| Project/Area Number |
26380614
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | University of Nagasaki |
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Principal Investigator |
MIYAJI KOSUKE 長崎県立大学, 経営学部, 教授 (60332011)
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| Co-Investigator(Kenkyū-buntansha) |
金綱 基志 南山大学, 総合政策学部, 教授 (50298064)
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| Research Collaborator |
HIIRAGI Shino 山形大学, 理工学研究科, 准教授 (10609952)
TAHARA Takashi 九州大学, 大学院工学府, 院生
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥4,810,000 (Direct Cost: ¥3,700,000、Indirect Cost: ¥1,110,000)
Fiscal Year 2016: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2015: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2014: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Keywords | 造船企業 / 原価企画 / 採算性 / 生産リードタイム短縮 / ロット受注 / 省エネ船 / ビジネス・エコシステム / ESG / 日中韓 / 地域造船企業 / 採算性改善 / 競争優位 / ESG情報 / オールジャパン体制 / 組織間管理会計 / 組織間連携 |
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| Outline of Final Research Achievements |
This study covers the period after the “Lehman Shock” in September 2008 by investigating the negative impacts that reduced the profitability for the shipbuilding industries in Japan, Korea, and China due to the slow down of the Chinese economy. The results of this research found six areas that require attention to improve Japanese shipbuilders competitive advantage and profitability. 1. Lot sizing consideration 2. Reduce production lead-time 3. Improve the ship quality and reliability 4 . Reduce accounts receivable payment lag time 5. Improve the level of eco shipbuilding to match IMO’s (International Marine Organization) requirements. 6. The shipbuilding business ecosystem needs to evolve to a higher level. This research was conducted from the perspective of target costing approach.
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