{"@context":{"@vocab":"https://cir.nii.ac.jp/schema/1.0/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/","foaf":"http://xmlns.com/foaf/0.1/","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","datacite":"https://schema.datacite.org/meta/kernel-4/","ndl":"http://ndl.go.jp/dcndl/terms/","jpcoar":"https://github.com/JPCOAR/schema/blob/master/2.0/"},"@id":"https://cir.nii.ac.jp/crid/1390564238096182016.json","@type":"Article","productIdentifier":[{"identifier":{"@type":"DOI","@value":"10.24747/jma.7.1-2_65"}},{"identifier":{"@type":"NDL_BIB_ID","@value":"5659065"}},{"identifier":{"@type":"URI","@value":"http://id.ndl.go.jp/bib/5659065"}},{"identifier":{"@type":"URI","@value":"https://ndlsearch.ndl.go.jp/books/R000000004-I5659065"}},{"identifier":{"@type":"URI","@value":"https://dl.ndl.go.jp/pid/10587845"}},{"identifier":{"@type":"NDL_BIB_ID","@value":"10587845"}},{"identifier":{"@type":"NAID","@value":"110007629421"}},{"identifier":{"@type":"URI","@value":"http://id.ndl.go.jp/digimeta/10587845"}},{"identifier":{"@type":"URI","@value":"http://dl.ndl.go.jp/info:ndljp/pid/10587845"}}],"dc:title":[{"@language":"en","@value":"Strategic Cost Reduction by Making Relationships between Campanies in Japanese Manufacturing Industries"},{"@language":"ja","@value":"日本における企業間関係の構築によるコスト低減戦略"},{"@language":"ja-Kana","@value":"ニホン ニ オケル キギョウカン カンケイ ノ コウチク ニ ヨル コスト テイゲン センリャク"}],"dc:language":"ja","description":[{"type":"abstract","notation":[{"@language":"en","@value":"<p>The competition is intensifying by international scale, and it becomes very important for companies to produce and supply good products cheaply. So cost reduction is always demanded.</p><p>Therefore, the cases are increasing of constructing new type of relationship between companies. It is because swiftness and reliable cost reduction can be realized by making use of management resources of another company.</p><p>So, in this paper, it will be described that is the reality of strategic cost management in Japanese manufacturing industries of the present ages, and is the behavior styles that are taken by companies, industry and government over the combination between companies. From them, it is shown as the characteristics of decision making by strategic level for cost reduction in Japanese manufacturing industries.</p><p>The way of approaching here is as following; picking up the relationships between independent companies such as merger, acquisition and tie-up, and through them, cost reduction done by specified industry as a whole is drawn. And purposes of them such as cost reduction, research and development, market correspondence are patterned. Those trends are the following mutual relationship.</p><p>(1) In the case of relationship between companies for cost reduction, the target of cost reduction is settled by the position on the industry’s Industrial Life Cycle (ILC) or Product Life Cycle (PLC).</p><p>(2) Terms and purposes of related constructions between companies in one industry have a fixed tendency by a position of the industry’s ILC or PLC.</p><p>(3) Cost reduction through relationship with the industry group, company group and cost reduction strategy by lessons of government are shown in Japan. And cases taken in this paper are based on the articles about relationships between current Japanese companies of the newspaper (The Nihon Keizai Shinbun) in periods of 1996 to 1997.</p>"},{"@language":"ja","@value":"<p>最近の日本の製造業においては，コスト低減のための戦略的意思決定として，従来の系列や企業集団を超えた合併・買収，提携が増加している．既存の企業集団（系列・企業グループ）内の再編・統合も進行している．さらに，国際規模での合併・提携が増加しており，それらの大規模化というトレンドもみられる．</p><p>それらは，従来の日本の製造業におけるコスト低減のパラダイムに，大きな変化の潮流をもたらしている。</p><p>そこで本稿では，1997～1998年にかけて日本の製造業が関係した企業間関係の構築に係る事例研究を基礎に，次の(1)～(3)の内容を示す．また，企業間関係が成立する背後に存在する企業，業界，政府の行動様式についても触れる．それらを通じて，現在日本の製造業で進行しつつあるコスト低減に向けた戦略性の一端を描いていく．</p><p><b>(1)コスト低減を目的とする合併，買収，提携といった企業間関係（以下，「企業間関係」という）の構築において低減対象となるコストの種類は，その産業の属する産業のライフ・サイクル(Industrial Life Cycle:ILC)や，主力製品のプロダクト・ライフ・サイクル(Product Life Cycle:PLC)に応じたものとなる．</b></p><p><b>(2)ある産業における企業間関係の構築目的や，態様も，その産業のILCやPLCと一定の関係を持つ．