2013 Fiscal Year Final Research Report
The issue of introduction of the target costing in suppliers
| Project/Area Number |
23730434
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Oita University |
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Principal Investigator |
KATO Norio 大分大学, 経済学部, 准教授 (50555068)
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| Project Period (FY) |
2011 – 2013
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| Keywords | 原価企画 / サプライヤーの疲弊 / 原価計算・管理会計 / 逆機能 / 人間心理 |
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| Research Abstract |
This research analyzed the need of the target costing to the suppliers. As suppliers tend not to introduce it, this project identified factors that constrain the introduction of the target costing to the suppliers, such as shortage of the understanding for their target costing and progress degree(it varies according to the type of industry, the scale, the tier, the area) of the cost management.
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