2023 Volume 31 Issue 2 Pages 23-34
Needless to say, cost management is an old and new research area, and the accumulation of research is still progressing. The significance of developing cost management and dealing with today’s issues is not small. Unifying theme for the 2022 Annual National Convention of the Japan Association of Management Accounting, it was decided to examine the theme as “Cost Management Current State and Issues.” First, we focus on the historical changes in cost management in Japan. In addition, under these changes, the three presenters of the unified topic will examine it from their respective standpoints based on the prospect of the fusion of theory and practice. At the same time, I expect that it will be an opportunity to discuss what neo cost management will be like.
