2016 Fiscal Year Final Research Report
Investigation of target costing practices to balance environmental consideration and cost competitiveness
| Project/Area Number |
25380602
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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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| Research Field |
Accounting
|
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| Research Institution | Kagawa University |
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Principal Investigator |
|
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| Project Period (FY) |
2013-04-01 – 2017-03-31
|
| Keywords | 原価企画 / 環境配慮設計 / 製品開発 / 環境管理会計 |
|---|
| Outline of Final Research Achievements |
The purpose of this research was to elucidate the target costing practices to balance environmental considerations and cost competitiveness. The main results of the research are the following two points. First, it was revealed that there were two different target costing practices for environmental costs. Secondly, we confirmed significant cost reduction effect by internalizing environmental costs in the target costing process.
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| Free Research Field |
管理会計
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