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原価企画と利益管理 : ファナックを事例として《論文》
https://doi.org/10.24561/00017085
https://doi.org/10.24561/000170851cac25be-3458-455c-bf7f-f034fb33e5db
名前 / ファイル | ライセンス | アクション |
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KY-AN00109186-146-07.pdf (804.1 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2016-05-18 | |||||
タイトル | ||||||
タイトル | 原価企画と利益管理 : ファナックを事例として《論文》 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | target costing | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | profit management | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | ROS | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | break-even point ratio | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.24561/00017085 | |||||
ID登録タイプ | JaLC | |||||
タイトル(別言語) | ||||||
その他のタイトル | Target Costing with Profit Management : a case study of Fanuc | |||||
著者 |
金子, 秀
× 金子, 秀 |
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著者 ローマ字 | ||||||
KANEKO, Shigeru | ||||||
著者 所属 | ||||||
埼玉大学大学院人文社会科学研究科教授 | ||||||
書誌情報 |
社会科学論集 en : SHAKAIKAGAKU-RONSHU (The Social Science Review) 巻 146・147合併号, p. 59-73, 発行日 2016 |
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年月次 | ||||||
2016-3 | ||||||
出版者名 | ||||||
出版者 | 埼玉大学経済学会 | |||||
出版者名(別言語) | ||||||
出版者 | The Economics Society of Saitama University | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 05597056 | |||||
概要 | ||||||
内容記述タイプ | Other | |||||
内容記述 | This research examines the relationship between target costing and profit management. Target costing is very closely linked with a company’s long-term profit and product planning. Target costing is a comprehensive strategic profit management system. To accomplish this research, we chose to analyze the case of Fanuc. Target costing is introduced as a technique that aims to manage product costs throughout the design stage. Since a large portion of costs are incurred in the design stage, manufacturers are advised to focus on the design process to lower the costs. When manufacturers need to focus on the profitability of products, ROS(Return on Sales) provides a better measure. The desired profit is determined on the basis of the company’ s desired ROS. ROS includes break-even point ratio. Therefore, we divide total costs into variable costs and fixed costs. In Fanuc,“Weniger Teile”(which means to reduce component parts) is a tool for reducing variable costs. The ratio of variable costs is 50% and the ratio of fixed costs is 15%. Fanuc sets 35% for ROS and 30% as its break-even point ratio. Thus, the second set of ratios should be realized if one to accomplish the first set. Fanuc succeeds in combining target costing with profit management. |
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目次 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 1.はじめに 2.ファナックの原価企画 2-1.目標原価を達成する仕組み 2-2.Weniger Teile の概念 3.原価企画と経営費用 3-1.経営費用の概念とその分類 3-2.経営費用の分析 3-3.損益分岐点分析 4.利益管理のメカニズム 4-1.ROS(売上高利益率)の本質 4-2.利益管理の論理 5.おわりに |
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版 | ||||||
[出版社版] | ||||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
資源タイプ | ||||||
内容記述タイプ | Other | |||||
内容記述 | text | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
作成日 | ||||||
日付 | 2016-05-17 | |||||
日付タイプ | Created | |||||
アイテムID | ||||||
KY-AN00109186-146-07 |