The Adaptation of Management Accounting Systems to Changing Market Conditions : Japanese Evidence-香川大学学術情報リポジトリ

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ー∴トー

TheAdaptationofManagementAccounting

● SystemstoChanglngMarketConditions：

JapaneseEvidence＊

by Shim，ithiInoue＊＊ 1Introduction−purpOSeandresearchmethod Thepur−pOSeOfthispaperistorIeVealthechanglngteChnologyandits impactoncostmanagementinJapanbasedonoursurIVeyS．Indetail，We r’eView changing production systems from the point ofthrIee facetsin SeCtion2；a）introduction of flexible manufacturing sysfems（FMS），b） tr．endofindustr■ialstructure，andc）changeSOfexportrIatioanddiver・Sifica− tionofconsumers’needs．ThrIOughthoseanalyses，Weintendtoreviewthe Changes and the present situation of pr・Oduction systems inJapanese

manufacturingcompanies

Insection3，We reCOnSidertheinfluence ofinnovation of production

＊）ThispaperisbasedonthejointstudywithProfessorKazuoMiuraandProfessor YoshihoTanakaon“ProductionmethodandcostmanagementinJapan−COmparison withthoseofEuropeanandAmericancompanies”TheprojectwasfundedbyGrant −in−Aid for Scientific Researchin1986−1987by the Ministry of EducationIam indebtedto those professors mentioned above and also allr−eSpOndents ofthe com−

panies．Iwouldliketoexpressmyappreciationfor theiradviceandcommentslI

alsothankDr．MilesGietzmann，MrKennethHJackson，Mr・JerryCone，MissHiro−

koAndoandMissRiekoKanazawafortheirhelpandassistance．Ofcourseerrorsin thepaperbelongtotheauthor

＊＊）Shin，ichiInoueisan associate professor ofaccounting，Kagawa University，2−1 Saiwai−Cho，Takamatsu760，Japan

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，・・・−ユ一 _{香川大学経済学部研究年報 29} エ9β9

systemsoncostdownproblems．Wer・eViewitfromthreeaspects；pモーOd− uctslife−CyCle andlife−CyCle cost，major problems of cost management， andtechniquesと）fcostdown

Weexaminetheirimpact oncost structTlr’e年ndinventory assetsin section4．Herewecheckthetrendof severalcostelements：laborcost， depreciationcost，0Verheadcost，andpaymenttosubcontractors‖ Wealso reviewchangingturnoverperiodofinventoryassets‥r・aW−materials，WOrk Tablel−1Responseratio Industry 1981 1982 1986 64．0％ 67小6％ 544 72．3 100け0 66‖7 72．7 60．．6 37．5 62．5 83．6 74．．3 100．0 90．．9 ％ l 1 0 5 0 2 7 Foodsandbeverages Textile丘bres Fabricandapparel Pulpandpaper Publishingandprinting Chemicals

Petroleum refinery products and coal products

Ceramics，StOne＆clay Iron and steel

Nonferrous metals Fabricated metals Machinery Electrical machinery Transport equipment Precision instruments Miscellaneousmfg 4 3 ハU 5 5 5 4 4 1 6 6 6 3 0 5 5 9 6 7 7 3 8 3 6 1 6 00 8 6 5 6 8 7 5 7 5 7 8 5 6 9 4 5 9 3 7 1 6 5 2 4 5 1 3 9 3 4 5 5 5 7 5 5 7 5 6 6 3 8 3 6 0∩︶ 4 3 4 5 9 3 3 7 1 6 1 9 5 7 7 6 7 7 7 8 5 693 72．5 58。．6 Mailing companies

n＝899 n＝908 n＝926

Responding companies

n＝623 n＝655 n＝533

Source：Inoue［1981］，Inoue［1982］，Miura，TanakaandInoue［1986］

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TheAdaptationofManagementAccountingSystemsto ChangingMarketConditions：JapaneseEvidence ー3− −inNprOCeSSandproductinventory WewouldliketoclearlyillustrIatethepresentcostmanagementpr・Ob− 1emsinJapanthr・Oughthoseanalyses Next，WeeXplainthesurveydatausedinthispaper。Maindata are basedon“Asurveyonproductionmethodandcostmanag−ementinJapan，” whichwasdonein1986‖（HereafterwewillrefertothissurIVeyaSMiura， Tanakaandinoue［1986］），Wealsousetwootherdata Oneisthedata “A survey on cost management”which was donein1981”（Hereafter referredtothesurveyaSInoue［1981］）‖ Theother・isthedata，“AsurVey onaccounting systems andproductionmethods，”which was preparedin 1982．（Hereafter・referredtoasInoue［1982］）．AllsurveySWer．edoneby mail−SurVey，and object companies were manufacturing companieslisted

ontheTokyoStockExchange．．Thenumberofmailingcompanieswas899 in1981，908in1982，and926in1986，aSinTablel−1．Ther’eSpOnSer’atio was693％in1981，72．5％in1982and58。6％in1986．Thedetailresponse ratiobyindustryisalsoshowninTablelrll） questionnaires follows 1）Detailedinformationofcompanieswhichrespondedtothe Generalinformationofrespondingcompanies （mean／company） Items 1981 1982 1986 （Million Yen）（MillionYen）（Person）（MillionYen）（Unit）（％：Simplemean）（％：Simplemean）（％：Simplemean） Capital Sales Employee Manufacturing cost Factory Export ratio Operation ratio Decentr・alizeddiv 8，106 7956 11，959 140，451 138，767 176，116 3，580 3，417 3，804 119，781 4．63 527 13．64 90．12 87．86 3142 32．23 36．95 Responding companies 608 646 513 Source：Inoue［1981］，Inoue［1982］，Miura，TanakaandInoue［1986］

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香川大学経済学部研究年報 29 J9＆9

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2．Changing−prOductionsystems

