原価企画の導入に関する予備的考察 : ある電気機器メーカーの事例研究

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  • ゲンカ キカク ノ ドウニュウ ニ カンスル ヨビテキ コウサツ アル デンキ キキ メーカー ノ ジレイ ケンキュウ
  • Target Cost Management Change : An Institutional Perspective

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This study aims to clear up the process of target cost management change. Based on institutional perspective[Burns and Scapens, 2000], this paper reports on longitudinal empirical study of the implementation of a target cost management in an electric equipment company. First, the initial institutional realm is defined and the process of institutionalization (encoding, enacting, reproduction, institutional-ization) on target cost management is described. Second, the extent and nature of target cost management change is evaluated by drawing on the dichotomies of (1) formal versus informal change, (2) revolutionary versus evolutionary change, and (3) regressive versus progressive change. Third, the organizational performances from the implementation of target cost management are observed. Finally, we drow the implications about longitudinal empirical study of the implementation of target cost management.

經營と經濟. vol.84(2), p.81-118; 2004

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