2012 Fiscal Year Final Research Report
The development of guidline for cost accounting that fits in modern production systems.
| Project/Area Number |
22330138
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Waseda University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
KOBAYASHI Yoshitaka 早稲田大学, 商学学術院, 教授 (40062187)
ITOH Yoshihiro 早稲田大学, 商学学術院, 教授 (10168388)
YAMAMOTO Koji 大阪府立大学, 経済学部, 教授
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| Project Period (FY) |
2010 – 2012
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| Keywords | 管理会計 / 原価計算 / 生産方法 / 原価計算基準 |
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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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