2005 Fiscal Year Final Research Report Summary
Integrated Cost Deployment
| Project/Area Number |
15201037
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| Research Category |
Grant-in-Aid for Scientific Research (A)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Social systems engineering/Safety system
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| Research Institution | KYOTO UNIVERSITY |
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Principal Investigator |
YAMASHINA Hajime KYOTO UNIVERSITY, PROFESSOR, 工学研究科, 教授 (20026149)
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| Co-Investigator(Kenkyū-buntansha) |
MIZUYAMA Hajime KYOTO UNIVERSITY, LECTURE, 工学研究科, 講師 (40252473)
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| Project Period (FY) |
2003 – 2005
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| Keywords | Cost control method / Cost deployment / Production volume fluctuation / Cash flow / Outsourcing / Overseas production / Annual budgeting system / Computerized system |
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| Research Abstract |
(1)In establishing an integrated cost control method, the cost deployment model as a theoretical basis was developed. It identifies improvement subjects, but it neither develops concrete P,D,C,A cost reduction activities, nor includes proper follow up activities. It also has no connection with the annual budgeting system. Each improvement is to be carried out in a limited period, with a limited human resources under a limited budget. Thus, to carry out all the improvement items simultaneously is in many cases infeasible. Also each improvement takes several steps, each step requiring a certain period, a certain resources and a certain budget. The scheduling problem considering period, resources and budget cannot be handled by the traditional scheduling method. This required a new scheduling method. These problems were solved by introducing F matrix and G matrix.
(2)The integrated cost control method for a production system with its logistics system was made and applied to Denso.Co.Ltd.and FIAT AUTO.
(3)The cost deployment model taking production volume fluctuation, stop of production, etc.into consideration was also established.
(4)A cash flow analysis considering the effects of outsourcing and overseas production and their various risks was developed and applied to Arcelor ACB Plant in Spain.
(5)G matrix matching the cost control model with current annual budgeting system was developed and applied to BPB Co.,Ltd. The financial director of BPB conducts one week course based on this.
(6)A computerized cost control system was developed and applied to Workshop Plant of Campbell's Europe.
(7)As a case study at a big enterprise, the cost control model was applied to various plants of FIAT AUTO.
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