| Project/Area Number |
22730367
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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 | Meiji University |
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Principal Investigator |
KATAOKA Hiroto 明治大学, 専門職大学院・会計専門職研究科, 准教授 (40381024)
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| Co-Investigator(Renkei-kenkyūsha) |
MAEDA Akira 明治大学, 商学部, 准教授 (30451454)
FUJINO Masafumi 日本大学, 経済学部, 准教授 (60361862)
OKADA Yukihiko 筑波大学, 大学院・システム情報工学研究科, 准教授 (80432053)
KUBOTA Yuichi 大阪府立大学, 経済学部, 教授 (40329595)
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| Project Period (FY) |
2010 – 2012
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| Project Status |
Completed (Fiscal Year 2012)
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| Budget Amount *help |
¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 製品原価計算 / ミクロ・マクロ・ループ / ヒアリング調査 / 会計担当者 / マーチャンダイザー / イトーヨーカ堂 / 東芝 / スルー損益 / ミクロマクロループ / バリューチェーン / 会計デザイン / ジー・プラン / 商品別(部門別)損益計算 / MMループ / コミットメント / 「場」 / 自律的組織 |
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| Research Abstract |
I have reconsidered and reinvestigated the literatures about: the concept of the empowered autonomous organization and Micro-Macro Loop; and the product costing. Then, based on the hearing survey, I clarified the implications about the accounting practice and method for utilization of the product costing systems.Since the emergence of ABC, the significant findings from the "analytical approach" literatures is that it is possible for the product costing system to offer the accurate incremental cost information helpful to management decisions, because the variation of the cost objects should make cost drivers vary directly. In order to do so, we require considerable attention. For example, in the interviewed corporations, it is important thatthe information which each field-site create are not only shared by inter-hierarchy and inter-department, but also the all of organizational members should commit to organizational performance through the accounting system. As a result, the inrviewed corporations have formulated preferable MM Loops through the product costing systems
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