| Budget Amount *help |
¥4,940,000 (Direct Cost: ¥3,800,000、Indirect Cost: ¥1,140,000)
Fiscal Year 2014: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2012: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2011: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Outline of Final Research Achievements |
To market products that fulfill customer needs, organizations must collect on-site information and share this across departments and suppliers. We define such behavior as“autonomous behavior.”
This study clarifies (1)the requirements of management accounting systems to facilitate this behavior, based on a review of the extant literature, (2)how a firm introduced these requirements and developed appropriate management accounting systems, based on a case study of Toyota’s target costing. This study also (1)details the problems faced by Toyota with the globalization of business and explains how Toyota modified its management systems to overcome these problems and (2)reviews previous studies about the effect of national culture on MCS.
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