2009 Fiscal Year Final Research Report
Current Issues of Feedforward Management Accounting in Japan
| Project/Area Number |
19730296
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Kyushu University |
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Principal Investigator |
OKIHIRO Maruta Kyushu University, 大学院・経済学研究院, 准教授 (70325588)
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| Project Period (FY) |
2007 – 2009
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| Keywords | 管理会計 / 原価企画 / フィードフォワード |
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| Research Abstract |
It is clarified that target costing, as one of Japanese feedforward management accounting techniques, was formulated in Toyota within the context of formal national car project, and transplantation of aeronautic engineers, chief designer system, and weight planning technique from aircraft industry.
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