Investigation of target costing practices to balance environmental consideration and cost competitiveness

Research Project

Project/Area Number	25380602
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Multi-year Fund
Section	一般
Research Field	Accounting
Research Institution	Kagawa University
Principal Investigator	PARK Kyungpyo 香川大学, 経済学部, 教授 (40346630)
Project Period (FY)	2013-04-01 – 2017-03-31
Project Status	Completed (Fiscal Year 2016)
Budget Amount *help	¥2,730,000 (Direct Cost: ¥2,100,000、Indirect Cost: ¥630,000) Fiscal Year 2015: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000) Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000) Fiscal Year 2013: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Keywords	原価企画 / 環境配慮設計 / 製品開発 / 環境管理会計 / 環境経営 / コストマネジメント
Outline of Final Research Achievements	The purpose of this research was to elucidate the target costing practices to balance environmental considerations and cost competitiveness. The main results of the research are the following two points. First, it was revealed that there were two different target costing practices for environmental costs. Secondly, we confirmed significant cost reduction effect by internalizing environmental costs in the target costing process.

Report

(5 results)