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原価企画の導入に関する予備的考察 : ある電気機器メーカーの事例研究
http://hdl.handle.net/10069/6806
http://hdl.handle.net/10069/680639709aff-9b5b-4f17-a8b2-76cbf03e880b
名前 / ファイル | ライセンス | アクション |
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KJ00004433134.pdf (2.1 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2007-03-13 | |||||
タイトル | ||||||
タイトル | 原価企画の導入に関する予備的考察 : ある電気機器メーカーの事例研究 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Target cost management | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Management accounting change | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Institutional perspective | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
近藤, 隆史
× 近藤, 隆史 |
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著者別名 | ||||||
姓名 | Kondo, Takahito | |||||
その他のタイトル | ||||||
その他のタイトル | Target Cost Management Change : An Institutional Perspective | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | This study aims to clear up the process of target cost management change. Based on institutional perspective[Burns and Scapens, 2000], this paper reports on longitudinal empirical study of the implementation of a target cost management in an electric equipment company. First, the initial institutional realm is defined and the process of institutionalization (encoding, enacting, reproduction, institutional-ization) on target cost management is described. Second, the extent and nature of target cost management change is evaluated by drawing on the dichotomies of (1) formal versus informal change, (2) revolutionary versus evolutionary change, and (3) regressive versus progressive change. Third, the organizational performances from the implementation of target cost management are observed. Finally, we drow the implications about longitudinal empirical study of the implementation of target cost management. | |||||
書誌情報 |
經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報 巻 84, 号 2, p. 81-118, 発行日 2004-09-27 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869101 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00069150 | |||||
sortkey | ||||||
P00081-P00118 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 經營と經濟. vol.84(2), p.81-118; 2004 |