Updated on 2024/07/22

写真a

 
KOBAYASHI, Yoshitaka
 
Affiliation
Faculty of Commerce
Job title
Professor Emeritus
Degree
Doctor of Commerce ( Keio University )
Master of Commerce ( Hitotsubashi University )

Education Background

  •  
    -
    1975

    Hitotsubashi University   Graduate School, Division of Commerce   Management Administration and Accounting  

  •  
    -
    1972

    Hitotsubashi University   Graduate School, Division of Commerce   Management Adminisitration and Accounting  

  •  
    -
    1970

    Rikkyou University   Faculty of Economics   Department of Economics  

Professional Memberships

  •  
     
     

    Association of Organization

  •  
     
     

    Association of Japan Cost Accounting

  •  
     
     

    The Japanese Association of Management Accounting

Research Areas

  • Accounting

Research Interests

  • Management Accounting

Awards

  • Award of Keio Gijyuku

    2001.11  

  • Association of Cost Accounting Award

    2000.09  

 

Papers

  • マルティプル・アトラクター構造の生成と設計

    小林啓孝

    企業会計   64 ( 12 ) 49 - 56  2012.12

  • わが国原価計算実務に関する調査(第3回) - 総合原価計算と標準原価計算

    清水孝, 小林啓孝, 伊藤嘉博, 山本浩二

    企業会計   63 ( 10 ) 65 - 77  2011.10

  • わが国原価計算実務に関する調査(第2回) - 部門別原価計算と個別原価計算

    清水孝, 小林啓孝, 伊藤嘉博, 山本浩二

    企業会計   63 ( 9 ) 80 - 88  2011.09

  • わが国原価計算実務に関する調査(第1回) - 原価計算総論と費目別原価計算

    清水孝, 小林啓孝, 伊藤嘉博, 山本浩二

    企業会計   63 ( 8 ) 72 - 78  2011.08

  • 競争優位性構築の管理会計に向けて

    小林啓孝

    企業会計   63 ( 3 ) 4 - 10  2011.03

  • 私立会計大学院における管理会計教育の現状と課題

    小林啓孝

    會計   179 ( 2 ) 59 - 70  2011.02

  • 合理的選択と業績指標

    小林啓孝

    会計・監査ジャーナル   21 ( 11 ) 79 - 84  2009.11

  • 企業価値評価をめぐる構造

    小林啓孝

    産業経理   68 ( 3 ) 64 - 74  2008.10

    CiNii

  • サービスと長期消費型経営資源の管理

    小林啓孝

    會計   171 ( 2 ) 1 - 14  2007.02

  • リスクとリターンを考慮に入れた管理会計

    小林啓孝

    企業会計   58 ( 9 ) 4 - 11  2006.09

  • マネジメント・コントロールにおけるリスクとリターン

    小林啓孝

    原価計算研究   30 ( 2 ) 1 - 9  2006.03

    CiNii

  • カジノ・リゾートのM&A

    小林啓孝

    三田商学研究   47 ( 5 ) 35 - 52  2004.12

    CiNii

  • 戦略とストラテジー・マップ

    小林啓孝

    ビジネス・インサイト   12 ( 3 ) 20 - 29  2004.10

  • リアル・オプションの有用性と活用範囲

    小林啓孝

    企業会計   56 ( 6 ) 18 - 25  2004.06

  • ラスベガスのカシノ・リゾートの原型

    小林啓孝

    三田商学研究   47 ( 2 ) 101 - 117  2004.06

    CiNii

  • ラスベガスのカシノ・リゾートの諸特徴

    小林啓孝

    三田商学研究   47 ( 1 ) 165 - 174  2004.04

  • BSCと業績評価

    小林啓孝

    企業会計   55 ( 5 ) 33 - 39  2003.05

  • 戦略的コスト・マネジメントの課題

    小林啓孝

    原価計算研究   27 ( 1 ) 1 - 10  2003.03

    CiNii

  • コーポーレート・ファイナンスと管理会計の指標

    小林啓孝

    国民経済雑誌   186 ( 1 ) 1 - 12  2002.07

  • 戦略をとりまく不確実性と分析ツール

    小林啓孝

    会計   161 ( 4 ) 46 - 58  2002.04

    CiNii

  • 技術の会計的評価

    小林啓孝

    企業会計   53 ( 2 ) 4 - 11  2001.01

  • イマージング・マーケットにおける企業行動

    小林啓孝

    会計   158 ( 4 ) 17 - 31  2000.04

  • ダイナミック・マネジメント

    小林啓孝

    三田商学研究   42 ( 6 ) 137 - 151  2000.02

  • 競争戦略と管理会計に関する実態分析(三)

    伊藤嘉博, 岩淵吉秀, 小林啓孝, 清水信匡, 園田智昭, 長谷川惠一

    会計   155 ( 2 ) 84 - 94  1999.02

  • 競争戦略と管理会計に関する実態分析(二)

    伊藤嘉博, 岩淵吉秀, 小林啓孝, 清水信匡, 園田智昭, 長谷川惠一

    会計   155 ( 1 ) 95 - 105  1999.01

  • 競争戦略と管理会計に関する実態分析(一)

    伊藤嘉博, 岩淵吉秀, 小林啓孝, 清水信匡, 園田智昭, 長谷川惠一

    会計   154 ( 6 ) 55 - 70  1998.12

  • 管理会計変貌の視点

    小林啓孝

    会計   153 ( 3 ) 58 - 70  1998.03

    CiNii

  • 小売業の戦略会計

    小林啓孝

    企業会計   50 ( 2 ) 116 - 122  1998.01

  • 原価計算の新しい展開 - 21世紀の産業社会に向けて

    小林啓孝

    原価計算研究   22 ( 1 ) 1 - 12  1998.01

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Books and Other Publications