Her・eWereViewthechangingenvir・OnmentOfproductionsystemsfrom two aspects：Oneis the change ofproductiontechnologyitself，andthe otheristhatofproductionmethods”Inotherwords，Weinspecttheintro− ductionofflexiblemanufactur・ingsystems（FMS）whichmaintainthetech− nologicalbasisandpromotethemultトkindsandlowormediumvolume （MKLM）production‖ Wealsocheckthechangingindustrialstructure，the fallandriseofexporItr・atioanddiverISificationofconsumers，needsfr・Omthe aspectofproductionmethods：prOductitems（kinds），prOductvolumeand lot−Size．Whenwereviewthe diversificationofpr・Oduction methods，We

wouldlike to clarify production method byindustrIialdifferencesIWe

dividetheproductionmethodsintofourbytechnologicalcharacteristics；

assembly production，meChanicalprocess production，Chemicalprocess pr・Oductionandotherproductions2）

RelationshipbetweenindustryandproductionmethodsareinTable2

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2）Production methods are mainly classifiedinto assembly production and process

productionfrom the technologicalpoint ofviewAssemblypr’Oductionmeansthat

SeVeralcomponentpartsareprOCeSSedbyindividualprocessworksinthefirststage and they are combinedinto finished goods by mechanicalmeansinthe following

stagesInprocessproduction，OneOrSeVeralrawmaterialsareputintogether■inthe firststageorintheearlierStageS，andareprocessedtogether■tObecomefinishedgoods

throughseveralprocesses Theprocessproductionmethodisdividedintwo：Oneis mechanicalprocess production and the otheris chemicalprocess productionIn

mechanicalprocessproduction，One Or SeVeralrawMmaterialschange form ofmate− r・ialsthroughseveralprocesses．In chemicalprocessproduction，SeVeralraw−mateT r・ialsareputinandcombinedinthefirstor earlierprocesses，andlosetheiroriginal identificationwhentheybecomefinishedproductsh Otherproductionsar−etheproduc−

tion methodswhich are notincludedin those mentioned above（Thisdefinitionis basedonMukai［1967］）

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The Adaptation of Management Accounting Systems to

ChangingMar・ketConditions：JapaneseEvidence

Table2−1Relationshipbetweenind11Stryandproductionmethod

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Industry Assembly Mechanical Chemical Others Foodsandbeverages Textile fibres Fabricandapparel Pulpandpaper Chemicals Petroleumr’e丘neryproducts andcoalproducts Ceramics，StOne＆clay

Iron and steel Nonferrous metals Fabricated metals Machinery Electricalmachinery Transport equipment Precisioninstr・umentS Misce11aneousmfg 5．3％ 29．8％ 29．．8％ 7い4 66．．7 11い1 14．3 42．9 0 0 68い8 25．．0 4．0 8．0 79．．2 0 5。．3 94い7 ％ 1 8 9 3 8 0 5 4 2 6 8 3 1 4 0 9 0 7 9 8 0 7 1 2 6 6 7 0 5 2 6 00 8 9 9 4 1 4 4 3 7 2 3 3 8 7 1 1 3 0 9 4 4 2 3 9 7 3 1 2 9 0 4 0 0 0 4 0 5 2 1 1 7 4 2 1 0 7 1 0 4 1 3 0 5 0 5 7 2 3 4 7 2 1 Tota1 42小5 Source：Miura，TanakaandInoue［1986］ 2．，1。Changingproductiontechnology Her’eWereViewsomeaspectsofpr・Oductiontechnology，eSpeCiallythe introductionofflexiblemanufactur・ingsystem（FMS）3）whichismuchmor・e appr’Opr’iate for multi−kinds ＆low or medium volume pr・Oduction

（MKLM）4），．Theresultsofintr・OductionofFMSareinTable2−2． 3）FlexiblemanufacturingsystemisdefinedasthecombinedsystemofmachinetooIs， automaticconveyor・Sandcomputers，Whichaimsatflexibilityofproductionsystems andcanproducemulti−kinds＆lowormediumvolume（MKLM）products（orparts） withasingleproductionsystemHerIeafter・Werefertoflexiblemanufactur・ingsystem as FMS

4）Multi−kinds＆low or medium volume productionis the production system that

producesavarietyofproductsjudgingfromtheviewpointofproductitems（kinds）；it alsoproducessmal1quantityor・mediumquantity（lot−Sizeorbatchsize），judgingfrom theviewpointofproductquantity（volume）Inthispaper，WereferItOmulti−kinds

pr’Oduction as MK production，and r・efer to multiLkinds＆low or medium volume productionasMKLMproduction

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−6一 _{香川大学経済学部研究年報 29} J．鋪9

Table2−2 Imtrodlletion of FMS

Simple mean Weighted mean Industry Company Factory Company Factory

Assemblyprod Mechanicalprocessprod Chemicalprocessprod OtheTS ％ 0 2 9 0 4 2 2 1 3 7 4 6 ％ 6 3 1 2 ％ 4 1 0 2 2 1 ％ 5 2 4 5 Tota1 26 8 44 18 Note：Weightedmeanisweightedbysalesamounts Theratioof‘company’＝ The number of companiesintroduced FMS／Totalnumber of the com− panieswhichansweredthequestionxlOOThe ratio of‘factory’＝The number of factoriesintrOduced FMS／Totalnumber of factor・iesxlOO

Weightissalesamountofeachcompany

Source：Inoue［1982］

Ther・atioofintr・OductionofFMS，Whichisthetechnologicalbasisof MKLM production，is26％by simple mean and44％by weighted mean （salesamounts）ofallthemanufacturingCOmpanies．Whenweseether’atio offactorieswhichhavealreadyintr・Oduced，itsratiobecomes8％bysimple meanand18％byweightedmeanof allfactor−iesin totalmanufactur’ing COmpanies‖In totalmanufacturing companies，We Can aSSume that the larger・thecompaniesbecome，themoretheyhaveintroducedFMS Whenweanalyzeitbypr・Oductionmethods，WeCanSeefr’OmTable2 −2thatassemblyproductionshowsr・emar・kablyhigher・r・atioofadoptionof FMSthaneithermechanicalprIOCeSSOrChemicalprocessproduction．We alsoseethattheresultisthesamenotonlyforthecompanylevelbutalso forthefactorIylevel．Wecanalsoconcludethatthelargerthecompanies become，the morIe they haveintroduced FMSin allkinds of production

