Target costing for motivating autonomous behavior under globalization of business
| Project/Area Number |
23530600
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Rikkyo University |
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Principal Investigator |
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| Project Period (FY) |
2011-04-28 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| 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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| Keywords | 原価企画 / 自律的行動 / トヨタ / 管理会計 / 自律的組織 / グローバル化 / エンパワメント / 内発的動機づけ / 進化 |
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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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Report
(5 results)
Research Products
(6 results)
