| Budget Amount *help |
¥8,190,000 (Direct Cost: ¥6,300,000、Indirect Cost: ¥1,890,000)
Fiscal Year 2012: ¥2,600,000 (Direct Cost: ¥2,000,000、Indirect Cost: ¥600,000)
Fiscal Year 2011: ¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
Fiscal Year 2010: ¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
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| Research Abstract |
In this research, at first we conducted the questionary and hearing investigations. Secondly, we figured out problem points of cost accounting under the modern production processes by the information we got from those investigations. Main problem points are: the difficulty in allocating overheads, the ambiguity of the result of cost accounting by the cost accounting module in ERP systems, and the change of the meaning of “Standard” in the standard costing. It is impossible for us to study them out perfectly but we try to propose the solutions for problems including these points.
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