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TheAdaptationofManagementAccountingSystemsto

ChangingMarketConditions：JapaneseEvidence ー7−

Next to assembly pr・Oduction，meChanicalpr・OCeSS prOduction shows thesecondhighestratioo董introducingFMS．Thetrendthatlarger’COm− panieshaveintr・Oducedmor・eFMSisalsoshownwiththecasebfassembユy productionChemicalprocessproductionhasintroducedthesmallestfig・ ure andit doesnothavemuchneedtointroduceFMS，Thistrendcanbe

under・StOOdalsofromthecharacteristicsofchemicalprocesspr・Oduction5） 2”2。Causesandtrendofdiversificationofproductionmethods Itisoftenpointedoutthatthetrendofindividualizationandvar’ietyof consumers’needsfor・prOductshasincreased，andthatasaresult，manufac− turingcompaniesarerequir−edtoadaptt．heir productionmethodstothose Changesinor．dertorespondtothediversifiedmarketinginJapanい Herewe review the changingindustrialstruCture，the r’atio of export r’atio and

productionmethods，eSpeCiallydiver’Sificationofproductionmethodsfr’・Om three aspects；the productitems which are producedin a company，the pr・Oductionvolumewhichareproducedbyonecompanyper’year，andtlle loトSize（or batch−Size）which ar．e produced at one−time production．We

wouldliketo makeclear the trend of MKLM productioninJapanfrom thosepointsofview

（1）Structuraltransfer ofindustry

Firstofall，1et’slookatthetransferofcompanynumberISbyindustry usingTable2−3andTable2−4

Accordingto the table，rOugh1y speaking，theindustries of electrical machiner・y，metalpr・Oducts，tranSpOrt equipments，maChinerIy have been

increaSingtheirratiosinthetotalmanufacturingcompaniesTheybelong

mainly to the assemblyindustry．In contrast，theindustries of textile fibrIeS，Ceramics，StOne＆clay，1umber andwoodpr・Oductsincludingpulp

andpaper，havebeendecreasingtheratioinallmanufacturingcompanies

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香川大学経済学部研究年報 29 ー∂− Table2−3 Thetransferofindustries（1） Industry 1981 6 8 9 1 ヽノ︶︶︶︶︶︶︶︶︶︶︶︶︶％％％％％％％％％％％％％％ 0 2 7 1 4 7 5 8 8 3 9 5 4 6 8 6 2 6 1 4 5 3 3 4 6 7 3 5 1 1 1 ︵︵︵︵︵︵︵︵︵︵︵︵︵︵ 4 8 5 0 3 4 1 5 5 3 7 0 2 2 7 5 2 5 1 4 5 3 3 3 5 7 3 5 1 1 1 ︶︶ヽノ︶︶︶︶︶︶︶︶︶︶︶％％％％％％％％％％％％％％ 1 7 0 1 4 2 6 0 4 0 3 3 4 5 8 6 3 6 1 5 5 4 3 4 6 7 3 5 1 1 1 ︵︵︵︵︵︵︵︵︵︵︵︵︵︵ 3 1 7 6 3 7 1 6 1 7 8 6 1 0 7 6 2 4 1 4 5 3 3 2 4 6 3 5 1 1 1 Foodsandbever−ageS Textile丘bres

Lumber and wood products Chemicals

Petroleumrefineryandcoalproducts Ceramics，StOne＆clay Iron and steel

NonferTOuS metals Fabricated metals Machinery Electr・icalmachinery Transport equipments Precision instruments Miscellaneousmfg Tota1 907 （100。0％） 929 （100．．0％） Table2−4 TIletranSferofindustriesbyproductionmethod（2） Industry 1981 1986 Assembly prod Mechanicalprocessprod Chemicalprocessprod Other・S 41‥8％ 18．4 27．1 12日6 44．0％ 26．5 20．5 9小0 Total n＝593 n＝513 Theyaretheprocessindustry

When we examine the trend by production types，the r’eSults ar’ein

Table2−4．Aswecanseefromthetable，theratiosofassemblypr．oduction andmechanicalproductionhavebeenremarkablyincreasing，andther’atio

OfchemicalprocessprIOductionhasbeendecreasingtoalargeextentonthe

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ChangingMarketConditions：JapaneseEvidence −9−

ThetrendtoMKLMproductionismostobviousanditisther−eVerSe

tr・endinchemicalprocessproduction，aSWedescribelat昌一．Considering the tr・end from the result of that，incrIeaSingOf the ratio of assembly

pr・Oductionandmechanicalprocessproductionisatleastoneofthereason thatmulti−kindsandlowor・mediumvolumeproduction（MKLM）hasbeen incr・eaSinginallmanufacturingcompanies6）

（2）Theriseandfallofexportratios

ThetrendofexportrIatiosofJapanesemaincommoditiesisinTable2

−5．As we can conclude from the table，the products which have been incr・eaSingexportr・atiosaremachineryincludingautomobilesandelectrical machiner・y。Thosear・etheproducts ofassemblypr’Oductionい Theyhave been mainly exportingtO Asia，North America and Europe．They are

mor・ethan70％oftotalexportsfromJapan

6）Accordingtothebasictypesofstructureinthefo1lowingtable，mainindustryisthe processingandassemblingtypeofproductionanditoccupiesabout42％Wecansee inthe7Tbct劫ok’bytheTokyoStockExchangethatthistypeofpr・Oductionisstill increasingBasicmaterialsandliferelatedtypeofindustryhasbeendecr・eaSingin JapanWecansaythattheJapaneseindustrialstructurehasbeengr・aduallyshifting toprocessingandassemblingtypeofindustry Basictypesofindustrialstructure Industry 1980 1985 Basicmaterials 324 （357％） 328 （35”3％） Processingandassembling 372 （41．0％） 392 （42．2％） Liferelated 211 （233％） 209 （225％） Tota1 907 （100．0％） 929 （1000％） Note：Basicmaterialsindustriesincludechemical，pOtter・y＆stone，petrOleum＆ COal，Steel，nOnferrousmetalandmetalproducts．Assemblingandpr−OCeSS− ingindustr’iesinclude machinery，electricalmachiner−y，tranSpOr■t equip・ ments，pr■eCisioninstruments and shipbuilding Life relatedindustr’ies

includefoodsandbeverages，teXtile缶bres，pulpandpaper，WOOdandwood products，andprintingandpublishingandothers

