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2022 Fiscal Year Final Research Report

The impacts of plant accounting department services on manufacturing department cost management

Research Project

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Project/Area Number 21K20159
Research Category

Grant-in-Aid for Research Activity Start-up

Allocation TypeMulti-year Fund
Review Section 0107:Economics, business administration, and related fields
Research InstitutionTokyo University of Science (2022)
Rikkyo University (2021)

Principal Investigator

Iwasawa keita  東京理科大学, 経営学部経営学科, 講師 (60909430)

Project Period (FY) 2021-08-30 – 2023-03-31
Keywords原価計算 / 原価情報 / コストマネジメント / サービス品質 / 情報品質 / 管理会計担当者 / 経理部門 / インタラクション
Outline of Final Research Achievements

The overall objective of this research project was to elucidate "the impact of factory accounting department services on manufacturing department cost management.The overall objective of this research project was to elucidate "the impact of factory accounting department services on cost management in manufacturing departments.
To achieve this objective, we conducted an interview survey of managers of factory accounting departments and manufacturing departments, and an internal questionnaire survey of manufacturing departments to qualitatively and quantitatively elucidate the effects of the services provided by factory accounting departments.
These research results were presented at several academic conferences and published in peer-reviewed academic papers. This project was also received high evaluations, including the Best Paper Award from Japan Cost Accounting Association.

Free Research Field

管理会計

Academic Significance and Societal Importance of the Research Achievements

コストマネジメントにおける原価情報の役割を解明した先行研究では,同一の原価情報を利用しているにも関わらず,なぜマネジャーによってその有用性の認知や活用程度が異なるのかといった疑問は明らかにされていなかった。そこで本研究は,コストマネジメントにおいて工場経理部門が果たす役割に注目し,サービス品質概念の援用から工場経理部の役割を概念化した上で,そして工場内アンケート調査を実施することで,「製造マネジャーによって工場経理部門のサービス品質の認知に違いが生じ,そのことが工場内の製造マネジャーの原価情報の需要や活用に影響することや,原価情報とその効果の関係を調整している」ことを明らかにした。

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Published: 2024-01-30  

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