One of the most popular topics in the field of management accounting or cost management in Japan is quality costing which evaluates the effectiveness of quality management through depicting quality in terms of cost measures. In this way it can help improve such activities. Until recently Japanese business made little use of this costing technique despite their efforts to improve quality: only a few accurately grasped how essential cost is to these efforts. More recently, several Japanese companies have begun setting up quality cost systems. By so doing they have identified the important problems that arise from these systems. This paper traces the historical development of this costing technique in the U.S.A. and Japan and reviews its basic concepts and philosophies. On the basis of the experiences of two Japanese companies it discusses what is needed to develop quality costing as a strategic cost management tool. The nature of strategic cost management has not been established precisely. The various requirements assigned to it by different authors may be summarized in the following two definitions. First, strategic cost management can interpret ways of effecting cost reduction in order to improve profitability of individual products or product groups at early business-process stages such as product planning, research and development and designing, when the greater part of product life-cycle costs are settled. Second, it entails a political or intentional use of cost information for the sake of organizational reform or change at another phase. The latter half of this paper identifies which of these features can be found in Japanese quality cost systems. The following discussion emphasizes differences between management systems in Japanese and Western companies and the ways in which quality management and cost management are perceived in Japan and the West. However, the conclusions this paper draws are applicable not only to Japanese business but to companies in other countries as well. © 1995 Academic Press Limited.

The objective of this research is to develop a methodology for providing attractive services at low costs with a view to improving the profitability of the service industry. The difficulty of identifying customer needs accurately was generally held responsible for the delayed improvement in restoring profitability. However, our field research and questionnaire studies have pointed to the uncertainty as to a return on investment to be used for improvement and the underestimation of opportunity losses due to customer dissatisfaction as major hindrances to the effective implementation of improvement schemes. A model of a strategic supporting tool has also been suggested.

In this research, at first we conducted the questionary and hearing investigations. Secondly, we figured out problem points of cost accounting under the modern production processes by the information we got from those investigations. Main problem points are: the difficulty in allocating overheads, the ambiguity of the result of cost accounting by the cost accounting module in ERP systems, and the change of the meaning of “Standard” in the standard costing. It is impossible for us to study them out perfectly but we try to propose the solutions for problems including these points.

This study examined the potential of a management accounting tool that helps to estimate the profitability of CSR(cooperate social responsibility) rerated activities. Every firm hopes to estimate the effects or influences of these activities on their economical performance, since they must reach a consensus on the activities with their stake-holders and ensure the sustainable execution of CSR. The contents of CSR rerated activities, however, are put on various, and the domain to which management accounting could contribute is limited. For the above objectives, probably, CSR Scorecard (or CSR Strategy Map) backed up by the ideas and framework of Balanced Scorecard will be one of the very few useful tools.
The tool shows a cause and effect relationship between CSR related activities and economical returns in future, although it is not able to evaluate the "materiality" of the activities directly; how much these activities increase organizational profits. By innovation action research, our study verified the relevance of CSR Scorecard to visualize the potential of CSR as intangibles, and especially identified that it will be a strong support tool to promote the consensus-building for carrying out CSR among the organization members. Furthermore, we suggested a new framework for evaluating the "readiness" that is an alternative to materiality and means the facility or ease with which intangibles combine with economical results.

In this study, we invented the concept named Design to Performance (DTP) and we tried to practice DTP in the corporations. DTP is the approach which aims to design strategically the organizational performance in the stage of planning. In DTP, it becomes important to examine the good or bad of the strategy or the plan from the multiple view point. Thus we positioned the Balanced Scorecard (BSC) as one of the most important tools for realizing DTP We performed the study for the corporation which installed BSC by hearings and by action research. Action research is the way of study in that corporations and researchers cooperate for improving the performances of the corporation. The future of this method of study is active participation of the researchers in the practices of the corporation.
We developed the tools for connecting BSC to DTP We tried DTP worksheets (one of the tools which we invented) experimentally in the corporations and tested its effectiveness. In our process of action research, we witnessed it occurred the innovations and employees invented the new tool (the tree type strategic map).
In this study, we tried to apply the new concept and the new tools to the practice of corporation in order to induce the innovation. We believe it becomes possible to induce the new ideas and to test the effectiveness of these ideas by applying our way of study.

