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
スポンサーリンク
概要
- 論文の詳細を見る
There are so many previous studies on automobile industry and manufacturers. Most of them have praised both production and cost management systems. None of these, however, have studied the cost caused by recall of automobiles. The author had an opportunity to obtain and study recall data from both U.S. and Japan. Generally, one takes it for granted that newly finished products have no defects; however, the fact is quite the opposite. According to the recall reports submitted to the agency in the U.S. during 1970s, the number of recalled vehicles was surprisingly large. It is natural that an act of recall is believed to be accompanied with cost. This kind of cost must have accrued considerably, but no concrete report on it has ever been made in the automobile industry due to its confidentiality. It is unwise, however, to underestimate the importance of such cost. In recent Japan, recall of automobiles becomes an object of public concern. The author collected recall-related accounting data released from the various sources. The amount of cost, albeit estimated, is worth paying attention from the perspective of management process. Though recall-caused cost is hardly recognized in general or in theory, the author believes that projected losses that would be deriving from the recall-caused cost cannot be overlooked in practice. Several data on recall of vehicles in both U.S. and Japan are shown in this study.
- 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