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- Tobita Tsutomu
- Fukuoka University
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- Sota Kenichi
- Kagoshima Prefectural College
Bibliographic Information
- Other Title
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- 老舗中小企業における直接原価計算の導入と実践
- 老舗中小企業における直接原価計算の導入と実践 : 部門別限界利益管理の展開
- シニセ チュウショウ キギョウ ニ オケル チョクセツ ゲンカ ケイサン ノ ドウニュウ ト ジッセン : ブモン ベツ ゲンカイ リエキ カンリ ノ テンカイ
- ―Management by Sectoral Profit―
- ―部門別限界利益管理の展開―
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Description
<p> The purposes of direct costing are (1) not only management achieve the company’s target profit, but also they has the responsibility for decreasing fixed cost, (2) management get lower management and employee to recognize the responsibility for decreasing variable cost.</p> <p> This article is theoretical and case research that one of long-established SMEs in Kagoshima prefecture has the management system in order to achieve target profit and the management philosophy. Company F in this article is using direct costing as management accounting system in order to achieve the target profit and keep the company going. The points of this case are (1) CEO of company F makes the adaptive system to for target profit and philosophy, and (2) the accountants cooperate to make the management system with CEO.</p>
Journal
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- Journal of Accounting Resarch for Small- and Medium-sized Entities
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Journal of Accounting Resarch for Small- and Medium-sized Entities 2017 (3), 13-24, 2017
Japan Accounting Association for SMEs
