Comprehensive Research on Effective Quality Cost Management
| Project/Area Number |
21730368
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Kobe University |
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Principal Investigator |
KAJIWARA Takehisa Kobe University, 大学院・経営学研究科, 准教授 (30292080)
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| Project Period (FY) |
2009 – 2010
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| Project Status |
Completed (Fiscal Year 2010)
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| Budget Amount *help |
¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000)
Fiscal Year 2010: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2009: ¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
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| Keywords | 品質コストマネジメント / 品質コスト / 品質リスク / 戦略的コストマネジメント / コストビヘイビア / 品質管理 / リスクマネジメント / 品質コスト・マネジメント / 予防コスト / 評価コスト / 失敗コスト / PAFアプローチ |
|---|
| Research Abstract |
Based on the investigation of quality cost management practices in several Japanese manufacturing firms, this study indicates that (1) quality risk has been increasing recently, (2) traditional Japanese quality management such as TQC/TQM sometime fails to cope with the increased quality risk, (3) to cope with the increased quality risk, firms need to reallocate their resources to quality management from the standpoint of risk management, and (4)the implementation of quality cost management may facilitate the reallocation of resources to quality management.
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Report
(3 results)
Research Products
(12 results)
