2024 Fiscal Year Final Research Report
Introduction of GKC in Japanese Factories and Theoretical Research based on its Results
| Project/Area Number |
22K01689
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Review Section |
Basic Section 07080:Business administration-related
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| Research Institution | Aichi Institute of Technology |
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Principal Investigator |
Hiiragi Shino 愛知工業大学, 経営学部, 教授 (10609952)
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| Co-Investigator(Kenkyū-buntansha) |
上總 康行 福井県立大学, 地域経済研究所, 客員研究員 (20121494)
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| Project Period (FY) |
2022-04-01 – 2025-03-31
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| Keywords | 改善効果の見える化 / 現場改善会計論 / Gemba Kaizen Costing / 機会損失 / 余剰生産能力 / Free Capacity / 現場改善 / 経営改革 |
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| Outline of Final Research Achievements |
We continued action research based on the basic theory of Gemba Kaizen Costing (GKC) to verify its practical application. The number of cooperating companies has expanded as follows.
(1) Housing material processing company (reported by the Japanese Association of Management Accounting). (2) Automobile and medical parts manufacturing company (reported by the Japan Cost Accounting Association, to be published in the 5th volume, 1st issue of Management Accounting Review in fiscal 2025). (3) Plating company (to be published in the above journal).
Overseas, we presented our findings at the 18th New Zealand Management Accounting Conference (NZMAC 2024). Based on a working paper that is an English translation of each chapter of Kazusa and Hiiragi (2023), “Gemba Kaizen Costing: Visualizing Kaizen Effects,” we are currently compiling a paper that compares accounting theories in three global regions with overseas researchers, which will be submitted to an overseas journal.
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| Free Research Field |
経営管理、管理会計
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| Academic Significance and Societal Importance of the Research Achievements |
上總（2010）によれば，管理会計の研究領域は会計実務・経営実践からの「問題摘出」から始まり，調査研究，理論研究，応用研究，会計処方研究を経て，実務適用で完了する。本研究では，現場改善効果の金額測定の困難さという問題について，原価計算構造と改善効果との因果関係を究明した基礎理論に依拠しつつ，実務におけるアクション・リサーチを継続して実証した点に社会的意義がある。
また，本研究における実践研究から，現場改善からその会計的成果測定，さらに余剰生産能力のマネジメントにつながるプロセスについての新たな仮説を得た点に学術的意義がある。
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