The Building of the Information Capital related to Target Costing in Japanese Companies entering Malaysia Market

Abstract

The purpose of this research is to investigate literature survey and on-site survey to enterprises in Malaysia, (1) context of localization, (2) management of cost table, (3) information capital, and a hypothetical model on localization of target costing activities It is to clarify. In this paper, we report on the findings obtained from surveys on the localization of target costing at Japanese manufacturers that advanced to Malaysia and clarified the outcome analyzed by industry type for the context of the localization of target costing by Japanese manufacturers who advanced to Malaysia did. To clarify the differences between assembler and supplier in localization of target costing by Japanese manufacturers, to clarify the context of localization of target costing, to consider the information management of the cost table on the site, and to consider the construction of information capital Study was carried out. As a first conclusion, the local subsidiary in Malaysia also had a high degree of discretion in information systems, and we were able to confirm that material processing suppliers have transferred their own target costing. As a second conclusion, overall, we could confirm that the construction of information capital has been delayed even if localizing target costing.