|Budget Amount *help
¥2,600,000 (Direct Cost : ¥2,600,000)
Fiscal Year 1990 : ¥800,000 (Direct Cost : ¥800,000)
Fiscal Year 1989 : ¥1,800,000 (Direct Cost : ¥1,800,000)
This project was to investigate Cost Accounting and Cost Management in the Japanese automobile industry by visiting directly Automobile enterprises such as : Toyota, Nissan, Matsuda, Daihatsu, Suzuki, and Kubota, etc.
Acquired results are as follows :
1. As for the Cost Accounting, every company is using standard cost accounting. However, since a component ratio of material cost to the total manufacturing cost is getting bigger, the standard cost accounting has come to be used for only financial accounting and its meaning on Cost Management is getting smaller.
2. Concerning the Cost Management, Target Costing System in developing a new product is being paid great attention and I could explicate its whole aspect, which is peculiar to Japanese companies. Also, cost reduction system on the manufacturing stage called Kaizen Costing was elucidated, which is not that aiming at maintaining cost like the standard cost accounting but is cost reduction activities connected with Toyota Production System or JIT.
3. Actual conditions of CIM and JIT in the Japanese automobile industry were investigated. Further, capital budgeting techniques for CIM and also connection between the Cost Accounting and MRP system for production schedule were clarified.
4. Through this study, marketing, system, financial management system, international production strategy, organization and personnel control system, etc. were also made clear.