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The Journal of Cost Accounting Research
Online ISSN : 2432-034X
Print ISSN : 1349-6530
ISSN-L : 1349-6530
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Volume 40, Issue 1
Displaying 1-16 of 16 articles from this issue
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[title in Japanese]
2016 Volume 40 Issue 1 Pages 0-
Published: 2016
Released on J-STAGE: April 14, 2017
DOI
https://doi.org/10.20747/jcar.40.1_0_1
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(773K)
[title in Japanese]
2016 Volume 40 Issue 1 Pages 0-
Published: 2016
Released on J-STAGE: April 14, 2017
DOI
https://doi.org/10.20747/jcar.40.1_0
JOURNAL
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(203K)
Toward the Relevance Regain of Cost Accounting Standards
Fumiyasu TAKAHASHI
2016 Volume 40 Issue 1 Pages 1-11
Published: 2016
Released on J-STAGE: April 14, 2017
DOI
https://doi.org/10.20747/jcar.40.1_1
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Recommendations about the “Cost Accounting Standards” through the Overhead-Costing
Hiroto KATAOKA
2016 Volume 40 Issue 1 Pages 12-23
Published: 2016
Released on J-STAGE: April 14, 2017
DOI
https://doi.org/10.20747/jcar.40.1_12
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(699K)
The Design of Inter-firm Management Control
Interrelations of Contract Dimensions
Junya SAKAGUCHI
2016 Volume 40 Issue 1 Pages 24-36
Published: 2016
Released on J-STAGE: April 14, 2017
DOI
https://doi.org/10.20747/jcar.40.1_24
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(610K)
Effects of Management Control on Motivation
Satoshi HORII
2016 Volume 40 Issue 1 Pages 37-48
Published: 2016
Released on J-STAGE: April 14, 2017
DOI
https://doi.org/10.20747/jcar.40.1_37
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(1064K)
Cost Effectiveness Analysis of Recycling in Processes
Tomonori INOOKA
2016 Volume 40 Issue 1 Pages 49-60
Published: 2016
Released on J-STAGE: April 14, 2017
DOI
https://doi.org/10.20747/jcar.40.1_49
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An Empirical Analysis on Global Budgetary Management
Satoshi HORII, Tetsuo YAMADA
2016 Volume 40 Issue 1 Pages 61-73
Published: 2016
Released on J-STAGE: April 14, 2017
DOI
https://doi.org/10.20747/jcar.40.1_61
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The Function of Management Control System Promoting Organizational Learning in New Product Development
Satoka YAMANE
2016 Volume 40 Issue 1 Pages 74-87
Published: 2016
Released on J-STAGE: April 14, 2017
DOI
https://doi.org/10.20747/jcar.40.1_74
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Cost Benchmarking among Healthcare Organizations
A Case Study of Public Hospital Group in Japan
Hiromasa SAKAGUCHI, Ko ARAI, Ryo WATANABE
2016 Volume 40 Issue 1 Pages 88-97
Published: 2016
Released on J-STAGE: April 14, 2017
DOI
https://doi.org/10.20747/jcar.40.1_88
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本研究は,2014-2015 年にかけて実施された,医療機関におけるベンチマークを目的とした原価計算手法に関する事例研究である。事例は,明確なコンセプトのもとで計算対象やデータ集計に留意され,損益計算や運用においてもデータ収集・比較可能性・管理可能性の観点で工夫が凝らされ,DPC データ・標準原価・生産性指標の採用という特徴のもとで構築されていた。
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Consequences of Budgeting Process Bewaring of Difference between Targets and Performances
Fumiyoshi WATANABE
2016 Volume 40 Issue 1 Pages 98-109
Published: 2016
Released on J-STAGE: April 14, 2017
DOI
https://doi.org/10.20747/jcar.40.1_98
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予算と実績との間に差異が生じる場合,非効率な資源配分による損失が生じる恐れがある.本論文では,経営者がこのような損失を意識して実現性の高い予算の編成を望む場合,予算達成度に応じて管理者に支払われる報酬に上限を設ける必要があり,かつ,緩やかな水準に予算が設定される点を明らかにする.
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Actual Condition of Balanced Scorecard at Medical Corporations
Based on Questionnaire Survey
Ko ARAI
2016 Volume 40 Issue 1 Pages 110-121
Published: 2016
Released on J-STAGE: April 14, 2017
DOI
https://doi.org/10.20747/jcar.40.1_110
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戦略マップ等における最上位視点が財務か非財務かについて拮抗している点や,戦略マップの作成や再構築をしていない法人がみられる点,成果指標データに基づく対策検討会の実施頻度は法人により多様でBSC 活用度は大きく異なる点など,医療法人におけるBSC の多くの実態が質問票調査により定量的に明らかとなった。
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A New Framework for Service Quality Cost Management
Juhyeok JANG
2016 Volume 40 Issue 1 Pages 122-132
Published: 2016
Released on J-STAGE: April 14, 2017
DOI
https://doi.org/10.20747/jcar.40.1_122
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従来のサービス品質コストマネジメントの研究は,製造業のものをそのまま援用する段階にとどまっていた。したがって本研究では,このような問題点を指摘した上,サービス品質の特性,すなわちバラツキの必然性,潜在的不満の存在,サービス回復の重要性等を考慮した品質コストマネジメントの新たな枠組みの提示を試みる。
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Review of Target Costing’ s Component by Textmining
Tingting ZHAO
2016 Volume 40 Issue 1 Pages 133-143
Published: 2016
Released on J-STAGE: April 14, 2017
DOI
https://doi.org/10.20747/jcar.40.1_133
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原価企画の定義や体系は,論者によって微妙に異なり,多様に存在している。本論文では,原価企画の定義に着目して,多様かつ膨大な先行研究を,網羅的かつ客観的に分析する。原価企画に関する大量な文献から原価企画の定義を取り出し,それらに対して,テキストマイニングという手法を適用することで,原価企画の「基本モデル」を明らかにする。
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[title in Japanese]
[in Japanese]
2016 Volume 40 Issue 1 Pages 144-147
Published: 2016
Released on J-STAGE: April 14, 2017
DOI
https://doi.org/10.20747/jcar.40.1_144
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(379K)
[title in Japanese]
2016 Volume 40 Issue 1 Pages 159
Published: 2016
Released on J-STAGE: April 14, 2017
DOI
https://doi.org/10.20747/jcar.40.1_159
JOURNAL
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(396K)
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