| Budget Amount *help |
¥3,770,000 (Direct Cost: ¥2,900,000、Indirect Cost: ¥870,000)
Fiscal Year 2016: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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| Outline of Final Research Achievements |
When discussing the successful model of cost accounting and management practices in Japanese service companies, it is important to focus on service target costing, organizational capability to utilize the accounting information system, and high quality business planning.
According to 2016 survey carried out in this research, service target costing has been penetrating throughout the service industries in Japan relative to the past survey in 2011. In addition, the survey shows a possibility again, similar to the past survey in 2011, that service target costing contributes getting the protective effect to avoid competitive disadvantage.
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