权益分类	功能权益	普通用户	{{item.name}}会员
{{category.name}}	{{benefitItem.name}}

A Qualitative Research on Integrity of Cost Accounting and Cost Management

成本核算与成本管理完整性的定性研究

基本信息

批准号：
21530460
负责人：
KIMURA Shogo
金额：
$ 2.83万
依托单位：
Nagoya University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2009
资助国家：
日本
起止时间：
2009 至 2011
项目状态：
已结题

项目摘要

Japanese manufacturing companies have made great efforts to produce high-quality products at low cost in the global markets, and consequently they are competitive regarding quality, costs, and delivery. Since cost management is crucial to global manufacturing companies' competitiveness, the purpose of the research is to make it clear that cost accounting and cost management are integrity so that manufacturing companies could be competitive. The results of the research are follows:Japanese manufacturing companies calculate costs multiplying Gentan-i(Usage of resources) by Rate(price of resources per unit), and they tend to reduce Gentan-I in target costing, cost improvement, and cost maintenance for cost reduction. US manufacturing companies and European manufacturing companies also calculate costs in the similar way of Japanese. However, they tend to reduce Rate for cost reduction by using Group procurement, Outsourcing, Spin-offs, and so on.

日本制造企业努力在全球市场上以低成本生产高质量的产品，因此在质量、成本和交货期方面都具有竞争力。由于成本管理对全球制造企业的竞争力至关重要，因此本研究的目的是明确成本核算和成本管理是完整的，从而使制造企业能够具有竞争力。研究结果表明：日本制造企业在计算成本时，会将成本乘以资源使用率(单位资源价格)，并倾向于在目标成本计算、成本改进、成本维护等方面降低成本。美国制造企业和欧洲制造企业计算成本的方式也与日本类似。然而，他们倾向于通过集团采购、外包、剥离等方式来降低成本降幅。