Research on the Integration of ABC/ABM to Target Costing

ABC/ABM集成目标成本研究

• 批准号: 09630137
• 负责人: YAMAMOTO Koji
• 金额: $ 1.34万
• 依托单位: OSAKA PREFECTURE UNIVERSITY
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 1997
• 资助国家: 日本
• 起止时间: 1997 至 1998
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-09630137/
• 关键词: Target Costing; ABC; ABM; Indirect Cost; Cost Allocation; Cost Driver; Activity; 活動基準原価計算; 配賊; 間接費の配賦

With this research, I have investigated the possibility of integrating ABC/ABM (Activity-Based Costing/Activity-Based Management) to Target Costing. Target Costing is a cost management that intends to reduce a cost, mainly a direct cost, at the early stages of the product development process. On the other hand, ABC is a cost management that intends to manage indirect costs. Both are strategic cost management methods. But they have been argued separately so far. So, I investigated the cost management practices at Japanese enterprises implementing Target Costing, that is, how indirect costs are managed, and whether a thinking of ABC is adopted to the cost allocation.In 1997-1998, I investigated the following industries : electric/electronics, office machine, precision machine, automobile, and so on. In consequence, I found that there are some companies to try to trace the whole direct and indirect costs including R&D cost to a product model in order to confirm the profitability over the all life-cycle period, and some companies to try to reengineer the business process by the ABC information. And I was also able to recognize the extension of the manager's interest about ABC.Target Costing is diffusing widely in Japanese companies. However, in Japan, the implementation of ABC can be observed in a few enterprises only. Moreover, that remains in a special partial Project of improving operation process, not as a whole company system. And the positive integration of ABC to Target Costing could not be identified from this research.So, I examined the factor that ABC is not implemented so frequently in Japan. At the first part of the report, the basic concepts of Target Costing and ABC are revealed. At the second part, the necessity of their integration and the problems are pointed out, and some individual case studies are presented.

通过本研究，我探讨了将ABC/ABM（作业成本法/作业管理法）与目标成本法相结合的可能性。目标成本法是一种成本管理，旨在降低成本，主要是直接成本，在产品开发过程的早期阶段。另一方面，作业成本法是一种旨在管理间接成本的成本管理方法。两者都是战略成本管理方法。但到目前为止，他们一直在分别进行辩论。因此，笔者调查了日本企业实施目标成本法（Target Costing）的成本管理实践，即间接成本的管理，以及成本分配是否采用ABC的思想。1997-1998年，笔者调查了以下行业：电气/电子、办公机器、精密机械、汽车等。因此，我发现，有一些公司试图追溯整个直接和间接成本，包括研发成本的产品模型，以确认在整个生命周期的盈利能力，和一些公司试图再造的业务流程的ABC信息。而且我也能够认识到经理对ABC的兴趣的延伸。目标成本法在日本公司中广泛传播。然而，在日本，只有少数企业实施了作业成本法。而且，这还停留在一个特殊的局部项目的改进操作过程中，而不是作为一个整体的公司系统。因此，笔者对作业成本法在日本实施不多的原因进行了分析。在报告的第一部分，目标成本法和作业成本法的基本概念被揭示。第二部分指出了两者整合的必要性和存在的问题，并给出了一些个案研究。

项目成果

山本浩二: "ABCから活動基準予算(ABB)システムへの展開" 国民経済雑誌. 179巻2号. 85-98 (1999)

Koji Yamamoto：“从 ABC 到基于活动的预算 (ABB) 系统的发展”《国民经济杂志》第 179 卷，第 2 期 85-98（1999 年）。

Koji Yamamoto: "The Expansion of ABC to the Activity-Based Budgeting System" "THE KOKUMIN-KEIZAI ZASSHI" (JOURNAL OF ECONOMIC & BUSINESS ADMINISTRATION). Vol.179, No.2. 85-98 (1999)

山本浩司：“ABC 扩展到基于活动的预算系统” 《国民经济杂事》（经济杂志）

浅田孝幸ほか: "戦略的プランニング・コントロールの研究(未定)" 中央経済社, (1999)

Takayuki Asada 等：“战略规划与控制研究（未定）”中央经济社，（1999）