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・−J（トー _{香川大学経済学部研究年報 29} エ9β9

The products of mechanicalpr’OCeSS pr’Oduction such as steelwere about15％ofexportsinthe1960sto1970s，buttheyhavedecrea畠edand repr’eSentedonlylessthan8％in1985

The products ofchemicalprdcess productionlike chemicalproducts

haverepresentedabout5％ofexports，andtheratiohasremainedaboutthe

Sameformanyyears

Table2−5 Exportandimportofmaincommodities

Year Foods Textile Chemicalsよ慧・s Steel Machinery Total

％ 2 7 5 7 9 6 0 8 2 6 4 3 3 1 1 ％ 3 1 4 4 2 7 6 4 3 1 1 0 5 0 5 0 5 6 6 7 7 8 8 9 9 9 9 9 9 1 1 1 1 1 1 4…5％ 42％ 9．6％ 6．．5 3．1 15‖3 6，4 1日9 14．7 7．0 13 18．3 5．．2 1．4 11．9 4“4 1．2 7．．7 255％ 4，055 35．2 8，452 46．．3 19，318 538 55，753 62．8 129，807 71．8 175，638 Note：‘Nonlmetals，istheabbrviationofnonferrousmetalsThe丘guresunder productitemsshowtheratiotototalexportandthefigur・eSOfSource： AmualR＠ortdEconomi’cShltistitS198a BureauofStatistics（Bankof Japan），1986

The aboveresultscanbe analyzedfrIOmtheviewpointofproduction

methods。Table2−6istheexportratioexaminedbyproductionmethods

As we see from the table，the export ratio of assembly productionis

extr．emelyhighanditshares36。1％byweightedmean。Nexttoit，meChan− icalpr’OCeSSprOductionsharesnearlyhalfth占ratioofassemblyproduction Inchemicalprocessproduction，theratioismuchlessthanthoseproduc− tions。Thistr・endcorT・eSPOndstotheresultsofTable2−5 Whenweanalyzeitfromtheviewpointofscale，WeCanjudgethatthe biggerthescales are，thehigher・theexportratiosbecome，eSpeCiallyin assemblyproductionandmechanicalprocessprIOduction Thetr．endofexporItr・atioshasbrIOughtthediver・SificationofexporIt

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ChangingMarketConditions：JapaneseEvidence −77−

countries．Themaine叩OrtCOuntries areconcentratedto Asia，North

AmericaandEurope”AtinterviewsurveysofJapanesemachinerycom−

paniesweoftenheardthattherear・eCOmpanieswhichhavebeenexporIting

theirproductstomorethan150countr・ies・Diversificationofexportcoun−

triescausesmanufacturingCOmpamiestorespondtotheneedsandspecifica−

tionsofthoseexporting｝（customer・S’）countries，SOthepr’0中1Ctitemsar’e

forced toincrease the numbersr At the sarne time，aS thQ reSults of

diversificationofproductitems，prOductionvolumeperoneitembecomes

inevitablymuchsmaller“ThisisoneoftheimportantreaSOnSthatcom−

panieshavebeenadaptingMKLMproductioninordertorespondtothe

diversificationofconsumers’needs

Table2−6 Exporfratio（1986）

Industry Simple mean Weighted mean

36・1 19．0 6．7 7．0 20．1％ 10．0 8．1 5．4 Assemblyprod Mechanicalprocessprod Chemicalprocessprod Others Total 13小6 24…7 Note：Exportratio＝SalesamountsoutsideJapan／TotalsalesamountsxlOO Source：Miura，TanakaandInoue［1986］（3）Diversification of consumers’needs，prOductitems，prOduction volume andlotrsize

Here we review the change of production methods of the companies

whicharerequiredtorIeSpOndtothechangingindustr’ialstf’uCture，incr’eaS−

ingexportanddiversificationofconsumers’needsWeexaminethetr’end frIOm three facets：the firstis prIOductitems which ar・e prOducedin the

company，thesecondis from annualproduction volume ofthe company， andthethir・disfromthepointoflot−Size（or・batch−Size）peronelotorone

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J9＆9 ーJ2− _{香川大学経済学部研究年報 29} batch‖ Thejudgmentofr・eSpOndentsincludesnotonlyqualitativeaspects butalsosubjectiveparts。HoweverI，Wehopethatwecangetsomeideaon productitems，prOductvolumeandloトSizeevenfromthoser’eSpOnSeS Theresultsofthesurveyar・einTable2−7‥ Thereareslightdiffer’enCeS betweenquestionsinl981andthosein1986，SOWeneedtoguessatpartof thefiguresandanalyzeitcarefully．Wecanunder’Standr’eSultsof出場a11

manufacturing companies as follows：Three fourths of the companies

have selected the multi−kinds（MK）pr・Oduction fr・Om theviewpoint of

productionitems，and about70％of the companies made the small−lot pr・Oductionbothin1981and1986．Wecanfigur’eOutthatevennowthey have been stressingthe tr・end of MK production from the time−Series analyses

Concemingtheproductionvolumeper’OneprOductitem，Smal1−VOlume productionisthelargest，butfromtheviewpointoftime−Series，theratios of smalトvolume production andlarge−VOlume pr’Oduction have been

incr・eaSing，andther・atioofmedium−VOlumeproductionhasbeendecreas− ing一．Weneedtopaycar−efulattentiontothistrend

