • [Presentation] セル生産とライン生産正おける業績評価スキームの相違2009

    • Author(s)
      小沢浩
    • Organizer
      組織学会
    • Place of Presentation
      東北大学
    • Year and Date
      2009-06-07
    • Related Report
      2009 Annual Research Report
  • [Book] 詳解コストマネジメント2012

    • Author(s)
      小沢浩
    • Total Pages
      361
    • Publisher
      同文舘出版
    • Related Report
      2011 Annual Research Report
  • [Book] 詳解コストマネジメント2011

    • Author(s)
      小沢 浩
    • Total Pages
      361
    • Publisher
      同文舘出版
    • Related Report
      2012 Final Research Report

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Published: 2009-04-01   Modified: 2019-07-29  

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