Investigation of target costing practices to balance environmental consideration and cost competitiveness
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 |
|
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.
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Report
(5 results)
Research Products
(3 results)