| Budget Amount *help |
¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2016: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2015: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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| Outline of Final Research Achievements |
This study with hearing investigation and literature research demonstrated the actual condition of capital investment management, and the relation between cost management system and capital investment in Japanese companies. I ascertained the development process in which the cost management system including target costing is associated with capital investment in Toyota Motor Corporation by literature research. And through hearing investigation about Ito-Yokado Co., Ltd. with retired business person, I found out the actual situation of capital investment and medium-term management plan that will affect it. In this research, I showed that organizational context such as development of organizational relationship and deepening organizational culture is involved in the connection between cost management and capital investment management.
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