2022 Volume 30 Issue 1 Pages 37-53
The purpose of this study is to elucidate the transformation of cost management in Japanese manufacturing companies in recent years. We focused on target cost management and conducted questionnaire surveys in 2009, 2014, and 2019. The results of multi-group analysis showed that the mean values of cost planning activities, effectiveness and reverse function, and the relationship between cost planning activities and effectiveness were generally consistent, while the relationship between cost planning activities and reverse function, and the relationship between organizational context and cost planning activities and effectiveness differed significantly by survey year.
