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"Case Study on Japanese Cost Accounting and Cost Management Under the Environments of JIT and CIM"

《JIT和CIM环境下日本成本会计与成本管理案例研究》

基本信息

批准号：
01450094
负责人：
MONDEN Yasuhiro
金额：
$ 1.66万
依托单位：
Institute of Socio-Economics Planning
依托单位国家：
日本
项目类别：
Grant-in-Aid for General Scientific Research (B)
财政年份：
1989
资助国家：
日本
起止时间：
1989 至 1990
项目状态：
已结题

项目摘要

This project was to investigate Cost Accounting and Cost Management in the Japanese automobile industry by visiting directly Automobile enterprises such as : Toyota, Nissan, Matsuda, Daihatsu, Suzuki, and Kubota, etc.Acquired results are as follows :1. As for the Cost Accounting, every company is using standard cost accounting. However, since a component ratio of material cost to the total manufacturing cost is getting bigger, the standard cost accounting has come to be used for only financial accounting and its meaning on Cost Management is getting smaller.2. Concerning the Cost Management, Target Costing System in developing a new product is being paid great attention and I could explicate its whole aspect, which is peculiar to Japanese companies. Also, cost reduction system on the manufacturing stage called Kaizen Costing was elucidated, which is not that aiming at maintaining cost like the standard cost accounting but is cost reduction activities connected with Toyota Production System or JIT.3. Actual conditions of CIM and JIT in the Japanese automobile industry were investigated. Further, capital budgeting techniques for CIM and also connection between the Cost Accounting and MRP system for production schedule were clarified.4. Through this study, marketing, system, financial management system, international production strategy, organization and personnel control system, etc. were also made clear.

本课题通过直接访问丰田、日产、松田、大发、铃木、久保田等汽车企业，对日本汽车行业的成本核算和成本管理进行调查研究。至于成本会计，每个公司都在使用标准成本会计。但是，由于材料成本在总制造成本中所占的比重越来越大，标准成本会计已成为仅用于财务核算，其在成本管理中的意义越来越小.在成本管理方面，新产品开发中的目标成本制度受到了极大的关注，我可以解释它的整个方面，这是日本公司所特有的。此外，还阐明了制造阶段的成本削减系统，称为Kaizen Costing，它不是像标准成本会计那样以维持成本为目的，而是与丰田生产系统或JIT相关的成本削减活动。调查了日本汽车工业中CIM和JIT的实际情况。此外，还阐明了CIM的资本预算技术以及成本会计和MRP系统之间的联系。通过本次研究，对营销体系、财务管理体系、国际化生产战略、组织机构和人员控制体系等也进行了明确。