This paper investigates how the consciousness of cost management affected the construction of production system in the early development of Toyota Motor Corporation. In this study, I could bring out two facts. First, the founder of Toyota Motor Corporation, Kiichiro Toyoda recognized the importance of matching the manufacturing costs of rival American automobile manufactures. Second, it had been constructed the production system with unique characteristics such as “Just In Time”, “Small-lot production”, “Integrated production of components”, and “Kaizen (Continuous Improvement)” at the Toyota Koromo plant.

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Historically, a management accounting has played the important role in manufacturing operations. However, the empirical evidence indicates that not financial information that a management accounting system offers, but non-financial information becomes relevant in the modern manufacturing. On the other hand, from case studies of Japanese companies, using profit information, not cost information is being used for manufacturing operations. The purpose of this paper is to put confusion of such research achievement by using theory of a comparative institutional analysis.

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The purpose of this research is to build a framework of the PBSC (Program & Project Balanced Scorecard) as Program & Project MCS (Management Control System) . This paper examines the relationship between program management and product development project management. The data from 104 manufacturing industry were analyzed. The results show that program management efficiency is a significant factor for product development project performance. Moreover, according to the results, it revealed that there were different factors to improve program performance and project performance.

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[in Japanese]

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