Management Accounting Issues in Production Committee: The Production of Japanese “Anime”

Abstract

This paper focus on an original financing method called as the “production committee system” in Japanese “anime” production. This paper reveals the characteristics of cost control through budget simulation at the planning stage, by comparison with existing cost control methods.

Along with organizing the preceding research survey on the content industry and the production committee system, the interview to key person in this paper will show the two results; 1) the production committee system enables management including the secondary distribution of content, and 2) it contributes to the established relationship between stakeholders.