Next，1et us further examine the results of productitems，pr’Oduct volumeandlot−Sizebyproductionmethods．Fir・StOfa11，1et’slookatthe resultsofassemblyindustry。88％ofthecompanieshavealreadybeenMK pr・Oductionofassemblyindustryin1981．Thistrendshowsthatthecom−

panieswhichneededtobeMKproductionhadalr’eadyrespondedtoMK

pr・Oduction at that point（1981）‖In1986they have a slight tendency to

adjustthenumbersofproductitemsandmakethemsmaller．Aboutthe

pr・Oductionvolume，Smalトvolumeproductionssharemorethanhalfbothin

1981andin1986Thetime−Ser・iesresultsshowthatsmallvolumeprIOduc−

tionandlarge−VOlumepr・Oductionar・eincreasing，andincontrastmedium−

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ChangingMarketConditions：JapaneseEvidence −ヱ3−

Table2−7 Thetrendofproductitems，prOdllCtVOlumeandloトSize

Allmanufacturingcompanies

Product items Product volume Lot−Size Items 1981 19B6 Volume 1981 1986 Lot 1981 1986

Multi 74”0％ 74．4％ Smal1 39．5％ 45‖7％ Single 16．8％197％

Medium − 119 Medium 345 23“2 Smal1 52．3 48．O

Smal1 22．6 12‖7 Large 226 284 Medium − 17‥8

0ther・S 3．4 1．0 0thers 34 2“8 Large 9。7 8”7 Mass−prOd 13，8 43

0therS 7‖3 1．6

Assembly production

Product items Prて）ductvolume Lot−Size Items 1981 1986 Volume 1981 1986 Lot 1981

％ 6 q︶ 6 1 4 4

1 2 1 3

3 5 1

Multi 880％ 79”2％ Sma11 51，．2％ 576％ Single 24．3％

Smal1 56 3 Medium

Large 5．3

Mass−prOd 4“0 0therS lO‖1

Medium − 12，．4 Meditlm 36．8 21O

Smal1 91 7．1 Lar．ge 9、1 187 0thers 29 1．3 0thers 29 1”3

MechanicalprIOCeSSprOduction

Product items Product volume LotTSize Items 1981 1986 Volume 1981 1986 Lot 1981 1986

Multi 736％ 75．4％ Smal1 32．1％ 385％ Single 14”0％11．3％

Medium − 119 Medium 41．5 259 Sma11 561 45．1

Sma11 25．5 119 Large 25”5 341 Medium − 24 1

0thers 1 8 0thers 1 15 Large 14．0 158

Mass−prOd 13．1 37

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−J・ト _{香川大学経済学部研究年報 29} エ9∂9

Chemical process production

Product items Product volume Lot−Size Items 1981 1986 Volume 1981 1986 Lot 1981 1986

Multi 494％ 610％ Sma11 190％ 317％ Single 69％ 77％

Medium A lO．5 Medium 304 19h2 Smal1 38“3 40”4

Smal1 45。5 27．6 Large 455 462 Medium − 18．3

0thers 5．1 1．．0 0thers 51 2．9 Large 14．5 13”5

Mass−prOd340 144 0thers 63 58

Source：Inoue［1981］，Miura，TanakaandInoue［1986］

totalmanufactur’ing companies．Small−lot productionincludingSingle

pr’Oductionhadalr’eadysharedmor．ethan80％in1981，anditbecamenearly

85％in1986Thetrendofsmalトlotproductionisstillincreasingevennow

Nextaretheresultsofmechanicalprocesspr・OductionAbout3／40f

thecompaniesalr・eadyhadbeenMKproductionin1981，andthisshowsthat

COnSiderablenumbers ofcompanieshavesinceintrIOducedvariedproduc− tionsrJapanese companies have been stillexpanding MKLM or varIied pr’Oductions

Productionvolumecanbeexplainedbecausetheratioofsmall−VOlume

production in mechanical process production is smaller than the case of assembly production，just the same asin the totalmanufacturing com− panies‖ Fromtheviewpointoftime−Series，bothsmallvolumeandlar・ge VOlumeproductionshavebeenincreasing，butmediumvolumepr・Oduction

hasbeendecreasing．Thisisalsothesametrendaswithtotalmanufactur−

ingcompanies・Astothelot−Size，Sma11−lotproductionhasbeenslightly decr−eaSinglIncontr’aSt，1arge−lotpr・OductionhasbeenincrIeaSing．Thisis the adver・Se trendwith assembly pr・Oduction，and we need to pay much

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ChangingMarketConditions：JapaneseEvidence −J5−

Whichshiftedtosmalトvolumeproductionor products，andthere arealso

thecompanieswhichareforcedtostressthelargeTlotproductionofparts

not the finalconsumer−S’productsin order to respond to the needs of

assemblyindustry，and theyneed to have more productsinventory than theyexpecttoneedforcopingwiththerequestofassemblyindustryina

timelyandsmoothway。Thiscanberevealedfromthetur・nOVerperiodof inventor’y aSSetS，eSpeCially the turnover period of pr・Oducts inventory

mentionedbelow

ChemicalprocessproductionisthemostunrelatedofMKLMpr・Oduc−

tionanditisthemostdifficult tointroduceMKLMprIOductioncomparIed

withassemblyproductionandmechanicalpr・OCeSSprOductionjudgingfrom the character ofindustrIy。In spite of that，it hasintensified the multi− kinds，low−VOlume and smalトlot production for these five year・S‖ They

haveleastintensifiedthetrendto multi−kinds，low−VOlumeandsmall−lot productionsfromthefigureuptOthepresentい Whenwecompar・etheresult Of1981withthatof1986，WeSeethefollowing：Fir・St，therIatioofpr・Oduct itemshasbeenincreasedaboutll％inthesefiveyear・S，andthetrendtO multi−kindspr’Oductionisremarkable‖ Astotheproductionvolume，1arge −VOlumeproductionsharesmor’ethan45％evennowandthisisthebiggest figur．e．Butthetr・endtosmal1−VOlumeproductionisalsodistinguished，and about13％ofthecompanieshaveshiftedtosmall−VOlumeproductionfor thesefiveyearIS小 OnthecontrarIy，theratioofmedium−VOlumeprIOduction hasdecr−eaSednearlyll％forthesefiveyears，andislittledifferentfrom lar’ge−VOlume pr’OductionConsider’ing the change of diver・Sification of pr−Oductionfromthepointoflot−Size，Small−lotproductionincludingsingle productionhasbeenincreasingtosomeextentfor・thesefiveyears，andthe ratioshar’eSnearly50％．，Ontheotherhand，theratioofmass−prOduction

