Historical research on genesis and diffusion of target costing

• Project/Area Number: 22730356
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Single-year Grants
• Research Field: Accounting
• Research Institution: Kyushu University
• Principal Investigator: MARUTA Okihiro 九州大学, 経済学研究院, 准教授 (70325588)
• Project Period (FY): 2010 – 2012
• Project Status: Completed (Fiscal Year 2012)
• Budget Amount: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000); Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000); Fiscal Year 2011: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000); Fiscal Year 2010: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
• Keywords: 管理会計 / 原価企画 / 国民車政策 / 主査制度 / 航空技師 / 設計原価管理 / 家電産業

Research Abstract

Various practices of target costing as cost management technique for product development had been generated in automobile, home electronic, and machine industries during 1950’s in Japan. They joined together and diffused through seminars, magazines, and books directed and written by consultants from airplane industry during 1960’s

Research Products

• [Journal Article] 原価企画の形成初期の実務例-1950～1960 年代の自動車・家電・機械産業- (2013)
  • Author(s): 丸田起大
  • Journal Title: 『経済学研究』(九州大学) Volume: 第79巻第5・6 合併号 Pages: 175-202
  • NAID: 120005227323
  • URL: http://hdl.handle.net/2324/26266
• [Journal Article] 原価企画の形成初期の実務例 ―1950～1960年代の自動車・家電・機械産業― (2013)
  • Author(s): 丸田起大
  • Journal Title: 経済学研究 Volume: 79(5/6) Pages: 175-202
  • NAID: 120005227323
• [Journal Article] 原価企画の形成と伝播-1950年代を中心に- (2011)
  • Author(s): 丸田起大
  • Journal Title: 原価計算研究 Volume: 第35巻第1号 Pages: 48-58
  • NAID: 110009579215
  • Peer Reviewed
• [Presentation] 1950 年代における原価企画の形成過程 (2010)
  • Author(s): 丸田起大
  • Organizer: 日本原価計算研究学会全国大会
  • Place of Presentation: 小樽商科大学
  • Year and Date: 2010-07-03
• [Presentation] 1950年代における原価企画の形成過程 (2010)
  • Author(s): 丸田起大
  • Organizer: 日本原価計算研究学会
  • Place of Presentation: 小樽商科大学
  • Year and Date: 2010-07-03