| Project/Area Number |
61450084
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| Research Category |
Grant-in-Aid for General Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Kagawa University |
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Principal Investigator |
MIURA Kazuo Kagawa University, Faculty of Economics,Professor, 経済学部, 教授 (60035920)
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| Co-Investigator(Kenkyū-buntansha) |
KITA Etsuko Kagawa University, Faculty of Economics, Assistant, 経済学部, 助手 (50109146)
ANDO Hiroko Kagawa University, Faculty of Economics, Assistant, 経済学部, 助手 (90116880)
INOUE Shin'ichi Kagawa University, Faculty of Economics, Associate Professor, 経済学部, 助教授 (10104704)
TANAKA Yoshiho Kagawa University, Faculty of Economics, Professor, 経済学部, 教授 (90035931)
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| Project Period (FY) |
1986 – 1987
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| Project Status |
Completed (Fiscal Year 1987)
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| Budget Amount *help |
¥3,000,000 (Direct Cost: ¥3,000,000)
Fiscal Year 1987: ¥1,000,000 (Direct Cost: ¥1,000,000)
Fiscal Year 1986: ¥2,000,000 (Direct Cost: ¥2,000,000)
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| Keywords | Production method / cost accounting / cost control / cost management / Japanese companies / Canadian companies / multi-kinds and low-volume production / 国際比較 / 物量的管理 |
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| Research Abstract |
We have been studying for two years on production method and cost managment, and we could obtain the following results.
(1) The ratio of multi-kinds and low-volume productions are most advanced in Japan and the drift has been increasing even now. The drift has been increased not only in assembly industry but also in mechanical process industry and in chemical process industry in Japan.
(2) In the U.S.A. and Canada, the way of mass-production and mass-sales are the main stream. Of course, they have intention to introduce multi-kinds & medium or low volume production systems in order to meet the diversification and individualization of consumers' needs.
(3) Japanese companies are very eager to adopt cost management techniques by accounting methods and by production management methods. They are going to cope with total cost management in the era of multi-kinds and low-volume productions.
(4) U.S. and Canadian companies have strong intention to compete with foreign competitors by improving the productivity. For that purpose, they are very enthusiastic in introducing Japanese management practices such as just-in-time (JIt) system, total quality control (TQC) and zero inventory system.
(5) By way of the interview surveys, we could understand that Japanese companies have been coping with the internationalization, informatization and rapid technological changes. We could get a cule for new cost management systems through the interview surveys.
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