  • 業績管理会計

    小林啓孝, 谷武幸, 小倉昇他

    中央経済社  2010.10 ISBN: 9784502235405

  • エキサイティング管理会計

    小林啓孝

    中央経済社  2008.12

  • リスク・リターンの経営手法

    小林啓孝, 加藤芳男, 小松原宰明, 辺見和晃, 山田方敏

    中央経済社  2006.04

  • 企業再編と分権化の管理会計

    小林啓孝

    中央経済社  2005.09

  • 事業再編支援の管理会計の研究

    小林啓孝

    日本会計研究学会  2003.09

  • デリバティブとリアル・オプション

    小林啓孝

    中央経済社  2003.05

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Research Projects

  • The development of guidline for cost accounting that fits in modern production systems.

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research

    Project Year :

    2010
    -
    2012
     

    SHIMIZU Takashi, KOBAYASHI Yoshitaka, ITOH Yoshihiro, YAMAMOTO Koji

     View Summary

    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.

  • The Research and Study of Target Costing for Environment

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research

    Project Year :

    2004
    -
    2006
     

    ITO Yoshihiro, KOBAYASHI Yoshitaka, OMORI Akira, YAGI Hiroyuki, CHIBA Takanori

     View Summary

    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.

  • Research of Diversified Management Accounting for Supporting Business Restructuring

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research

    Project Year :

    2003
    -
    2004
     

    SONODA Tomoaki, OBATA Hiroshi, KOBAYASHI Yoshitaka, SAKI Akihiro, NISHIMURA Yuko, YAMAMOTO Tatsushi

     View Summary

    Our project, "Research of Diversified Management Accounting for Supporting Business Restructuring", covers the areas of immediate business relevance, namely : Real Option, Capital Cost, Internal Rate of Return, Strategic M&A Partnership, EAI (Enterprise Application Integration), Object Oriented Costing, Performance Management System of Intra-Company System, Tax for Restructuring and M&A, Shared Services, and Balanced Scorecard. Business restructuring has a variety of means and processes, and many factors contribute to its success. Our project employed both positive research (e.g. interviewing companies.) and the examination of the existing literature to give an appraisal to the various methods. Some members have published papers based on this research and the team submitted a final report entitled "Research of Diversified Management Accounting for Supporting Business Restructuring", which suggests the validity of some classes of management accounting information and proposes several methods to support business restructuring.

  • The Field Study for the effect of Installation and Practice of Design for Performance

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research

    Project Year :

    2001
    -
    2003
     

    KOBAYASHI Yoshitaka, SHIMIZU Takashi, HASEGAWA Keiichi, YOSHIHIRO Ito

     View Summary

    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.

  • Theoretical and Empirical Research of Accounting Measures for Markets, Products and Customers : Revenue Drivers and Cost Drivers related to Products Development, Marketing and Logistics

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research

    Project Year :

    1996
    -
    1997
     

    TANAKA Takao, HASEGAWA Keiichi, OGURA Noboru, ASADA Takayuki, KOBAYASHI Yoshitaka, TSUJI Masao

     View Summary

    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.

  • リスクとリターンを考慮に入れたマネジメント・コントロール・システム

    科学研究費助成事業(早稲田大学)  科学研究費助成事業(萌芽研究)

  • An Interdiscipnary Research on Eravorating Service Contents and Its Economical Effects

  • デザイン・ツー・パフォーマンスの導入と効果に関するフィールド研究

  • 事業再編支援の多面的管理会計システムの研究

  • 環境配慮型原価企画に関する調査および研究

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Internal Special Research Projects

  • 経営企画部における数量的マネジメント・ツール適用の研究

    2005  

     View Summary

     現代の企業は資金供給者に対する説明責任を果たし,納得性の高い合理的な経営を行っていくためにリスクを考慮に入れた数量的アプローチをとることが望まれる。私は,そのようなアプローチについて研究を進めてきたが,本研究もその一環である。本研究では,日本の先進的企業の実務家との情報交換を核とした研究を進めた。 従来管理会計の分野では,学問的にも実務的にも投資に対するリターンに関心があり,リターンと関係があるはずのリスクに対しては明示的に考慮に入れてこなかった。リターンとともにリスクを考慮に入れたマネジメント・コントロール・システムを構想していくべきであるというのが,本研究の問題意識である。 実務家との交流を通じて,総合商社ではリスクを考慮入れた業績尺度として金融機関で考案され,使用されているRAPM(risk-adjusted performance measurement)に独自の工夫を加えて適用し,リストラクチャリングを始め,業績改善に役立てていることを知った。そこで,本研究では,RAMPの基本的考え方,枠組みについて研究を進めるとともに,総合商社以外の事業会社にRAMPの枠組みが適用可能かを検討した。 RAPMはリスクとリターンの両方を明示的に考慮に入れた経営指標であり,その意味で従来の伝統的な管理会計の手法を超えたものとして評価できる。しかしながら,研究を通じて,一般の事業会社が置かれている状況はRAPMが基本的に想定している状況とは異なること,また,一口にリスクと言っても,実はリスクは多様であり,リスクの質とでもいうべきものを考えていく必要性があること,リスクにどう対処するかといった行動主体側の態度も問題にしていく必要があることを確認した。リスクとリターンの両面を考慮に入れたマネジメント・コントロール・システムとしては,一般の事業会社に対しては別の枠組みが必要だと考えられる。これを明らかにしていくのは,これからの研究課題である。