Empirical analysis about successful implementations of cost accounting and management in Japan's service companies

2017 Fiscal Year Final Research Report

• Project/Area Number: 26780247
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: University of Tsukuba
• Principal Investigator: OKADA Yukihiko 筑波大学, システム情報系, 准教授 (80432053)
• Project Period (FY): 2014-04-01 – 2018-03-31
• Keywords: 会計学 / サービス工学 / 原価計算 / 原価管理 / 原価企画

Outline of Final Research Achievements

When discussing the successful model of cost accounting and management practices in Japanese service companies, it is important to focus on service target costing, organizational capability to utilize the accounting information system, and high quality business planning.
According to 2016 survey carried out in this research, service target costing has been penetrating throughout the service industries in Japan relative to the past survey in 2011. In addition, the survey shows a possibility again, similar to the past survey in 2011, that service target costing contributes getting the protective effect to avoid competitive disadvantage.

Free Research Field

会計学