</b></p><p><b>(3)日本特有の企業・業界・政府の行動パターンが，コスト低減のための企業間関係にも影響を与えている．</b></p>"}],"abstractLicenseFlag":"disallow"}],"creator":[{"@id":"https://cir.nii.ac.jp/crid/1410282763121075072","@type":"Researcher","personIdentifier":[{"@type":"NRID","@value":"9000363399869"},{"@type":"NRID","@value":"9000402239202"},{"@type":"NRID","@value":"9000402239440"},{"@type":"NRID","@value":"9000402239487"}],"foaf:name":[{"@language":"en","@value":"Suzuki Kozo"},{"@language":"ja","@value":"鈴木 浩三"}],"jpcoar:affiliationName":[{"@language":"ja","@value":"東京都職員研修所調査研究室"},{"@language":"en","@value":"Research Office, In-Service Training Institute, Tokyo Metropolitan Government"}]}],"publication":{"publicationIdentifier":[{"@type":"PISSN","@value":"09187863"},{"@type":"EISSN","@value":"24340529"},{"@type":"NDL_BIB_ID","@value":"000000086761"},{"@type":"ISSN","@value":"09187863"},{"@type":"LISSN","@value":"09187863"},{"@type":"NCID","@value":"AN10538994"}],"prism:publicationName":[{"@language":"ja","@value":"管理会計学 : ⽇本管理会計学会誌 : 経営管理のための総合雑誌"},{"@language":"en","@value":"The Journal of Management Accounting, Japan"},{"@language":"ja","@value":"管理会計学"}],"dc:publisher":[{"@language":"en","@value":"The Japanese Association of Management Accounting"},{"@language":"ja","@value":"日本管理会計学会"}],"prism:publicationDate":"1999-03-31","prism:volume":"7","prism:number":"1-2","prism:startingPage":"65","prism:endingPage":"89"},"url":[{"@id":"http://id.ndl.go.jp/bib/5659065"},{"@id":"https://ndlsearch.ndl.go.jp/books/R000000004-I5659065"},{"@id":"https://dl.ndl.go.jp/pid/10587845"},{"@id":"http://id.ndl.go.jp/digimeta/10587845"},{"@id":"http://dl.ndl.go.jp/info:ndljp/pid/10587845"}],"availableAt":"1999-03-31","foaf:topic":[{"@id":"https://cir.nii.ac.jp/all?q=%E4%BC%81%E6%A5%AD%E9%96%93%E9%96%A2%E4%BF%82","dc:title":"企業間関係"},{"@id":"https://cir.nii.ac.jp/all?q=%E5%90%88%E4%BD%B5","dc:title":"合併"},{"@id":"https://cir.nii.ac.jp/all?q=%E8%B2%B7%E5%8F%8E","dc:title":"買収"},{"@id":"https://cir.nii.ac.jp/all?q=%E6%8F%90%E6%90%BA","dc:title":"提携"},{"@id":"https://cir.nii.ac.jp/all?q=%E3%82%B3%E3%82%B9%E3%83%88%E4%BD%8E%E6%B8%9B","dc:title":"コスト低減"},{"@id":"https://cir.nii.ac.jp/all?q=%E7%94%A3%E6%A5%AD%E3%81%AE%E3%83%A9%E3%82%A4%E3%83%95%E3%83%BB%E3%82%B5%E3%82%A4%E3%82%AF%E3%83%AB","dc:title":"産業のライフ・サイクル"},{"@id":"https://cir.nii.ac.jp/all?q=%E3%83%97%E3%83%AD%E3%83%80%E3%82%AF%E3%83%88%E3%83%BB%E3%83%A9%E3%82%A4%E3%83%95%E3%83%BB%E3%82%B5%E3%82%A4%E3%82%AF%E3%83%AB","dc:title":"プロダクト・ライフ・サイクル"},{"@id":"https://cir.nii.ac.jp/all?q=%E6%88%A6%E7%95%A5%E7%9A%84%E3%82%B3%E3%82%B9%E3%83%88%E3%83%9E%E3%83%8D%E3%82%B8%E3%83%A1%E3%83%B3%E3%83%88","dc:title":"戦略的コストマネジメント"},{"@id":"https://cir.nii.ac.jp/all?q=%E7%AB%B6%E4%BA%89%E5%84%AA%E4%BD%8D","dc:title":"競争優位"},{"@id":"https://cir.nii.ac.jp/all?q=%E4%BE%A1%E5%80%A4%E9%80%A3%E9%8E%96","dc:title":"価値連鎖"},{"@id":"https://cir.nii.ac.jp/all?q=Relationships%20between%20companies","dc:title":"Relationships between companies"},{"@id":"https://cir.nii.ac.jp/all?q=Merger","dc:title":"Merger"},{"@id":"https://cir.nii.ac.jp/all?q=Acquisition","dc:title":"Acquisition"},{"@id":"https://cir.nii.ac.jp/all?q=Tie-up","dc:title":"Tie-up"},{"@id":"https://cir.nii.ac.jp/all?q=Cost%20reduction","dc:title":"Cost reduction"},{"@id":"https://cir.nii.ac.jp/all?q=Industrial%20Life%20Cycle%20(ILC)","dc:title":"Industrial Life Cycle (ILC)"},{"@id":"https://cir.nii.ac.jp/all?q=Product%20Life%20Cycle%20(PLC)","dc:title":"Product Life Cycle (PLC)"},{"@id":"https://cir.nii.ac.jp/all?q=Strategic%20Cost%20Management","dc:title":"Strategic Cost Management"},{"@id":"https://cir.nii.ac.jp/all?q=Value%20Chain","dc:title":"Value Chain"}],"dataSourceIdentifier":[{"@type":"JALC","@value":"oai:japanlinkcenter.org:2007148383"},{"@type":"NDL_SEARCH","@value":"oai:ndlsearch.ndl.go.jp:R000000004-I5659065"},{"@type":"NDL_SEARCH","@value":"oai:ndlsearch.ndl.go.jp:R100000039-I10587845"},{"@type":"NDL_DC","@value":"info:ndljp/pid/10587845"},{"@type":"CIA","@value":"110007629421"}]}