1992 Fiscal Year Final Research Report Summary
A POSITIVE STUDY ON THE USE OF PROFIT MANAGEMENT INFORMATION AND COST MANAGEMENT INFORMATON IN JAPANESE COMPANIES
| Project/Area Number |
03451083
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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)
ANDOH Hiroko KAGAWA UNIVERSITY, FACULTY OF ECONOMICS, ASSISTANT, 経済学部, 助手 (90116880)
INOUE Shinichi KAGAWA UNIVERSITY, FACULTY OF ECONOMICS, PROFESSOR, 経済学部, 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) |
1991 – 1992
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| Keywords | PROFIT MANAGEMENT / COST MANAGEMENT / JAPAN / POSITIVE STUDY / ENVIRONMENTAL CHANGE / BUDGETING / PERFORMANCE EVALUATION / GLOBALIZATION |
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| Research Abstract |
This project was carried on during the period of 1991-1993 based on positive studies to Japanese companies. The main theme is focused on the relationship between profit management information and cost management information by interview survey and mail survey. As a result of the studies, the following findings were obtained.
(1) The relationship between long-range (or middle-term), short-term planning and budgetary management has been clarified.
(2) Budgetary management and cost accounting (especially standard costing) have been much influenced by changing environment and we made the influences clearer by our study.
(3) The informational linkage between budgetary control and standard costing has been made clearer based on operation bases theoretically and positively.
(4) High-variety production and automated production have been still continued in Japanese manufacturing companies by statistical method.
(5) The practices of cost accounting were revealed and the availability and limit of cost accounting information to business management was clarified.
(6) Cost management activities and their availability were explained.
(7) The globalization of Japanese companies and its influence on management and budgetary control.
(8) The globalization of Japanese companies and its influence on headquarter organization, especially on international accounting departments, performance evaluation, transfer pricing. As a result, it has influenced on the relation-ship between proft management and cost management of Japanese headquarters.
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