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Global optimal collaboration of Japanese company's product development and production base and comprehensive research on management accounting

Research Project

Project/Area Number 26285105
Research Category

Grant-in-Aid for Scientific Research (B)

Allocation TypePartial Multi-year Fund
Section一般
Research Field Accounting
Research InstitutionRitsumeikan Asia Pacific University

Principal Investigator

KAZUSA Yasuyuki  立命館アジア太平洋大学, 国際経営学部, 教授 (20121494)

Co-Investigator(Kenkyū-buntansha) 新宅 純二郎  東京大学, 大学院経済学研究科(経済学部), 教授 (00216219)
柊 紫乃  山形大学, 大学院理工学研究科, 准教授 (10609952)
吉川 晃史  熊本学園大学, 専門職大学院会計専門職研究科, 准教授 (20612930)
浅田 拓史  大阪経済大学, 情報社会学部, 准教授 (30580823)
牧田 正裕  立命館アジア太平洋大学, 国際経営学部, 教授 (60292083)
足立 洋  県立広島大学, 経営情報学部, 准教授 (60585553)
澤邉 紀生  京都大学, 経営管理大学院, 教授 (80278481)
佐藤 浩人  立命館アジア太平洋大学, 国際経営学部, 准教授 (80454974)
藤本 隆宏  東京大学, 大学院経済学研究科(経済学部), 教授 (90229047)
篠原 巨司馬  福岡大学, 商学部, 准教授 (90580168)
Research Collaborator TOMINO Takahiro  明治大学, 大学院商学研究科, 教授 (90366899)
MARUTA Okihiro  九州大学, 大学院経済学研究院, 教授 (70325588)
RI Keina  寧波大学, 講師
KAWAI Takaharu  同志社大学, 商学部, 准教授 (30368386)
SAKAGUCHI Junya  関西大学, 会計専門職大学院, 教授 (10364689)
FUJIOKA Takamasa  チュラロンコン大学, サシン経営大学院, エグゼクティブディレクター
Project Period (FY) 2014-04-01 – 2017-03-31
Project Status Completed (Fiscal Year 2016)
Budget Amount *help
¥16,640,000 (Direct Cost: ¥12,800,000、Indirect Cost: ¥3,840,000)
Fiscal Year 2016: ¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000)
Fiscal Year 2015: ¥5,980,000 (Direct Cost: ¥4,600,000、Indirect Cost: ¥1,380,000)
Fiscal Year 2014: ¥6,370,000 (Direct Cost: ¥4,900,000、Indirect Cost: ¥1,470,000)
Keywords管理会計 / 生産マネジメント / 日本企業 / 国際的展開 / SVM管理 / TQC / VSM / 日本企業の国際的展開 / TQC・TQM / ものと情報の流れ図 / 組織能力 / 会計学 / 経営学 / 原価計算 / 改善 / 自動車産業 / 電機産業 / 建設機械産業 / 海外子会社 / 造船業
Outline of Final Research Achievements

This research project analyzed how management accounting can help production processes concluded inside Japan, when they are developed across a national border. The research project adopted micro approaches, that is, mainly the research methods of literature investigation and interview. Specifically, the researchers investigated the practices of production management and management accounting in the middle offices of corporate headquarters and domestic and international manufacturing departments of Japanese companies, centering on Komatsu Ltd., and made public the research findings in academic conferences and scientific journals.

Report

(4 results)
  • 2016 Annual Research Report   Final Research Report ( PDF )
  • 2015 Annual Research Report
  • 2014 Annual Research Report
  • Research Products

    (17 results)

All 2017 2016 2015

All Journal Article (8 results) (of which Int'l Joint Research: 1 results,  Open Access: 6 results,  Peer Reviewed: 5 results,  Acknowledgement Compliant: 1 results) Presentation (6 results) (of which Int'l Joint Research: 1 results) Book (3 results)

  • [Journal Article] How does a company prevent sticky costs?: Strategic capacity cost management of Komatsu2016

    • Author(s)
      Yoshikawa, K., H. Asada, and Y. Kazusa
    • Journal Title

      Melco Management Accounting Research Discussion Paper Series

      Volume: MDP2016002 Pages: 1-22

    • Related Report
      2016 Annual Research Report
    • Open Access
  • [Journal Article] Cost Accounting for Gemba Kaizen on the Shop Floor2016

    • Author(s)
      柊紫乃・上總康行
    • Journal Title

      The Journal of Cost Accounting Research

      Volume: 40 Issue: 2 Pages: 72-86

    • DOI

      10.20747/jcar.40.2_72

    • NAID

      130007054722

    • ISSN
      1349-6530, 2432-034X
    • Related Report
      2016 Annual Research Report
    • Peer Reviewed / Open Access / Acknowledgement Compliant
  • [Journal Article] Roles of Accountants in Management Accounting Change2016

