| Project/Area Number |
24830050
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Kobe University |
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Principal Investigator |
SUZUKI ARATA 神戸大学, 経営学研究科, 研究員 (10637002)
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| Project Period (FY) |
2012-08-31 – 2014-03-31
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2012: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Keywords | 原価企画 / 管理会計 / コストマネジメント / VE / 新制度派社会学 / 原価計算 |
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| Research Abstract |
This study is divided into the three dimensions below: (1) Constructing framework for historical development of Target Costing; (2)Researches on the Target Costing development; (3)The current practices of Target Costing. (1)A new framework for Target Costing development was constructed by focusing on the Value Engineering (VE) as a social and institutional practice. (2)Based on the framework, we scrutinized how and why VE was shared by Japanese manufacturers and developed to Target Costing during the high economic growth. Historical materials analyzed and interviews are conducted in these researches. (3) By investigating the current Target Costing practices in Japanese manufacturers, We showed how Target Costing practices are developing with the current progresses of manufacturing such as common platform utilization and modularization.
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