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鰍J6− 香川大学経済学部研究年報 29 ヱ9β9

hasdecreasednearly20％”Thisisaremar・kablefigure7）

Herewehaveanalyzedthetrendofpr’Oductionmethodsfromproduc− tionitems，prOductionvolumeandlot−Size

3 Costdownproblems

Her．e we review the major’prOblems of cost management from the Viewpointoflife−CyClecosting，COStdownproblemsandmanagementtech・ niquesofcostdown 3。1．Life−CyClecost Asweexaminedinsection2，multトkindsandlowormediumvolume （MKLM）productionhasgreatlyadvancedaftertwooilcr−isesinJapan．，In theeraofMKLMproduction，Wehavetopaymuchattentiontowhatkinds OfproductsJapanese companies pr．oducein theirproductitems when we

thinkofcostmanagementproblems。Inotherwords，theimportantissues

are what kind oflife−CyCIe productsJapanese companies haveintheir

productlines．For example，alar−ge prOblemis whether they have the productsofearlierstageOrlatterstageoflife−CyCle，OrWhethertheyhave theproductsofshortlife−CyCleortheproductsoflong1ife−CyCle

So，hereweconsidertheproductslife−CyClefir’St‖ Next，WeeXamine themanagementofpr’Oductcostfr’Omtheviewpointofproductslife−CyCle

7）See Table4−6more closelyHere we made the survey from theviewpoint of

COmpany，irldustry and productiorlmethodFrom those points ofview，We have reviewed the trend of MK production，Small−VOluhle prOduction，and small−lot pro・

duction，butwedidnotanalyzethecompanyinfulldetailThatistosay，Weneed toanalyzethemnotonlyfromtheviewpointofmairlprOductsbutalsoinreSpeCttO allproductswhicharebeing′prOducedinthecompanyWeneedtodoitifwewould liketot）etterunderstandthetrendofproductionsystems・Inourquestionnaire，We askedther・eSpOndentsofthecompaniestoansweronlyaboutthemainproductsofthe COmpanyConsideringthatthereSultsdescribedabovear’ethoseofmainorr■epreSen・ tativeproductsinthecompany，WeCangueSSthatincaseofminororsmallshareof theproducts，theymighthaveincreasedmuchmorethetrendofMKLMproduction

(17)

TheAdaptationofManagementAccountingSystemsto ChangingMarketConditions：Jai）aneSeEvidence ーノア− whenmanager・SaregOingtoconti01productcost （1）Productslife−CyCle Herewedividedthelife−CyCleofproductsintothrIeeStageS；prOducts oflessthan3years，and3year・StO6years，andmorethan6year’SlThe salesratiosbyproductslife−CyCleareinTable3，1

In totalmanufacturing companies，pr−Oducts of mor−e than six years occupies60％，＜lessthan3years’and＜3−6years’share20％respectivelyby simple meanWhen we seeit by weighted mean，the earlierlife，CyCle pr・Oductsincrease・Thismeansthatthelar・gerthecompaniesare，themore theyareforcedtohaveearlier・StageSOfproductsITheyar−ealsocapable ofit

Table3−1Salesratiosbyproductslife−CyCle Lessthan3years 3−6years Morethan6years

Industr■y

Simple Weighted Simple Weighted Simple Weighted Assemblyprod 269％ 364％ 304％ 40‖0％ 43．7％ 236％ Mechanicalprocessprod 15“1 123 13“3 12．2 717 755 Chemicalprocesspr’Od 14．6 97 11…8 6：．9 736 834 0tbers 23．4 228 139 179 627 59．4 Tota1 210 250 20．8 26．0 582 48．9 Source：Miura，TanakaandInoue［1986］ Whenweexaminethetablebyproductiontypes，itisremarkablethat

assembly production has a muchlar’ger’Share of pr・Oducts of the earlier StageSOflife−Cytle，nOtOnlybysimplemeanbutalsobyweightedmean Mechanicalpr．odegsproductionfollowsnext．Inchemicalpr・OCeSSprOduc− tion，ithasmuchmorepfOductsoflatterstag・eSOflife−CyCle

Whenwe examine the table by weighted mean，the bigger the com・ paniesar−e，themoretheyhavetheproductsofear−1ystageoflife−CyCle，nOt OnlyintotalmanufacturingCOmpaniesbut alsoin assemblyindustry‖In

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ーーJ∫− _{香川大学経済学部研究年報 29} ヱ≦暢9

COntraSt，inprocessindustriesthelargerthecompaniesare，thelongerthe

life−CyCleofproductsbecomes

Judgingfromtheaboveanalyses，WeCanSummarizethelifeTCyClecost as follows：As we understand that the trIend of MKL production was remarkablein assembly production，eSpeCial1yinlarge scale assembly production，SOWealsofindthattheassemblycompanieshavemuchmore productsofearlierstag′eSOflife−CyCle．Theyneedtorespondtoshortlife −CyClemarkets．Theyhavegreatneedsandtheyarealsoforcedtoproduce manynewproductswithshortlead−timeinatimelyandsmoothway。So theyneedtofindthecostmanagementstylesuitableforthatsituation （2）Managementbylife−CyClecosting

Blanchar’d accurately described product costs from the viewpoint of

productlife−CyCleinhisbook（Blanchard，B。S．［1978］）．Therehestr・eSSed

theimportanceoftheactivitiesofearlystageofproductsmaking；StageS

Of products planning，basic designing，detaildesigning and so on。王n Japan，Tanaka，TokyoUmiversityofScience，hasbeenwor・kingOnthose issues（TokyoUniversityofScience［1985］）．Thisisaspeciallyimportant COSt managementissuein the era that pr’Oductslife cycleis becoming

