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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.

本年度的研究是在原计划的基础上进行的，也是去年研究的延伸。今年实施的研究是对日本和英国企业的成本管理系统和绩效评估系统的实地研究。今年的研究集中在制造业和非制造业公司。因此，本研究在英国以高科技零部件制造企业为制造企业，在公共交通企业为非制造企业，在日本以精密机械企业和汽车零部件企业为制造企业，研究结果表明，传统的以财务为核心的绩效评价方法，由于业务环境的快速变化，性能具有局限性。因此，需要一种新的综合性的绩效评价方法，如平衡计分卡，它兼顾了企业内部和外部的因素。基于功能分析的作业成本法在日本的制造业和非制造业的成本管理中都有一定的适用性。实际上，它已被公认为是实践中的成本管理工具之一。还可以认识到，通过新的生产系统进行总成本管理可能有助于增加利润，因为该系统可以减少各种浪费并整合订单获取活动，将生产活动和销售活动分解为一系列业务活动，并将其作为一个过程进行管理，以缩短交货时间。这些研究成果将发表在研究论文和一本书中，近期