A Qualitative Research on Integrity of Cost Accounting and Cost Management

日本制造企业为在全球市场上以低成本生产高质量的产品而付出了巨大的努力，因此在质量、成本、交货等方面具有竞争力。由于成本管理对全球制造企业的竞争力至关重要，因此研究的目的是明确成本会计和成本管理是完整的，这样制造企业才能具有竞争力。研究结果表明：日本制造企业将资源利用率（Gentan-i）乘以单位资源价格（Rate）计算成本，在目标成本、成本改善、成本维持等方面倾向于降低成本。美国制造企业和欧洲制造企业也以与日本类似的方式计算成本。然而，他们倾向于通过使用集团采购、外包、分拆等来降低成本。

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.