management control system as target costing in service industry

2022 Fiscal Year Final Research Report

• Project/Area Number: 19K13864
• Research Category: Grant-in-Aid for Early-Career Scientists
• Allocation Type: Multi-year Fund
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Rissho University
• Principal Investigator: kondo daisuke 立正大学, 経営学部, 准教授 (30712533)
• Project Period (FY): 2019-04-01 – 2023-03-31
• Keywords: インタビュー調査

Outline of Final Research Achievements

A survey was conducted on Comany, Inc. Specifically, in addition to an interview with the company president, interviews were conducted with employees in charge of service. Manufacturers are also implementing servitization to differentiate themselves from competitors by adding not only products but also services as goods. In addition, Sekisui Kinzoku Co., Ltd., which manufactures and sells model railroads, has provided useful data for target　costing in the service industry. We were able to obtain data on target　costing in the service industry.

Free Research Field

管理会計

Academic Significance and Societal Importance of the Research Achievements

メーカーの行うサービスに着目して調査データを収集した論文で，査読者からは「サービタイゼーション（製造業のサービス化）の論点と原価企画を融合し，事例研究を行った論文で，興味深く読ませていただきました。サービタイゼーションと原価企画を融合した視点で書かれた論文は，現状ではほとんど存在しないと思いますので，当該視点で説得力のある内容で示されれば学会にとってたいへん有意義な研究になると思います。」という評価をもらった。データ蓄積が不足している研究領域に貢献できたと考える。