2010 Fiscal Year Final Research Report
Research on evolution of target costing systems
| Project/Area Number |
20730300
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Rikkyo University |
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Principal Investigator |
MOROFUJI Yumi Rikkyo University, 経済学部, 教授 (20335574)
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| Project Period (FY) |
2008 – 2010
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| Keywords | 原価企画 / 管理会計 |
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| Research Abstract |
Target costing is a total profit management activity in pre-production phases that aim to attain customer-oriented, multiple targets such as price, quality, and delivery.
This research examined the process of evolution of management systems that aid target costing. We focused the co-evolution of management systems and contexts such as strategy.
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