Management Accounting Issues in Production Committee: The Production of Japanese “Anime”

DOI
  • Yoshimi Aki
    Faculty of Business Administration and Information Science, Hokkaido Information University

Bibliographic Information

Other Title
  • 製作委員会方式における管理会計―日本のアニメーション制作の事例―

Abstract

<p>This paper focus on an original financing method called as the “production committee system” in Japanese “anime” production. This paper reveals the characteristics of cost control through budget simulation at the planning stage, by comparison with existing cost control methods.</p><p>Along with organizing the preceding research survey on the content industry and the production committee system, the interview to key person in this paper will show the two results; 1) the production committee system enables management including the secondary distribution of content, and 2) it contributes to the established relationship between stakeholders.</p>

Journal

Keywords

Details 詳細情報について

  • CRID
    1390295568881204352
  • DOI
    10.24747/jma.31.1_23
  • ISSN
    24340529
    09187863
  • Text Lang
    ja
  • Data Source
    • JaLC
  • Abstract License Flag
    Disallowed

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