紀要論文 自動車リコールにおけるエイジング分析

長谷川, 泰隆  ,  Yasutaka, Hasegawa

内容記述
The subject of this paper is to consider a loose tripartite relation. That relation consists of cost accounting, product counter-parting to costing and durable periods. Cost accounting has built up layer of many topics over last ten decades. Typical topics are as follows: an advent of allocation problem of overheads, development of standard costing for controlling the manufacturing costs, shifting absorption to direct costing at the depression era, change of peanuts butter method to ABC of allocating overheads.One of the latest wave is Target Costing originated from Japanese automotive manufacturer. The advocacy of this type of costing has drastically changed the conventional idea. Target Costing is known as a practical activity of strategic cost determination on the blue print of planning, concept and development of new products.The conventional idea itself had nothing to do with product costing directly. Since an appearance of Target Costing, this status quo has changed. As a result, a product − automotive in this paper − and parts and equipment performance or function seem to be affected negatively by a strong pressure to reduce costs. “Being affected negatively” means to cause defect or malfunction to parts and equipment. This situation, if apparent, leads to product recalls. Recall announcement would be released when this matter is reliable for the manufacturers.
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