原価企画の再検討 : 自動車産業におけるリコールコスト

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This paper is the second study by the same author of a recall problem in the Japanese automobile industry. It includes the latest data about parts and causes of malfunction, author look through financial data-concretely reserves for guarantee of completed work-and the number of reported problem cars and actually produced ones. Although recalls reported by each motor company are not less than the number recognized, there were only three cases in the past in which recall costs manifested themselves in financial statements. In most cases, costs of recall may be included in the aforementioned reserve. There are some cases in which that reserve is not enough to cover costs. Being included, recall costs are veiled, therefore neglected. When they exceed the amount, they manifest themselves, therefore they can not be neglected. In case of a large-scale recall, the reserve is likely to be short. Occurrence of recalls is anything but rare. In such cases, how was the target costing evaluated? Who is responsible for an accident of frequent occurrence? What does it mean by "responsibility" in this case? Does the value engineering technique work well or not? At least, these issues are open to academic appraisal. Undoubtedly, so far consideration of target costing has neglected the occurrence of recall-related malfunctions. Here, there is room to re-consider the status quo. The paper is assembled from the following parts. 1. opening remarks 2. outline of recalls reported 3. details of recalls and malfunction 4. neglect and non-neglect of recall costs 5. reconsideration of target costing 6. prescription for the disease 7. concluding remarks
麗澤大学の論文

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長谷川泰隆
麗澤大学

原価企画の再検討 : 自動車産業におけるリコールコスト

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