Shor・ter

HerIeWedividethemanagementofproductcostintofivestageSfrom

the viewpoint of productslife cycle；prOduct planning，basic designing， detaildesigning，preparationformanufacturing，andmanufactur’ing．We

asked rIeSpOndents for ajudgment，including subjective estimate ofwhat Stageandhowmuchratiooftheproductcosttheywereabletocontrolin

each stage at present．The rIeSults of the survey arein Table 3−2 Accordingtothetable，theratioofpossibilityofcontr・01themanufacturIing COStineachstageisasfo1lows：ProductplanningsharIeS24‖2％andranks first‥ Bothstagesofbasicdesigningandmanufacturingshareabout21％

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ChangingMarketConditions：JapaneseEvidence −J9−

Table3−2 Possibilityofcontrolmanufacturingrcost（Present）

Industry Planning Basicde Detailedde Premfg Mfg

Assemblyprod 24．2％ 25，1％ 193％ 148％ 16．7％ Mechanicalprocessprod 23．1 192 17”1 147 26．O Chemicalprocessprod 248 17．2 153 18．7 24”0 0thers 265 15．4 16．2 17”4 24 4 Tota1 24，2 212 17…7 157 21‖1 Note‥‘Planning’istheabbreviationofproductsplanning，‘Basicde’isbasicdesign， ‘Detailedde’isdetaileddesign，‘Premfg’ispr−eparationformanufacturingand ‘Mfg’ismanufacturing‘Assemblyprod．’isassemblyproduction，‘Mechanical prod’ismechanicalprocessproduction，and‘Chemicalprod’ischemicalprocess production Source：Miura，TanakaandInoue［1986］ andranksecondrespectively，Thefourthisdetaildesigningandthefifth ispr’epar’atOryStag−eformanufacturing Whenweexamineitfromtheviewpointofpr・Oductiontypes，WeSeethe fo1lowingr’eSults：Inassemblyproduction，theyattachgreatimportanceto thestagesofdesigningincludingbasic designing・and detaileddesigning Theimportanceofmanufactur・ingstagehasbeendecreasedInmechani− Calpr・OCeSSprOductionandchemicalprocessprIOduction，theyplacemuch emphasisonthemanufacturingstage Next，WeaSkedthisquestion：くくWhichstagesofprIOductlifecycle，do youthink，becomeimportantforcostmanagement？”Theanswersarein Table3−3 ThefiguresinTable3−3showtheimportanceofmanufacturIingstages Ofproductcostsinthefuture．Thetrendissimilar・tOthetrendofpresent， butthedegr・eeOfstr・eSSOfproductplanningandbasicdesigningbecomes muchhigherlAccordingtothetrendbyproductiontype，prOductplannlng andbasicdesigninghaveamuchhighershar・einassemblyindustrIy。This

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香川大学経済学部研究年報 29

ー2（フーエ鎚i9

Table3−3Importanceofmanufacturing・StagIeSOfprodllCtCOStS

（Future）

Industry Planning BasicdeI）etailde Premfg Mfg

Assemblyprod 394％ 405％ 3．13％ 230％ 172％

Mechanicalprocessprod 351 340 2．87 2．39 2．16

Chemicalprocessprod 345 3。16 2‖63 280 1．．61

0thers 377 3“42 280 2”22 1”51

Tota1 373 3“67 2．94 240 1．98 Note：Abbreviations are the same as the note of Table3−2 The totalscore was

reachedbygiving5pointstothemostimportantelement，4tothe2nd，3tothe 3rd，2tothe4th，1tothe5thWeaggregatedthetotalscor’eanddivideditby thenumber ofrespondingcompanies Source：Miura，TanakaandInoue［1986］ showsassemblyproductiohpaymuchhigherweightonthosestagesthan others 3”2”Major・prOblemsincostdown

Here we use the wor・dくcost down，in the broad sense，．Cost down includesnotonlycostdoYrlincostcontrolinthenarT・OWSenSebutalsocost reductionincostplanning”Soweusethatwordforcostminimization8） Table3−4showstheresultsofmajorproblemsofcostdownintotal manufacturingCOmpaniesandpr・Oductiontypesin1981andin1986・Here wewouldliketopointoutacoupleofcharacteristictasksofJapanese companies

In totalmanufacturing companies，purChase management of raw− materialssharesl．，96pointin1981and2l28in1986，andranksfir・Stbothin 1981andin1986‖ Theincreaseofthepointsinthesefiveyearsshowsthe

importanCeOftheissuelr Thesametr・endcanbeseenineverytypeof

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TheAdaptationofManagementAccountingSystemsto ChangingMarketConditions：JapaneseEvidence −2J− Table3−4Importantproblemsofcostdown Allmanufactur’ingcompanies 1981 6 8 9 1 ︶︶︶︶︶︶︶︶︶︶︶︶︶︶︶︶ 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 1 1 1 1 1 1 1 ︵︵︵︵︵︵︵︵︵︵︵︵︵︵︵︵ 8 2 8 1 4 00 2 0 1 8 7 6．4 7 6 9 2 7 4 3 1 0 0 0 7 6 6 6 4 3 3 0 2 1 1 1 1 1 1 1 Purchasemanagementofraw−materials Qualitycontrol（incl．TQC） Improvementofyieldratio Replacementofmachineryorequipment Maintenanceofhigher operationratio Rationalizationofdesignlng Reductionoffactoryexpenses Shortageofユabor time Inventory control Changeofraw−mater−ials Managementofsupplier−S Rationalizationofproductionprocess Standar・dizationofjob Standardizationofproducts ManagementofR＆D Others ︶︶︶︶︶︶︶︶︶︶ 1 4 2 6 3 7 7 5 0 1 1 1 ︵︵︵︵︵︵︵︵︵︵ 6 2 1 7 3 1 1 9 7 4 9 4 8 2 4 1 1 3 7 7 1 1 1 1 1 1 1 1 ︶︶︶︶ 9 3 3 4 ノ一−、 l⊥ l l ︵︵︵ 785539一26 Assembly production 1 8 9 1 6 8 9 1 Purchasemanagementofraw−materials Rationalizationofdesigning Qualitycontrol（incl．TQC） Shortageoflabortime Replacementofmachineryorequlpment Managementofsuppliers Maintenanceofhigheroperationratio Rationalizationofproductionprocess Reductionoffactoryexpenses Inventory control ManagementofR＆D ︶︶︶︶︶ 1 2 4 3 6 ︵︵︵︵︵ 1 8 3 00 9 3 0 3 9 1 2 2 1 1 1 ︶︶︶︶︶︶︶︶︶︶︶ 1 2 3 4 5 6 7 00 9 0 1 1 1 ︵︵︵︵︵︵︵︵︵︵︵ 0 8 9 00 1 8 4 1 9 5 3 6 8 7 2 1 9 9 7 6 6 5 2 1 1 ﹁⊥ l 5 7 8 9 1︵．t 26866857一 l

