Interdisciplinary study on disfunctional effect of the target costing
| Project/Area Number |
26780251
|
|---|
| Research Category |
Grant-in-Aid for Young Scientists (B)
|
| Allocation Type | Multi-year Fund |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Oita University |
|---|
Principal Investigator |
Kato Norio 大分大学, 経済学部, 准教授 (50555068)
|
|---|
| Project Period (FY) |
2014-04-01 – 2018-03-31
|
| Project Status |
Completed (Fiscal Year 2017)
|
| Budget Amount *help |
¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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)
|
|---|
| Keywords | 原価企画 / 心理学 / 言葉 / 逆機能 / 人間心理 / 生活様式 / 情報技術の進展 / 不調和 / 写像性 / 配賦基準 / 文化 / 家屋構造 / 日本的管理会計 / 曖昧さ / コスト管理 |
|---|
| Outline of Final Research Achievements |
This research clarified the following two things. (1) With the rapid progress of information technology, the interpretation of“words”including accounting is becoming more difficult, and (2) the difference in the interpretation of the words of individuals is likely to interfere with the subsequent management. These findings imply that it is important to understand the psychological aspects of human beings when implementing the target costing.
|
Report
(5 results)
Research Products
(8 results)
