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1990 Fiscal Year Final Research Report Summary

"Case Study on Japanese Cost Accounting and Cost Management Under the Environments of JIT and CIM"

Research Project

Project/Area Number 01450094
Research Category

Grant-in-Aid for General Scientific Research (B)

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionInstitute of Socio-Economics Planning

Principal Investigator

MONDEN Yasuhiro  University of Tsukuba, Institute of SocioEconomic Planning, Prof., 社会工学系, 教授 (10078991)

Project Period (FY) 1989 – 1990
KeywordsTarget Costing / Kaizen Costing / Toyota Production system / Just-In-Time Production System / Cost Management / Computer Integrated Manufacturing / JIT / Porfit Management
Research Abstract

This project was to investigate Cost Accounting and Cost Management in the Japanese automobile industry by visiting directly Automobile enterprises such as : Toyota, Nissan, Matsuda, Daihatsu, Suzuki, and Kubota, etc.
Acquired results are as follows :
1. As for the Cost Accounting, every company is using standard cost accounting. However, since a component ratio of material cost to the total manufacturing cost is getting bigger, the standard cost accounting has come to be used for only financial accounting and its meaning on Cost Management is getting smaller.
2. Concerning the Cost Management, Target Costing System in developing a new product is being paid great attention and I could explicate its whole aspect, which is peculiar to Japanese companies. Also, cost reduction system on the manufacturing stage called Kaizen Costing was elucidated, which is not that aiming at maintaining cost like the standard cost accounting but is cost reduction activities connected with Toyota Production System or JIT.
3. Actual conditions of CIM and JIT in the Japanese automobile industry were investigated. Further, capital budgeting techniques for CIM and also connection between the Cost Accounting and MRP system for production schedule were clarified.
4. Through this study, marketing, system, financial management system, international production strategy, organization and personnel control system, etc. were also made clear.

  • Research Products

    (16 results)

All Other

All Publications (16 results)

  • [Publications] 門田 安弘: "最近の事業部管理制度における利益管理と原価管理 ー久保田鉄工の事例ー" 企業会計. vol41,No.11. P4-P8 (1989)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] Yasuhiro Monden: "Target Costing and kaizen Costing in Japanese Automotive Companies" (accepted by) Journal of Management Accounting Research. vol.3. (1991)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 門田 安弘: "原価管理モデル研究の系譜と課題" 日本経営工学会誌. vo.l41 No.4B. P140-P144 (1990)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 門田 安弘: "実例 自動車産業のJIT生産方式" 日本能率協会, (1989)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] Yasuhiro Monden (and Michiharu Sakurai): "Japanese Management Accounting" Productivity Press, 568 (1990)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] Yasuhiro Monden: "Cost Management of Japanese Automotive Companies" Productivty Press, (1991)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 門田 安弘: "自動車企業のコスト・マネジメント ー原価企画・原価改善・原価計算ー" 同文舘, (1991)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 門田 安弘: "新トヨタシステム" 講談社, 600 (1991)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] Y. Monden: "Profit-and Cost Management in a Recent Divisionalized Organization - A case of Kubota - (in Japanese)" Kigyo-Kakei. Vol. 42, No. 11. 4-8 (1989)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Y. Monden: "Target Costing and Kaizen Costing in Japanese Automotive Companies" Journal of management accounting Research. Vol. 3,. (1991)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Y. Monden, and G. Lee: "An Overview of the Research in Cost Variance Investigation Models and Its Future Theme (in Japanese)" Nihon-keiei-Kogakkai-Shi. Vol. 41, No. 4B. 140-144 (1990)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Y. Monden: Nihon-Noritsu-Kyokai ( Japan Management Associations),. JIT Production System of Automobile Companies : Case Studies (in Japanese), (1989)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Y. Monden and M. Sakurai: Productivity Press. Japanese Management Accounting, (1990)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Y. Monden: Productivity Press. Cost Management of Japanese Automotive Companies, (1991)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Y. Monden: Dobunkan. Cost management of Japanese Automotive Companies-Target Costing, Kaizen Costing and Cost Accounting- (in Japanese), (1991)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Y. Monden: Kodansha,. New Toyota Production System (in Japanese), (1991)

    • Description
      「研究成果報告書概要(欧文)」より

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Published: 1993-08-12  

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