リコールコストの研究 : 原価企画の記憶能力(Total Recall of Target Costing)
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概要
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This paper may be the first work on recall-related cost in Japan. The term and concept, so-called "recall cost" is not yet formally established in the field of cost and managerial accounting, and is commonly unheard-of, however, it is something certainly charged in the Japanese automobile industry. The importance of cost consciousness has remained unchanged regardless of not only types of businesses, but also countries and ages. More than thirty years ago, when GM's defective cars suffered harsh criticism from the public, it was rumored that the production of the defective cars might been caused by its excessive cost reduction. In general, cost estimation is reviewed as strictly as possible. As concerns the cost consciousness of manufacturing cost, Japanese automobile manufacturers had conceived its own idea in approximately 1960s and 1970s and named it target costing (Genka Kikaku in Japanese). Since then this concept and its practice have been developed and simultaneously applied to other dicisions, such as designing, development, engineering, manufacturing and costing. This concept now refers to the total way of reducing the product cost in designing and developing a new product. Value engineering (VE) is one of the constituents of the target costing. VE enables a product manager to hold cost at a targeted level, which would otherwise increase in response to enhanced material quality, added functions and sophisticated mechanism. On the other hand, there is a mandatory recall system at automobile industry in Japan founded in 1969, which lays an automobile company under obligation to collect defective cars attributable to their designing and/or manufacturing process within the manufacturer, and to fix them with no charge. Once recall takes place, free fixing expenses paid by the manufacturers in compliance with the mandatory recall system could be interpreted as a recall cost. The Ministry of Transport has recently begun to publish the statistics of recall reported from the manufacturing companies. The author summarized and analyzed those data. If the excessive practice of reducing cost beforehand leads to some of ex post recall cost, that would be self-contradictory. Even Toyota, the leading automobile company in Japan, has an approximate recall rate of 14% for the last eleven years. All of Japanese automobile manufacturers, more or less, some recall losses (i.e., cost). This paper is assembled from the following sections: Introduction Summing up target costing Accruing the recall cost Analyzing the data Asking total recall of target costing Conclusion
- 麗澤大学の論文
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