Functional Cost analysis and Strategic Performance Measurement

今年的研究是在原计划的基础上进行的，也是去年研究的延伸。今年实施的研究是对日本和英国公司的成本管理系统和绩效评估系统的实地研究。今年的研究重点是制造业和非制造业企业。因此，本研究以英国一家高科技零部件制造公司为制造公司，以一家公共交通公司为非制造公司。在日本，以精密机械企业和汽车零部件企业为对象，以服务业为代表的食品服务企业为对象，进行了同样的研究。研究结果表明，由于商业环境的快速变化，传统的仅坚持财务绩效的绩效衡量具有局限性。因此，需要有新的综合绩效衡量，如平衡计分卡，兼顾公司内部和外部。基于功能分析的作业成本法有可能适用于日本制造业和非制造业公司的成本管理。实际上，它已被公认为是在实践中实施的成本管理工具之一。也可以认识到，通过新的生产系统进行总成本管理可能有助于增加利润，因为该系统可以减少各种浪费，并将订单获取活动，生产活动和分销活动整合为一组业务活动，并将其作为一个过程进行管理，以减少交货时间。这些研究成果将在不久的将来发表在研究论文和一本书中。

The current year research is based on the original plan, and also an extension of the last year's. The research implemented this year is a field study of cost management systems and performance evaluation systems in both Japanese and UK companies. The research of this year is concentrated on both manufacturing and non-manufacturing companies. Therefore, the research has done at a manufacturing company of hi-tech parts as a manufacturing company and at a public transportation company as non-manufacturing company in UK.The research in Japan has done the same ways at a precision machine company and an automobile parts company as manufacturing companies, and at a food service company as a representative of service industry.The result of the research is that traditional performance measurement insisting only financial performance has a limitation because of rapid change of business environment. Therefore, it is needed to have new integrated performance measurement such as balanced scorecard which cares both internal and external of the company. There are some possibilties that functional analysis-based ABC might be applicable for the purpose of cost management at both manufacturing and non-manufacturing companies in Japan. Actually it is recognized that it has been implemented as one of the cost management tools in practices. It is also possible to recognize that the total cost management through new production system might be able to contribute for increasing profits, because the system can reduce all kinds of waste and integrate order getting activities, production activities and distribution activities to a set of business activities and manage them as one process to reduce a lead time.These research results will be published in research papers and a book in the near future.