2011 Fiscal Year Final Research Report
Building a New Theory of Service Target Costing : Based Mainly on Empirical Researches
| Project/Area Number |
21730362
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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 | University of Tsukuba |
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Principal Investigator |
OKADA Yukihiko 筑波大学, システム情報系, 准教授 (80432053)
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| Project Period (FY) |
2009 – 2011
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| Keywords | サービス / 開発 / 改善 / 原価企画 / 会計行動 / 情報技術 / 実証研究 |
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| Research Abstract |
A new successful Japanese practice was discovered in this research. The practice is about service target costing, including 4 types of activities ; (1) the Sciences of Effectiveness, (2) the Sciences of Efficiency, (3) the Arts of Effectiveness-Efficiency Integration, and (4) Service Evolutions. Furthermore, this research identified some interesting accounting practices in Japanese service organizations, and proposed conceptual models about new accounting information technologies for better practices.
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