| Budget Amount *help |
¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2012: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2011: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2010: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Research Abstract |
To improve the value of a product and service, I applied to service the KANSEI (sensitivity) cost management which intends an innovation by the product development of the manufacturing industry, and made it progress to innovation type cost management. I clarified the difference in evaluation of a product and service, examined the evaluation structure and criteria connected with customer satisfaction, developed to the strategic performance evaluation, and tried to build the new framework of cost management of the product and service contributing to the improvement of profitability.
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