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

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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.