| Budget Amount *help |
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2011: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2010: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2009: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Research Abstract |
A new successful Japanese practice was discovered in this research. The practice is about service target costing, including 4 types of activities ; (1) the Sciences of Effectiveness, (2) the Sciences of Efficiency, (3) the Arts of Effectiveness-Efficiency Integration, and (4) Service Evolutions. Furthermore, this research identified some interesting accounting practices in Japanese service organizations, and proposed conceptual models about new accounting information technologies for better practices.
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