日本企業におけるコスト構造とコストドライバーの変化－1980年－2009年における我が国製造原価明細書の分析－

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  • ニホン キギョウ ニ オケル コスト コウゾウ ト コストドライバー ノ ヘンカ : 1980ネン-2009ネン ニ オケル ワガクニ セイゾウ ゲンカ メイサイショ ノ ブンセキ
  • 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

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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.

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