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AN00234698-20190400-0051.pdf
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Title |
Title |
原価企画の優れた実践 : 富士ゼロックスのコスト変動管理
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Kana |
ゲンカ キカク ノ スグレタ ジッセン : フジ ゼロックス ノ コスト ヘンドウ カンリ
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Romanization |
Genka kikaku no sugureta jissen : Fuji zerokkusu no kosuto hendō kanri
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Title |
An excellent practice of target cost management : cost change management at Fuji Xerox
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Creator |
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吉田, 栄介
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Kana |
ヨシダ, エイスケ
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Romanization |
Yoshida, Eisuke
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Affiliation |
慶應義塾大学商学部
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伊藤, 治文
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Kana |
イトウ, ハルフミ
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Romanization |
Itō, Harufumi
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Affiliation |
富士ゼロックス株式会社調達本部
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慶應義塾大学出版会
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Kana |
ケイオウ ギジュク ダイガク シュッパンカイ
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Romanization |
Keiō gijuku daigaku shuppankai
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Issued (from:yyyy) |
2019
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三田商学研究
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Name (Translated) |
Mita business review
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Volume |
62
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Issue |
1
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Year |
2019
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Month |
4
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Start page |
51
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End page |
64
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Abstract |
本論文では, 原価企画における目標原価達成プロセスでの先端的取り組みとして, 四半世紀前に紹介されながらも情報に乏しかったコスト変動管理について, 富士ゼロックスの事例から管理体制・責任の所在, 変動管理予備費の設定, コスト変動管理フロー, 帳票などに関して詳述した。一般にコストダウンが注目される原価管理活動に対してコストアップ変動にも注目する点, 変動管理予備費が目標原価達成活動の柔軟性をもたらす点などが特徴的である。
This article describes an advanced practice in target cost achievement process in target cost management that is cost change management that was announced a quarter of a century ago, but there is little information after that. The contents are management systems, location of esponsibilities, setting of reserve funds, change management workflow, business forms, and so on in Fuji Xerox. The features of the practice are that focusing on cost-up fluctuation, while cost management practice focuses on cost-down in generally and flexibility providing by reserve funds in target cost achievement activities.
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Aug 5, 2019 | | インデックス を変更 |
Jun 9, 2020 | | Full text,Creator 著者ID,Creator Name,Creator Kana,Creator Romanization,Creator Affiliation,Creator Affiliation (Translated),Creator Role,Creator Link,Edition 版,Abstract 内容 を変更 |
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