Building a New Theory of Service Target Costing : Based Mainly on Empirical Researches
Project/Area Number |
21730362
|
Research Category |
Grant-in-Aid for Young Scientists (B)
|
Allocation Type | Single-year Grants |
Research Field |
Accounting
|
Research Institution | University of Tsukuba |
Principal Investigator |
OKADA Yukihiko 筑波大学, システム情報系, 准教授 (80432053)
|
Project Period (FY) |
2009 – 2011
|
Project Status |
Completed (Fiscal Year 2011)
|
Budget Amount *help |
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2011: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2010: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2009: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
|
Keywords | サービス / 開発 / 改善 / 原価企画 / 会計行動 / 情報技術 / 実証研究 / 原価管理 / 原価計算 / 生産性 / 会計技術 / 行動観察 / 質問調査 / 経営科学技術 / 会計学 / 管理会計 / 戦略的コストマネジメント / 経営学 / サービス開発 |
Research Abstract |
A new successful Japanese practice was discovered in this research. The practice is about service target costing, including 4 types of activities ; (1) the Sciences of Effectiveness, (2) the Sciences of Efficiency, (3) the Arts of Effectiveness-Efficiency Integration, and (4) Service Evolutions. Furthermore, this research identified some interesting accounting practices in Japanese service organizations, and proposed conceptual models about new accounting information technologies for better practices.
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Report
(4 results)
Research Products
(34 results)