2012 Fiscal Year Final Research Report
Research on the Innovation of Product and Service by KANSEI Cost Management
| Project/Area Number |
22530487
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (C)
|
| Allocation Type | Single-year Grants |
|---|
| Section | 一般 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Osaka Prefecture University |
|---|
Principal Investigator |
YAMAMOTO Koji 大阪府立大学, 経済学部, 教授 (20166797)
|
|---|
| Project Period (FY) |
2010 – 2012
|
| Keywords | 管理会計 |
|---|
| Research Abstract |
To improve the value of a product and service, I applied to service the KANSEI (sensitivity) cost management which intends an innovation by the product development of the manufacturing industry, and made it progress to innovation type cost management. I clarified the difference in evaluation of a product and service, examined the evaluation structure and criteria connected with customer satisfaction, developed to the strategic performance evaluation, and tried to build the new framework of cost management of the product and service contributing to the improvement of profitability.
|
