わが国主要自動車メーカーの製品能力 : リコールデータの分析を通じて
スポンサーリンク
概要
- 論文の詳細を見る
This is the third article on recall-related costs or problems in the automobile industry in Japan. The author studied the number of recalls and defective points for the past 11 years and then constructed a "Recall Matrix". The reader can see the status quo of recalls, which have been carried out by Japanese auto-manufacturers. Recall problems have received little attention from the public so far. But Mitsubishi Motors, one of medium-sized automakers in the industry, brought attention to the matter in July 2000. Surprisingly, the company continued to hide what should have been reported to the Ministry of Land, Infrastructure and Transport for 30 years. However, the case of Mitsubishi is not the main focus of this article but rather the incidence of defects in the industry. In general, the percentage in the industry varies from 13.06% to 16.04% over 11 years. According to table 3, the defect level of each company ranges roughly from 10% to nearly 40%. These odds are similar to those of Russian roulette. The author believes that defects are attributed to the capability of organizational process within the company. All the makers should be required to take measures to enhance their own capability so that defects may vanish from their lines. So, this paper suggests that companies with a high level of defects have weak organizational process and vice versa. In this sense, to enhance the capability of organizational process is a key point for management accounting: According for enhancing the organization. This mindset is essential for strategically competing with rivals these days.
- 麗澤大学の論文
著者
関連論文
- R&D活動が管理会計に与える影響
- EVAへの関心とその表示過程
- コンベンショナリズムに埋没するリコールコスト
- リコールコスト論への一里塚 : 70年代の米国と近年のわが国に見る自動車リコール届出状況からのフィードバック
- 持株会社化時代における持株会社のための評価指標
- わが国主要自動車メーカーの製品能力 : リコールデータの分析を通じて
- 原価企画の再検討 : 自動車産業におけるリコールコスト
- リコールコストの研究 : 原価企画の記憶能力(Total Recall of Target Costing)
- 内部過程のマッピング射程 : The Resource-Based View of the Firmからの概念整理
- 損益分岐点分析の補筆
- 原価企画の再検討 : 自動車産業におけるリコールコスト