The Role Expectation of ABC in terms of the Management Accounting Practice in Excellent Companies

2015 Fiscal Year Final Research Report

• Project/Area Number: 25380622
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Meiji University
• Principal Investigator: Kataoka Hiroto 明治大学, その他の研究科, 教授 (40381024)
• Project Period (FY): 2013-04-01 – 2016-03-31
• Keywords: 製品原価計算 / 原価計算対象 / 収益性分析 / レベニューマネジメント / 原価計算基準 / 活動基準原価計算(ABC) / MMループ / 優良企業

Outline of Final Research Achievements

According to the literature research, along with the historical development in costing and the shift of management emphasis due to the changes of the times,
the concept of the costing object has been qualitatively expanding and deepening. Also the area of application of costing It is pointed out that they are increasingly expanding. Under such situations, it is so important to lead understanding the relations between the revenue-driver and the costing object and analyzing the revenue-drivers on the basis of the revenue-source to profitability analysis by the costing object.
So, as the individual research results, I raised ABC, cost behavior, revenue management, cost accounting standards, process-costing systems, and so on. Then, I clarified the management scheme (PDCA) through the profitability analysis in Japanese excellent companies.

Free Research Field

会計学