How Japanese Companies are Using the “Standard Cost” for Managing Costs

Gun-Yung Lee
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Gun-Yung Lee: Department of Business Administration, Osaka Sangyo University, Nakagaito, Daito-city 574-8530, Japan

Chapter 12 in Japanese Cost Management, 2000, pp 262-285 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionPositioning of Standard CostingInfluence of Environment Change on Standard CostingA change of market and manufacturing environmentFactors reducing the importance of standard costing due to a change in the manufacturing environmentThe Opposite Results of Automation and Human-Centered Manufacturing SystemThe Japanese Standard Cost Management SystemSetting Hypotheses for Standard CostingAnalysis of Survey ResultsSurvey introductionThe tightness and purpose of standard costsAutomation and efficiency management of standard costingThe relationship between high-variety/low-volume production and standard costsThe relationship between product life cycles and standard costsStandard Costs and Budgeted CostsConclusionsReferences

Keywords: Strategic Cost Management; New Product Development; Manufacturing Activities; Marketing Strategy; Human Factors; Budgetary Control System (search for similar items in EconPapers)
Date: 2000
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