    • Author(s)
      浅田拓史・吉川晃史・上總康行
    • Journal Title

      The Journal of Cost Accounting Research

      Volume: 40 Issue: 2 Pages: 154-166

    • DOI

      10.20747/jcar.40.2_154

    • NAID

      130007054716

    • ISSN
      1349-6530, 2432-034X
    • Related Report
      2016 Annual Research Report
    • Peer Reviewed / Open Access
  • [Journal Article] コマツの経営改革と管理会計2016

    • Author(s)
      浅田拓史・吉川晃史・上總康行
    • Journal Title

      原価計算研究

      Volume: 40 Pages: 1-2

    • NAID

      130007054716

    • Related Report
      2015 Annual Research Report
    • Peer Reviewed / Open Access
  • [Journal Article] How does a company prevent sticky costs?: Strategic capacity cost management of Komatsu”2016

    • Author(s)
      Kohji Yoshikawa, Hirofumi Asada, and Kazusa Yasuyuki
    • Journal Title

      Melco Management Accounting Research Discussion Paper Series

      Volume: MDP2016-002 Pages: 1-21

    • Related Report
      2015 Annual Research Report
    • Open Access / Int'l Joint Research
  • [Journal Article] 生産現場の改善と原価計算:改善効果の見える化2016

    • Author(s)
      柊紫乃・上總康行
    • Journal Title

      原価計算研究

      Volume: 40 Pages: 1-2

    • NAID

      130007054722

    • Related Report
      2015 Annual Research Report
    • Peer Reviewed / Open Access
  • [Journal Article] コマツの『ダントツ経営』とSVM管理2015

    • Author(s)
      浅田拓史・上總康行
    • Journal Title

      企業会計

      Volume: 67 Pages: 97-103

    • NAID

      40020631564

    • Related Report
      2015 Annual Research Report
  • [Journal Article] 日本的組織間マネジメント・コントロール研究の課題2015

    • Author(s)
      上總康行・坂口順也・河合隆治
    • Journal Title

      メルコ管理会計研究

      Volume: 7-Ⅱ Pages: 3-13

    • NAID

      130005111783

    • Related Report
      2014 Annual Research Report
    • Peer Reviewed
  • [Presentation] Strategic capacity cost management: A case study of Komatsu2016

    • Author(s)
      Yoshikawa, K., H. Asada, and Y. Kazusa
    • Organizer
      New Zealand Management Accounting Symposium
    • Place of Presentation
      The University of Auckland〔Auckland City, New Zealand〕
    • Year and Date
      2016-11-24
    • Related Report
      2016 Annual Research Report
    • Int'l Joint Research
  • [Presentation] 製造現場における時間概念の再検討と現場改善会計2016

    • Author(s)
      柊紫乃・上總康行
    • Organizer
      日本原価計算研究学会2016年度全国大会
    • Place of Presentation
      中央大学(東京都八王子市)
    • Year and Date
      2016-08-28
    • Related Report
      2016 Annual Research Report
  • [Presentation] How does a company prevent sticky costs?: Strategic capacity cost management of Komatsu2015

    • Author(s)
      Kohji Yoshikawa, Hirofumi Asada, and Kazusa Yasuyuki
    • Organizer
      Kyoto Network for Management Accounting Research
    • Place of Presentation
      大阪経済大学北浜キャンパス
    • Year and Date
      2015-10-31
    • Related Report
      2015 Annual Research Report
  • [Presentation] コマツの経営改革と管理会計2015

    • Author(s)
      浅田拓史・吉川晃史・上總康行
    • Organizer
      日本原価計算研究学会2015年度全国大会
    • Place of Presentation
      日本大学商学部
    • Year and Date
      2015-09-12
    • Related Report
      2015 Annual Research Report
  • [Presentation] 生産現場の改善と原価計算:改善効果の見える化2015

    • Author(s)
      柊紫乃・上總康行
    • Organizer
      日本原価計算研究学会2015年度全国大会
    • Place of Presentation
      日本大学商学部
    • Year and Date
      2015-09-12
    • Related Report
      2015 Annual Research Report
  • [Presentation] 小松製作所の予算管理実践2015

    • Author(s)
      吉川晃史・浅田拓史・上總康行
    • Organizer
      日本管理会計学会2015年度全国大会
    • Place of Presentation
      近畿大学東大阪キャンパス
    • Year and Date
      2015-08-29
    • Related Report
      2015 Annual Research Report
  • [Book] 『グローバル管理会計の最前線(仮)』2017

    • Author(s)
      上總康行編著
    • Publisher
      中央経済社
    • Related Report
      2016 Annual Research Report
  • [Book] 次世代管理会計の礎石2015

    • Author(s)
      上總康行・澤邉紀生(共編)
    • Total Pages
      347
    • Publisher
      中央経済社
    • Related Report
      2014 Annual Research Report
  • [Book] 「グローバル化・複雑化時代の生産管理会計-単品種大量生産から多品種少量生産への変化と会計の適合性-」上總康行、澤邉紀生編『次世代管理会計の礎石』第14章2015

    • Author(s)
      柊紫乃
    • Total Pages
      347
    • Publisher
      中央経済社
    • Related Report
      2014 Annual Research Report

URL: 

Published: 2014-04-04   Modified: 2018-03-22  

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