| Budget Amount *help |
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2012: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2011: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2010: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Research Abstract |
This study with hearing investigation and literature research demonstrated the actual condition of cost improvement, and the relation between cost improvement system and management system in Japanese companies. I ascertained the development of costimprovement system from cost control in Toyota Motor Corporation historically by literature research. And through hearing investigation about Ito-Yokado Co., Ltd. with retired business person, I found out that cost improvement system made more effective by consistency with the other systems of upstream in value chain such as capital investment management.
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