This paper describes the available possibility of data warehouse focusing database model on budgetary management information system in managerial accounting information system. Current remarkable progress has influence on accounting information system. As technological progress has definitely influence on database system specially, information system centering relational database is regarded to have a problem. Accounting can be classified as financial accounting or managerial accounting. And also accounting information system can be classified as financial accounting information system or managerial accounting information system. Major different point is that financial accounting information system handles a definite value but managerial accounting information system have to handle a indefinite value adding a definite value. Therefore, budgetary management information system will not be evaluated unless it handles not only accounting information but also non-accounting information. It is considered that relational database, RDB, is fit for accounting information system, but RDB is fit for a operation as OLTP, Online Transaction Processing, and is not for a operation as OLAP, Online Analytical Processing, because of information technological problem. Since managerial accounting information system, especially budgetary management information system, needs multi-dimensional information, data warehouse is the fittest database considering current information system’s database model. Although data mining tool has not matured yet, in the future data warehouse will a common database model in budgetary management information system.

Product development (PD) needs to consider such characteristics as multi-goals and qualitative evaluation, cost constraint and combinatorial structure of development alternatives. The term cost-performance used so far has been mainly emphasizing ex post facto the improvement in single function with respect to cost. The use of cost-performance curve (CPC), including multiple and qualitative criteria and under varied cost constraints, will be effective for better PD decision making.

This paper develops an extended model of CPC for selecting combinatorial alternative (CA) in PD so as to maximize total performance under cost constraint. The characteristics of this model lie in the following points: target sales quantity of product is newly introduced; the joint use of Analytic Hierarchy Process (AHP) and Enumeration Method (EM) is attempted throughout this study to treat with more general cases including dependent alternatives among functional units; some practical viewpoints, which are useful to other PD problems, are presented through the application of copying machine. The results of analyses show that the introduction of sales quantity has an important influence on CPC and thus on optimal selection of CA, and it is also considered to be important in developing further extended PD models.

The traditional method of measuring product cost under job-order costing has the following characteristics. First, at the end of costing period, even if the whole of production quantity of job order is not finished, both the finished goods and the work-in-process are regarded as the ending work-in-process. Second, the shrinkage is not measured. Third, in the case that the spoilage is reworked, the spoilage costs are not measured, and not only the spoilage but non-spoilage are charged with rework cost. Fourth, when the all of production quantity of job order are spoiled and when the majority of production quantity of job order are spoiled, the same measurement methods are not adopted. Moreover, the methods are not consistent. Fifth, in the case that a part of production quantity of job order is spoiled, the net spoilage cost is calculated by deducting the disposal value of the spoilage from the substitute product.

The study investigates the concepts of spoilage and shrinkage, and proposes the product costing methods, on the situation that normal spoilage and normal shrinkage arise, to which the method of non-neglecting spoilage and shrinkage is applied under job-order costing, exploring those characteristics. Under the proposed method, the completion rate is worked into job-order costing, the equivalent whole units of each job order are adapted, and the cost of a job order is separated into finished goods cost, ending work-in-process cost, spoilage cost, and shrinkage cost, and, subsequently, the normal net spoilage cost and the normal net shrinkage cost are charged to product cost on the basis of the principle of the causal relationship.

Through Tentou-koukai, companies have access to significant liquidity from the capital market, which can be used for the company’s growth. Because companies’-names will be more familiar in the market and their credibility will grow after Tentou-koukai, such companies should be able to enhance their growth and hire good human resources after Tentou-koukai. Therefore, such companies should be more profitable and grow after Tentou-koukai by taking advantage of increased liquidity from the capital market and good human resources. In fact, companies usually have been growing before Tentou-koukai. However, do companies continue the growth trend and sustain high profitability after Tentou-koukai? It is important to know the effects of Tentou-koukai with respect to companies considering Tentou-koukai and to analyze the results after Tentou-koukai.

In this article, we will show the effect of Tentou-koukai towards companies’profitability by analyzing various financial data before and after Tentou-koukai. We investigated 321 companies that conducted Tentou-koukai from 1986 to 1991. We analyzed their financial data 5 years before and after Tentou-koukai and examined the difference in profitability. The data shows that profitability decreases after Tentou-koukai. The reason for the decrease in profitability is primarily high depreciation resulting from high post-Tentou-koukai investments in fixed assets. This tendency of decreasing profitability after Tentou-koukai is more significant for manufacturers compared with than non-manufacturers. However, decreasing cash flow is more significant for non-manufacturers.

It is acknowledged that the role of today’s standard costing has been declining due to the change in the manufacturing environment. This viewpoint can be summarized as the following hypotheses.

Hypothesis 1: As automation progresses, the role of efficiency control by standard costs deteriorates.

Hypothesis 2: Due to product-variety and low-volume production, the setting of cost standards becomes more difficult.

Hypothesis 3: Due to the shortening of product life cycles, the setting of cost standards becomes more difficult.

However, in contrast, reflecting excessive automation, a shift to human-centered production to increase the motivation of workers has also been observed. Furthermore, today’s Japanese standard cost management is used due to dividing it into Cost Maintaining and Kaizen Costing.

In this research, these hypotheses were tested. As a result, the assertion that the role of standard costs due to automation progress deteriorated, was accepted partially, but the other roles weren’t accepted. On the other hand, as for the relationship between standard costs and budgeted costs, meaningful differences were obtained partially.