To ensure their survival in this age of mega-competition, corporations have been putting a great deal of effort into R & D and marketing. Nevertheless, there has been significant delay in developing management accounting infromationrelated to R & D and marketing.
By focusing mainly on production, control methods designed to reduce cost have been developed. Profitability improves not only when costs are lowered, but when revenues expand as well. Pinpointing revenues-influencing factors related to markets, products and customers, and thus clarifying the relationship between resource investment and revenue fluctuations, are important research goals management accounting.
However, research in management accounting has accomplished very little, where market and customers are concerned. The mission of this research is to discuss the development and feasibility of accounting measures related to marketing and research and development.
While surveying existing research on accounting measures related to markets, products and customers, we interviewed representatives from 20 leading companies in Japan. We also sent questionnaires to all of the 1,165 companies listed on Tokyo stock exchange, asking about management of R & D and marketing costs.
The factors that varies revenue are called revenue drivers. They include, for examples, product quantity, product features, advertising expense, brand loyalty, sales promotion, namber of distribution channels, number of sales cutles, and number of retained and new customers. If the correlation between revenue and resources invested in a specific revenue drivers is quantified, we can make such investment more effective and efficient in attaining the revenue goals.
There is a certain amount of correlation between advertising expense and revenue, and greater correlation between sales promotion expense and revenue. For practical purpose, however, such correlation is not cleary understood and such information is little used in decision-making.
There is also certain correlation between new products and sales or profit. Despite the recession, companieswith a relatively large portion of new products in their product lines have been growing steadily and enjoying relatively high profitability. There have been attempts to measure R & D results as "technical stock, " calculate that from anticipated sales, and maintain it at a certain level. A very few companies have established systems that base their R & D investment levels on some logical ground.
We have seen few examples of revenue drivers and technological stock in practical use as control tools in Japanese companies. It is possible, technically, to develop such accounting measures. By accumulation fact-finding research, we must develop and promote models that can help project more precisely the correlation between investment and revenue.

本研究は、PL(製造物責任)制度の導入が原価企画活動に及ぼす影響を実証的に分析し、原価企画の今後のあり方を展望しようとするものであった。本研究では、わが国を代表する加工組立型メーカー数社を訪問し、またメールおよび電話による聞き取り調査を併用しながら、原価企画が抱える問題点の析出ならびに、原価企画を担当するエンジニアを中心にPL制度が彼らの活動・業務にあたえる影響について意見を聴取した。その結果、ほとんどすべての調査企業において、PLは法務部門における担当領域とされ、原価企画における検討課題にはのぼっていないことが確認された。その一方で、エンジニアの多くはこの状況に対して強い危機感を抱いていることが明らかとなった。なお、この調査結果の一部は、昨年末に開かれた社会関連会計研究学会第5回大会において発表した。さて、本研究では、当初平成4年末をめどにアンケート調査を実施する予定であった。しかし、昨年10月に首相の諮問機関である国民生活審議会消費者政策部会がPL制度の導入を時期尚早とする意見書を提出し事実上PL制度の導入が一歩後退したことから、再度質問事項の練り直しや調査そのものの基本的方針を修正する必要が生じた。これにより、ヒアニング調査を継続しつつ、各方面から参考意見を聴取し、再度質問事項の整理・修正を行ってきた。現在、ほぼこの作業を終え、あらためてアンケート調査を準備中である

