Functional Cost analysis and Strategic Performance Measurement

功能成本分析和战略绩效衡量

基本信息

批准号：
07044034
负责人：
YOSHIKAWA Takeo
金额：
$ 2.37万
依托单位：
Yokohama National University
依托单位国家：
日本
项目类别：
Grant-in-Aid for international Scientific Research
财政年份：
1995
资助国家：
日本
起止时间：
1995 至 1996
项目状态：
已结题

项目摘要

The current year research is based on the original plan, and also an extension of the last year's. The research implemented this year is a field study of cost management systems and performance evaluation systems in both Japanese and UK companies. The research of this year is concentrated on both manufacturing and non-manufacturing companies. Therefore, the research has done at a manufacturing company of hi-tech parts as a manufacturing company and at a public transportation company as non-manufacturing company in UK.The research in Japan has done the same ways at a precision machine company and an automobile parts company as manufacturing companies, and at a food service company as a representative of service industry.The result of the research is that traditional performance measurement insisting only financial performance has a limitation because of rapid change of business environment. Therefore, it is needed to have new integrated performance measurement such as balanced scorecard which cares both internal and external of the company. There are some possibilties that functional analysis-based ABC might be applicable for the purpose of cost management at both manufacturing and non-manufacturing companies in Japan. Actually it is recognized that it has been implemented as one of the cost management tools in practices. It is also possible to recognize that the total cost management through new production system might be able to contribute for increasing profits, because the system can reduce all kinds of waste and integrate order getting activities, production activities and distribution activities to a set of business activities and manage them as one process to reduce a lead time.These research results will be published in research papers and a book in the near future.

当年的研究基于原始计划，也基于去年的扩展。今年实施的研究是对日本和英国公司的成本管理系统和绩效评估系统的现场研究。今年的研究集中在制造业和非制造公司。因此，这项研究是在英国的非制造公司的一家高科技零件的制造公司和公共交通公司的。因此，需要进行新的综合性能衡量，例如平衡记分卡，它关心公司的内部和外部。有一些可能的可能性，基于功能分析的ABC可能适用于日本制造业和非制造公司的成本管理。实际上，人们已经认识到，它已被实施为实践中的成本管理工具之一。还可以认识到，通过新生产系统的总成本管理可能能够为增加利润做出贡献，因为该系统可以减少各种浪费，并整合获得一系列业务活动的活动，生产活动和分销活动，并将其作为减少交货时间的一个过程。这些研究结果将在研究论文中发表在研究论文和附近的书籍中。