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

NEC公司管理会计引入和发展过程的历史研究

• 批准号: 10430030
• 负责人: TOYOSHIMA Yoshikazu
• 金额: $ 2.88万
• 依托单位: Ishinomaki Senshu University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (B)
• 财政年份: 1998
• 资助国家: 日本
• 起止时间: 1998 至 1999
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-10430030/
• 关键词: management accounting; standard costing; double steps standard costing; cost management; NEC; NIHON DENKI; Nakayama,Ryusuke

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.

本研究的目的是追溯二战后管理会计方法，特别是标准成本核算系统在NEC公司的引进和发展过程。它是由斯托普斯提出的。这些调查的结果可以概括如下：NEC在第二次世界大战之前有一个标准的成本计算系统，但在战争中被摧毁了。1952年，美国母公司派遣专家Paul j.s oops对nec的管理会计体系进行重建。新项目被引入。“约束成本（SIKIRI GENKA）”是预先确定的成本，超过实际成本。装订成本与实际成本之间的差额称为“装订成本边际”。约束成本边际与标准成本差异的差异是衡量工厂绩效的一个指标。这就是所谓的“商店剩余（KOJO SON-EKI）”。约束成本也被称为转移成本。将一个过程的产品转移到下一个过程是通过绑定成本。因此，前一种工艺的成本不影响后一种工艺的成本。为了支持这些系统，建立了“店员（GENBA SHOKl）”来记录时间。当时，NEC有三个生产步骤，即零件（KOHEN）生产、设备（KIKl）组装和成品。建议提出了明确的方法，以适当地将上述系统应用于这些生产过程。有一项建议提议对“TAMAGAWA”工作订单工厂实行标准成本计算。