本研究は、わが国の民間企業が環境保全型の経営を推進していく上で、管理会計システムがいかなる貢献をなしうるかを多面的に検討しようとしたものである。当該目的を達成するため、2年間にわたって、文献研究ならびに先進的な日本企業に対する訪問調査を柱とする研究を実施してきた。このうち、文献研究では、主に欧米における主要な議論およびケーススタディを中心としたサーベイを行い、これと並行して、リサイクル法の第一種指定業種である家電および自動車関連企業に対しISO14000の認証を取得した12事業所を対象として訪問調査を行った。さらに、同業界に属する他企業には、本社の環境問題対策部署に対し電話による聞き取り調査もあわせて実施し、以下のような知見をえた。すなわち、欧米企業に比べ、わが国企業は環境保全対策に消極的といわれてきたが、その取組み実績および技術ともここ数年間では飛躍的な進展が見られる。管理会計のパースペクティブにおいても、たとえば、製品のリサイクルコストや環境保全事業を中心とした環境コストの予算化等はかなり進んでいる実態が、本研究から明らかになった。ただし、製品のライフサイクル全般にわたる環境負荷の定量的評価に関しては、エネルギー換算等による、いわゆるライフサイクル・アセスメントがようやく定着しつつある段階であり、ニーズはあるものの、欧米の先進企業に見られるような貨幣的スケールをもちいた評価には至っていない。そのため、製品設計の場面で環境影響評価と企業の収益性評価の両面から製品の企画・開発・設計をシステマティックに行える状況にはほど遠いといわなければならない。本研究では、ひきつづきこの可能性の追跡し、将来的には、製品および企業諸活動が生み出す環境負荷のコストスケールによる評価を目指すライフサイクル・コスト・アセスメントの具体的な枠組みを提示したいと考えている

Quality costing is a tool for cost management which classifies quality costs into prevention, appraisal, internal failure, and external failure costs in line with the PAF (prevention-appraisal-failure) approach. Since both quality and the environment have similar characteristics, some studies of quality costing have incorporated environmental factors into the area of academic research. Specifically, quality costing for the environment applies the PAF approach to environmental cost classification, and provides useful information for management decision making.The purpose of this research was to verify the validity of PAF approach to environmental management, especially to planning and budgeting for environmental conservation activities. First, some former studies about environmental budgeting and quality cost accounting methods were reviewed, then Green Budget Matrix Model (GBMM) was developed originally and introduced into several Japanese companies.The aim of the GBMM is not only just the reduction of environmental costs. Its main objective is to generate various information which will support environmental activities, such as environmental investment projects or environmental conservation measures, in order to reduce the environmental burden. The experiences of four Japanese firms which implemented the GBMM show the usefulness and relevance of the model as the strong driving tool for EMA (environmental management accounting)

The purposes of this project are to investigate the international developments of environmental accounting and to construct environmental accounting frameworks which consist of a general model and some specific models. Consequently, the contents of this project are organized in the following five parts:1.Developing a general framework of environmental accounting2.External environmental accounting(1)International trends (2)EU (3)North America (4)Korea (5)Japan3.Internal environmental accounting (environmental management accounting)(1)International trends (2)EU (3)North America (4)Australia (5)Japan4.Environmental accounting for local governments(1)Japan (2)Foreign countries5.Macro environmental accounting(1)Satellite accounts (2)Natural resource account

The purpose of the present study is to discuss the potential research fields, challenges and relevant research methods regarding the introduction processes research of management accounting. The present study concludes :1. Extant literature of the introduction process research of management accounting has employed the framework of studies on the introduction of management information systems. Thus, the introduction process research of management accounting needs to extract factors unique to the theories that are not included in the framework of management information systems. The unique factors can be identified through examination of theory-based systems such as ABC/ABM and Balanced Scorecard.2. Innovation action research advocated by Kaplan should be included in the field of introduction process research of management accounting.3. Examination of the practice-based systems can lead to new theories that do not currently exist in management accounting. Studies investigating the transfer of target costing outside Japan or to not-for-profit organizations are good examples.4. Introduction process research of management accounting is should attract attention and cooperation from both for-profit and not-for-profit organizations because there is a need for innovative management accounting theories

