This paper intends to give a view of the present status of the study on Cost Management, and also to point out some important matters to develop the study in the future. First, it examines the history of the developments of Cost Management, and finds out the discrepancies between the practical phases and the academic studies. Secondly, it evaluates the contribution of the Report of the Committee of Ministry of Intemational Terada and Industry, "Cost Management (1966), " and also explains the contents of the author's book, "Total Cost Management(1972)." Finally, it points out 5 important items to develop the study of Cost Management.

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Japan and U.S. Occupational Safety and Standards, both of which are fundamentally aiming at the same purpose to promote safety, health, and welfare of industrial workers, are compared and discussed. The following items can be thought as the differences between the two countries although there seems to be a number of similar points in many parts of the both standards : 1) Broadly speaking, U.S. standards cover much wider working fields with more machines, tools, equipments, facilities, and firms than those for Japanese workers. 2) U.S. standards relating to ergonomical and technological factors seem to be more precisely detailed and classified with the concrete pictorials, graphs, tables, mathematical formulas and examples than those of Japan. 3) Differences due to such backgrounds as historical, cultural, geographical and social seem to be strongly affected in many parts of both standars.

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In this paper we attempt to study apparatuses and methods to measure time. The apparatuses consist of assortment of digital electronic watches, and recorders. The digital electronic watches are handy type, and VTR type. The transducers have these watches start or stop by detecting capacitance of human body. The recorders are printer, calculator, tape recorder and VTR. And methods of time measurement in which these apparatuses are used are considered to various work and motion e.g. tape recorder , ethod, etc.

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In this paper, we propose a new method for determining sample size under consideration of several cost factors in work measuement. These costs arise at using the sample mean x^^- of n independent observations, instead of the expected value μ, of operation times with a normal destribution. Besides, the traditional method for the same purpose is desiged to assure with given precision ε and given confidence level 1-α. From the comparison of numerical results on the total cost and the precision of both methods, some additional information is given.

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Many companies making CKD assembly in developing countries are facing a new set of decision making problems to adapt themselves to "Local Manufacturing Programs" which have been estavlished by local governments. This paper describes a procedure to solve one of the major problems mentioned above, or "selection of the parts ot be localized" under the condition where inclusion of some specific items is required by local givernments' regulations. After examining the characteristics of"cost penalty curves, " this paper proposes a procedure to select the parts to be localized with the minimum cost penarly from local assemblers' standpoint.

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To decrease the effect of forecasting errors on the production plans, a dynamic production planning rule in which the plans are revised at the end of each period, using updated forecasts, is suggested. The characteristics of the rule are analyzed in single item and infinite horizon case when the rule is applied to demand series with exponential autocorrelation. Two forecasting cases are treated. The veriances of production and inventory are analytically derived, using the property that the exponentially autocorrelated demand series can be expressed by a linear combination of independent variables. The results are extended to describe the conditions in which the rule is applicable.

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Present paper considers a method of detemining the optimal delivery frequency, when a given commodity is delivered from warehouse or factory to a number of dealers by specified types of trucks. A method of evaluating the total delivery and inventory-carrying cost is first established. Then, applying the approximation formula for estimating the driving distance which was presented in the previous reports by the authors, the relationship between the delivery frequency and the driving distance for both simplified network is examined. Further, the characteristics of the proposed method are discussed and compared with the fomer methods. An example is taken from a soft-drinks manufacturer. The method, which is given in a nomograph indicating the optimal delivery frequency for each sales territory for each road condition, is proved to ve useful.

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