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A comprehensive research on cost management activities in Japanese firms

Research Project

Project/Area Number 25380598
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionKobe University

Principal Investigator

KAJIWARA Takehisa  神戸大学, 経営学研究科, 教授 (30292080)

Project Period (FY) 2013-04-01 – 2016-03-31
Project Status Completed (Fiscal Year 2015)
Budget Amount *help
¥4,810,000 (Direct Cost: ¥3,700,000、Indirect Cost: ¥1,110,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2014: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2013: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Keywordsコストマネジメント行動 / コストビヘイビア / 原価計算 / 物流コスト / ロジスティクス / 財務リスク / 多段階生産システム / コストマネジメント / 倹約文化 / 途絶の原価
Outline of Final Research Achievements

This study develops a conceptual framework for cost management activities, which identifies three types of activities focusing a value proposition, a value chain, and an activity volume respectively. Using the logistics cost survey data, this study indicates that several cost management activities affect various logistics costs interdependently each other, there is a difference in the frequency of implementation of cost management activities between a sales increase period and a sales decrease period, and the effect of a cost management activity on cost elasticity differ according to the direction of sales changes. Furthermore, this study examines the association between financial risk and asymmetric cost behavior by analyzing financial data from Japanese firms. The results of the study indicate that that financial risk has an important impact on asymmetric cost behavior through its impacts on the cost of capital and the degree of financial flexibility of a firm.

Report

(4 results)
  • 2015 Annual Research Report   Final Research Report ( PDF )
  • 2014 Research-status Report
  • 2013 Research-status Report
  • Research Products

    (12 results)

All 2016 2015 2014 Other

All Int'l Joint Research (1 results) Journal Article (6 results) (of which Acknowledgement Compliant: 3 results,  Open Access: 2 results,  Peer Reviewed: 2 results) Presentation (4 results) (of which Int'l Joint Research: 2 results,  Invited: 3 results) Book (1 results)

  • [Int'l Joint Research] ミシガン州立大学(米国)

    • Related Report
      2015 Annual Research Report
  • [Journal Article] 組織間管理会計研究の現状と展望2016

    • Author(s)
      梶原武久
    • Journal Title

      会計

      Volume: 189巻第2号 Pages: 159-172

    • Related Report
      2015 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] コスト・ビヘイビアとコスト・マネジメント行動2016

    • Author(s)
      梶原武久
    • Journal Title

      管理会計学

      Volume: 第24巻第2号 Pages: 33-46

    • Related Report
      2015 Annual Research Report
    • Open Access / Acknowledgement Compliant
  • [Journal Article] 財務リスクとコストビヘイビア2016

    • Author(s)
      北田智久、小山真実、梶原武久
    • Journal Title

      国民経済雑誌

      Volume: 第214巻第3号

    • NAID

      40020954663

    • Related Report
      2015 Annual Research Report
    • Open Access
  • [Journal Article] “Measuring the Cost of Individual Disruptions in Multistage Manufacturing Systems2015

    • Author(s)
      Ge Bai, Takehisa Kajiwara, Jianbo Liu
    • Journal Title

      Journal of Management Accounting Research

      Volume: forthcoming

    • Related Report
      2014 Research-status Report
    • Peer Reviewed
  • [Journal Article] Understanding the Cost of Disruptions in Manufacturing Facilities2015

    • Author(s)
      Ge Bai, Takehisa Kajiwara, Jianbo Liu
    • Journal Title

      Strategic Finance

      Volume: forthcoming

    • Related Report
      2014 Research-status Report
    • Peer Reviewed
  • [Journal Article] コストマネジメント行動とその影響要因 : 物流コスト調査データによる経験的分析2014

    • Author(s)
      梶原武久
    • Journal Title

      国民経済雑誌

      Volume: 第210巻第3号 Pages: 83-101

    • NAID

      110009831436

    • Related Report
      2014 Research-status Report
    • Acknowledgement Compliant
  • [Presentation] 組織間管理会計研究の現状と展望2015

    • Author(s)
      梶原武久
    • Organizer
      日本会計研究学会全国大会
    • Place of Presentation
      神戸大学(神戸市灘区)
    • Year and Date
      2015-09-05
    • Related Report
      2015 Annual Research Report
    • Invited
  • [Presentation] コスト・ビヘイビアとコスト・マネジメント行動2015

    • Author(s)
      梶原武久
    • Organizer
      日本管理会計学会全国大会
    • Place of Presentation
      近畿大学東大阪キャンパス(大阪府東大阪市)
    • Year and Date
      2015-08-28
    • Related Report
      2015 Annual Research Report
    • Invited
  • [Presentation] Management of Logistics Cost-Interdependencies across Practice Bundles2015

    • Author(s)
      Takehisa Kajiwara, Ranjani Krishnan, Sriram Narayanan
    • Organizer
      The 5th International Symposium on Operations Management and Strategy 2015
    • Place of Presentation
      学習院大学(東京都豊島区)
    • Year and Date
      2015-06-12
    • Related Report
      2015 Annual Research Report
    • Int'l Joint Research / Invited
  • [Presentation] Management of Logistics Cost-Interdependencies across Practice Bundles2015

    • Author(s)
      Sriram Narayanan, Takehisa Kajiwara, Ranjani Krishnan
    • Organizer
      POMS 26th Annual Conference
    • Place of Presentation
      Washington Hilton(Whashington DC, USA)
    • Year and Date
      2015-05-08
    • Related Report
      2015 Annual Research Report
    • Int'l Joint Research
  • [Book] 2013年度 物流コスト調査報告書2014

    • Author(s)
      日本ロジスティクスシステム協会物流コスト調査委員会
    • Total Pages
      10
    • Publisher
      日本ロジスティクスシステム協会
    • Related Report
      2013 Research-status Report

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Published: 2014-07-25   Modified: 2022-02-03  

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