Target Costing and Capital Investment Management

2016 Fiscal Year Final Research Report

• Project/Area Number: 26780258
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Meiji University
• Principal Investigator: MAEDA Akira 明治大学, 商学部, 専任教授 (30451454)
• Project Period (FY): 2014-04-01 – 2017-03-31
• Keywords: 原価管理 / 設備投資計画 / 原価企画 / 中期経営計画 / 組織文化 / 仮説検証 / ミクロ・マクロ・ループ / 原価低減

Outline of Final Research Achievements

This study with hearing investigation and literature research demonstrated the actual condition of capital investment management, and the relation between cost management system and capital investment in Japanese companies. I ascertained the development process in which the cost management system including target costing is associated with capital investment in Toyota Motor Corporation by literature research. And through hearing investigation about Ito-Yokado Co., Ltd. with retired business person, I found out the actual situation of capital investment and medium-term management plan that will affect it. In this research, I showed that organizational context such as development of organizational relationship and deepening organizational culture is involved in the connection between cost management and capital investment management.

Free Research Field

会計学