| Budget Amount *help |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2013: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Outline of Final Research Achievements |
According to the literature research, along with the historical development in costing and the shift of management emphasis due to the changes of the times,
the concept of the costing object has been qualitatively expanding and deepening. Also the area of application of costing It is pointed out that they are increasingly expanding. Under such situations, it is so important to lead understanding the relations between the revenue-driver and the costing object and analyzing the revenue-drivers on the basis of the revenue-source to profitability analysis by the costing object.
So, as the individual research results, I raised ABC, cost behavior, revenue management, cost accounting standards, process-costing systems, and so on. Then, I clarified the management scheme (PDCA) through the profitability analysis in Japanese excellent companies.
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