| Project/Area Number |
21830086
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Oita University |
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Principal Investigator |
KATO Norio Oita University, 経済学部, 講師 (50555068)
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| Project Period (FY) |
2009 – 2010
|
| Project Status |
Completed (Fiscal Year 2010)
|
| Budget Amount *help |
¥702,000 (Direct Cost: ¥540,000、Indirect Cost: ¥162,000)
Fiscal Year 2010: ¥299,000 (Direct Cost: ¥230,000、Indirect Cost: ¥69,000)
Fiscal Year 2009: ¥403,000 (Direct Cost: ¥310,000、Indirect Cost: ¥93,000)
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| Keywords | 組織間管理会計 / 原価企画 / サプライヤーの疲弊問題 / サプライヤーの疲弊 |
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| Research Abstract |
The main results of the present study are the following two points. The first point has clarified problems of management accounting that to reduce the exhaustion of suppliers in target costing activities requires improving the items of expense for target costing and the accuracy of the cost estimate.
The second point has clarified that some Japanese companies start using the target costing as the function of decision-making in such a way that continue or discontinue product development. Therefore, management accounting researchers have to examine about the impact of corporate performance of suppliers on decision-making to discontinue product development.
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