A Historical Research on the Process of the Introduction and Development of the Management Accounting at NEC Corporation

本研究的目的在于追溯管理会计方法，特别是标准成本制度在日本电气公司于二次大战后引进与发展的过程。它是由斯托普斯介绍的。调查的结果可以总结如下：1. NEC在二战前有一个标准的成本计算系统，但它在战争中被摧毁了。1952年，美国的母公司派了一位专家Paul J.Stoops来重建NEC的管理会计体系。“装订成本（SIKIRI GENKA）”是预先确定的成本，并且超过实际成本。装订成本与实际成本之间的差额称为“装订成本差额（SIKIRI GENKA YOYU）"。约束成本差额与标准成本差额的差额是评价工厂业绩的指标，称为“车间剩余（KOJO SON-EKI）"。3.约束成本也被用作转移成本，将一个工序的产品转移到下一个工序是通过约束成本。因此，前一种工艺的成本并不影响后一种工艺的成本。为了支持这些系统，设立了“商店职员（GENBA SHOKl）”来计时。当时，NEC有三个生产步骤，零件（KOHEN）生产，设备（KIKI）组装和成品。建议书提出了将上述制度适用于这些生产过程的明确方法。6.有一项建议书提出了将标准成本计算应用于“TAMAGAWA”分批工厂。

The purpose of this research is to trace the process of the introduction and development of the management accounting method, especially the standard costing system at NEC corporation after WWII. It was introduced by Stoops.The results of the investigations can be summarised as follows:1.NEC had a standard costing system before WWII, but it was destroyed in the War. In 1952,the parent company in the USA sent an expert, Paul J.Stoops,to reconstruct the management accounting system of NEC.2.New items were introduced."Binding cost(SIKIRI GENKA)" is a predetermined cost, and exceeds actual cost. The difference between binding cost and actual cost is called "binding cost margin(SIKIRI GENKA YOYU)". Differences between the binding cost margin and standard cost difference are an index for performance evaluation of factories.This is called "shop surplus(KOJO SON-EKI)".3.Binding cost is also used as transfer cost.Transferring products of a process to the next process is by the binding cost. Thus the cost of the former process doesn't affect that of the latter process.4. To support these systems, "shop clerks(GENBA SHOKl)" were established for time-keeping.5. At that time, NEC had three production steps, piece parts(KOHEN) production, apparatus(KIKl) assembly,and the finished goods. Recommendations proposed definite methods to apply the above system to these production processes appropriately.6.There was one recommendation which proposed to apply standard costing to the "TAMAGAWA" job order factory.