The purpose of this research is to clarify the relationships between non-financial information and accounting information. Topics discussed are balanced scorecard, inter-organizational relationships especially buyer-suppliers relationships, environmental management accounting, micro profit center including Kyocera's amoeba systems, total quality control and quality cost management, divisional organizational management, and management accounting implementation.Balanced scorecard integrates non-financial information into accounting for performance evaluation and strategy formulation. Even trusty relationships have established between buyers and suppliers, buyers monitor suppliers' activities using both financial and non-financial information.. Environmental consideration during new product development often generates additional costs. Material flow accounting, however, attains the 'trade-on' between costs and green operations. Design-for-environment and life cycle assessment utilize financial and non-financial information. Philosophy embedded micro profit center organization makes it possible far employees to attains profit target even their business units are cost centers. Japanese quality control has its dysfunction, especially the lack of cost conscious attitude. Return on quality approach could resolves the problem above mentioned Organizational changes are based on the belief that changes could improve financial performance. Our empirical research reveals that such changes rarely generate the higher financial performance. We also find that implementation of new management accounting initiatives often fail, mainly because non-financial consideration is not sufficient.We find management accounting research rarely extends its perspective beyond accounting boundary and limits its consideration around accounting information. As described, non-financial information and consideration are indispensable for management accounting. This suggests that management accounting should extend its perspective to non-financial issues. It may be curious accounting must respect non-accounting factors. Nevertheless, we should emphasis that accounting issues is not a sole accounting issu

Target Costing attempts to manage various factors determined cost behaviors and to reduce radically product cost through the product designing and development stages. Since not only the most parts of life-cycle cost but only the total volume of burden for environment by a product are fixed in the above stages, it is appropriate for Target Costing to be required further attentions to environmental protection. The study researched how to realize the Target Costing for Environment (TCfE).The domains of TCfE would quite spread if we recognized it's essential contribution is to control environmental costs in the origins of business process, although Target Costing itself is generally recognized as the inherent approach of the assembly industries. We clarified the problems of TCfE in a widespread perspective and inquired the solutions. The reasons why we expanded the domain of Target Costing are as the follows.We could never manage the environmental costs only in product designing and development stages even though we limited the domain of TCfE to the assembly industries, since the components of product life-cycle cost are diverse and include the items related to mining resources, distributing and scrapping product and materials that are difficult to add to the target cost objects. Furthermore, we affirmed that the idea common to Target Costing is necessary for all industries and organizations to cope with environmental problems speedy and initially, since it is not valid to claim the responsibility of environmental problems for only manufacturers.Thus, we made various organizations including process industries and local governments including their supply-chain the subject of our research, and the study suggested the signification of TCeE and how to drive it for individual organization. We also investigated the possibility of the Green-Budget Matrix Model to apply it as a tool for design to environmental performance under various constraints in planning stages without distinction of industries or organizations. The model can provide useful information for Environmental planning and budgeting for the next fiscal year. The process of preparation of the Matrix especially can contribute to (1) identify the principal and most serious environmental problems within the organization,(2) formulate plans for activities to reduce the environmental burden, and(3)allocate business resources to these activities.In addition, we inquired into the co-relationships between TCfE and Balanced Scorecard with a view to summarizing the results from Target Costing into a strategic action plan for environmental protection. As the results, the study showed a new model of "Sustainability Scorecard" which has recently given rise to a discussion in Europe

This study is divided into the below three dimensions :(1) environmental accounting supporting for corporate internal decision-making ;(2) environmental accounting supporting for decision-making of external stakeholders ; and(3) construction of environmental accounting system.(1) The current practices of environmental management accounting was examined and some new method was developed.(2)' Eco-index' as a new method was developed for investor's decision-making, and possibilities for carbon accounting, soil contamination information disclosure, and CSR accounting for external stakeholders' decision-making were examined.(3) A new framework for environmental accounting system was constructed based on the above researches