The Journal of Cost Accounting Research

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Volume 34, Issue 1

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[title in Japanese]

Article type: Cover
2010 Volume 34 Issue 1 Pages Cover1-
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_Cover1

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[title in Japanese]

Article type: Appendix
2010 Volume 34 Issue 1 Pages App1-
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_App1

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[title in Japanese]

Article type: Appendix
2010 Volume 34 Issue 1 Pages App2-
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_App2

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[title in Japanese]

Article type: Index
2010 Volume 34 Issue 1 Pages Toc1-
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_Toc1

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[title in Japanese]

Article type: Index
2010 Volume 34 Issue 1 Pages Toc2-
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_Toc2

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Impediment Mechanism against Dissemination of Cost Accounting in Service Sector and Changeability of the Mechanism : Based on 'Person to Person' Service Sector Like Healthcare

Ko ARAI

Article type: Article
2010 Volume 34 Issue 1 Pages 1-10
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_1

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Management Accounting in the Software Development on Order : Stream to Change

Katsunori KAWANO

Article type: Article
2010 Volume 34 Issue 1 Pages 11-21
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_11

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Railroad Costing : A Study on Freight Railroad Systems in Japan

Noriaki SHIRAISHI

Article type: Article
2010 Volume 34 Issue 1 Pages 22-33
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_22

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Costing Concepts of The Telecommunication Industry : An Examination into the Existence of Sank Costs

Hiromasa SEKIGUCHI

Article type: Article
2010 Volume 34 Issue 1 Pages 34-43
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_34

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The Current State of Using Cost Information in Japanese Service Industries

Yukihiko OKADA

Article type: Article
2010 Volume 34 Issue 1 Pages 44-55
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_44

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Emergence of Target Costing for Medical Service in Clinical Protocol Development in Japan : Characteristics and Current Development of Support Tool/System

Ko ARAI

Article type: Article
2010 Volume 34 Issue 1 Pages 56-65
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_56

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Target Cost Management in Public Service : A Field Study of Value Engineering in Oita Prefecture

Takehiro METOKI

Article type: Article
2010 Volume 34 Issue 1 Pages 66-77
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_66

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The Effect of Orgnaizational Context on the Use of Target Cost Management and Micro-profit Center in Japanese Companies

Eisuke YOSHIDA, Kazunori FUKUSHIMA

Article type: Article
2010 Volume 34 Issue 1 Pages 78-90
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_78

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The Role of Environmental Performance Indicators in the Environmental Cost Management : for Constructing SBSC

Shoji OKA

Article type: Article
2010 Volume 34 Issue 1 Pages 91-101
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_91

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Transformation of Department Concept in Department Costing Systems

Hiroshi OZAWA

Article type: Article
2010 Volume 34 Issue 1 Pages 102-115
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_102

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The Role Expectations to ABC in MCS : "Ba" as an Interactive Field, Which Formalizes the Top-to-bottom Commitment

Hiroto KATAOKA

Article type: Article
2010 Volume 34 Issue 1 Pages 116-125
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_116

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Cost Reduction and Profit Management in NEC Corporation

Akira MAEDA

Article type: Article
2010 Volume 34 Issue 1 Pages 126-138
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_126

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Profit Information for Production Management

Kohei ARAI, Keisuke OURA, Hirotsugu KITADA

Article type: Article
2010 Volume 34 Issue 1 Pages 139-150
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_139

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Production Capacity Adjustment and Sticky Behavior of Costs : A Comparative Study Moon-Jong Chung

Moon-Jong Chung, Sung-Wook Yi, Keun-Hyo Yook

Article type: Article
2010 Volume 34 Issue 1 Pages 151-160
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_151

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[title in Japanese]

Article type: Appendix
2010 Volume 34 Issue 1 Pages 161-164
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_161

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[title in Japanese]

Article type: Appendix
2010 Volume 34 Issue 1 Pages 165-166
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_165

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[title in Japanese]

Article type: Appendix
2010 Volume 34 Issue 1 Pages 167-
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_167

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[title in Japanese]

Article type: Appendix
2010 Volume 34 Issue 1 Pages 168-
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_168

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[title in Japanese]

Article type: Appendix
2010 Volume 34 Issue 1 Pages 169-170
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_169

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[title in Japanese]

Article type: Appendix
2010 Volume 34 Issue 1 Pages 171-
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_171

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[title in Japanese]

Article type: Appendix
2010 Volume 34 Issue 1 Pages 172-
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_172_1

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[title in Japanese]

Article type: Appendix
2010 Volume 34 Issue 1 Pages 172-
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_172_2

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[title in Japanese]

Article type: Appendix
2010 Volume 34 Issue 1 Pages App3-
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_App3

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[title in Japanese]

Article type: Appendix
2010 Volume 34 Issue 1 Pages App4-
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_App4

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[title in Japanese]

Article type: Cover
2010 Volume 34 Issue 1 Pages Cover2-
Published: 2010
Released on J-STAGE: April 17, 2017

DOIhttps://doi.org/10.20747/jcar.34.1_Cover2

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