The Changes of Cost Structures and Cost Drivers in Japanese Manufacturing Companies: An Analysis of Statement of Cost of Goods Manufactured in Japan from 1980 to 2009
庵谷, 治男 ,
新井, 康平 ,
小野, 慎一郎 ,
妹尾, 剛好 ,
福島, 一矩目時, 壮浩
26 , 2018-06-30 , 長崎大学経済学部
The purpose of this paper is to investigate changes of time series for cost structures and
cost drivers in Japanese manufacturing. Using statement of cost of goods manufactured, we
investigate the ratio of cost of material, labor and other expenses, the effect of cost driver for other expenses. The results of this study shows that remarkable decrease in the material cost ratio and a trend toward a decrease in the influence of volume-based cost diver for expenses.
This results implicate that the necessity of Activity-based Costing in recent Japanese factories.