2009 Fiscal Year Final Research Report

Research of the Linking Cost Improvement and Profit Management

Research Project

Project/Area Number	20830005
Research Category	Grant-in-Aid for Young Scientists (Start-up)
Allocation Type	Single-year Grants
Research Field	Accounting
Research Institution	Otaru University of Commerce
Principal Investigator	MAEDA Akira Otaru University of Commerce, 商学部, 准教授 (30451454)
Project Period (FY)	2008 – 2009
Keywords	原価管理 / 原価改善 / 管理会計 / 利益管理 / 会計学 / 原価管理意識 / 自律的組織
Research Abstract	This study with hearing investigation and literature research demonstrated the connection between company-wide profit management system and cost improvement activities in Japanese companies such as Toyota Motor Corporation and NEC Corporation. These Companies have designed the system that links cost reduction activities and the budget management system for matching corporate objects. This study published outcomes via conference presentations -"Cost Improvement and Profit Management", "Cost Reduction and Profit Management in NEC" and a paper- "A Study of the Capital Expenditure Decision Process in NEC".

(3 results)