(22)

ー22− _{香川大学経済学部研究年報 29} Mechanicalpr’OCeSSprOduction 1 9 1 6 8 9 1 Improvementofyieldratio PurchasemanagehlentOfraw−materials Qvalitycontrol（inclTQC） Replacementofmachineryorequipment Maintenanceofhigheroper・ationratio Reductionoffactoryexpenses Shortageoflabortime Inventory control Rationalizationofproductionprocess Management of suppliers ︶︶︶︶︶︶︶︶︶ 1 3 2 4 5 7 6 8 9 ︵︵︵︵︵︵︵︵︵ 0 7 1 2 1 6 9 3 9 5 5 6 5 3 1 2 9 7 2 1 1 1 1 1 1 1 2 3 4 5 6 7 ￠U 9 0 ︶︶︶︶︶︶︶︶︶︶ 1 ︵︵︵︵︵︵︵︵︵︵ 1 4 ハU 1 2 1 6 1 0 9 6 8 7 3 1 1 9 7 7 5 2 1 1 1 1 1 Chemicalprocessproduction 1 8 9 1 9 1 8 6 Purchasemanagementofraw∼materials Improvement of yield ratio

ReplacementofmachineryOrequipment MaintenanCeOfhigheroperationratio Qualitycontrol（incl−TQC） Reductionoffactoryexpenses Changeofraw−materials Inventory control Shortage of labor time Rationalizationofdesignlng ︶︶︶︶︶︶︶︶︶︶ 2 1 6 3 5 4 7 8 9 2 1 ︵︵︵︵︵︵︵︵︵︵ 9 5 2 4 8 1 6 5 3 9 7 8 2 6 4 6 1 8 6 2 1 2 1 1 1 1 1 ︶︶︶︶︶︶︶︶︶︶ 1 2 3 4 5 6 7 8 9 0 1 ︵︵︵︵︵︵︵︵︵︵ 1 8 2 8 5 1 1 1 2 0 2 1 8 5 5 4 9 8 5 4 2 2 1 1 1 1 Note：Figur’eSaretheweightofimportanCe，and丘guresintheparenthesesar・e theor’der ofimportanceincostmanagement

The total score was reached by giving 5 points to the most important

element，4to the2nd，3to the3rd，2to the4th，1to the5th‖ We ag− gr’egated the totalscor−e and dividedit by the numbers of responding

COmpaniesTwoitems‘Managementofsuppliers’and‘ManagementofR ＆D’wereaddedinthe1986survey

Sour・Ce：Miura，TanakaandInoue［1986］

pr’Oduction．Weneedtopaymuchattentiontothiscostdowntask Next toit，quality control，includingTQC（company−wide or total qualitycontrol），r’anks2nd（1‖72）inthe1986sur・VeyWhichwasr・anked4th

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ChangingMarketConditions：JbpaneseEvidence 】之ヲw

（1A2）inthe1981survey．，This r・eSultis the sameinever’y prOduction

system，and we canunderstand thatit has also become a much more

importantissueforcostdownofJapanesecompaniesforthesefiveyear’S Thir・dly，theimprovementofyieldr・atioshar・eSl‖81（2nd）in1981andl 48（3r・d）in1986intotalcompanies，Whenwelookatthisfromproduction types，inchemicalprocessproductionitshares2．85（1st）in1981and2・・18 （2nd）in1986Thesetwofiguresar−eeXtremelyhigh Astother・ationalizationofdesigning，itranks7th（1”11）in1981andl 08（6th）in1986intotalmanufactur・ingCOmpanies．Butinassemblyproduc− tion，itranks2。08（2nd）in1981andl．88（2nd）nexttopurchasemanagement ofraw−materialsWehavealr・eadymentionedtheimportanceofrationali− Zationofdesigning，for・eXample，COmmOnuSeOfonedesignin1ifecycle COStItisespeciallyaneffectivetaskforcostdowninassemblyproduc− tion

In the fifthplace，replacement of machinery or equipment sharesl・・27

（6th）in1981andl，31（4th）in1986．Thisisthereflectionofrecentdevelop− ment of FMS，andit becomes stillmore significantin ever−y pr’Oduction type

Inothertopics，managementOfsuppliers，Which was notincludedin the1981questionnaire，Shar・eSO‖98inassemblyproductionin1986anditis aver・yimportantissueinJapan 3”3．Techniquesofcostdown Manydifferenttechniquesincostdownar・euSedinJapanesemanufac− turingCOmpanies．ThetechniquesrIangenOtOnlyfromaccountingmethods butalsopr・OductionmethodsHerewereviewthelevelofthosetechniques usedandtheimportancefor・reducingcostofthecompanyTheresultsare inTable3L5byproductionmethod

(24)

ヱ鎚i9 香川大学経済学部研究年報 29 −ユトl Table3−5 Techniquesofcostdown Allmanufacturingtompanies Topies ₁₉ 8 6 ︶︶︶︶︶︶︶︶︶︶︶︶︶︶ 1 2 3 4 5 6 7 8 9 0 1 2 3 4 1 1 1 1 1 ︵︵︵︵︵︵︵︵︵︵︵︵︵︵ 2 2 9 2 4 1 5 9 1 7 4 3 1 9 3 8 5 9 7 6 3 1 0 3 1 1 1 0 7 4 4 3 3 3 3 3 2 BudgetaryplanningandcontroI Costplanningandcostestimation Totalorcompany≠widequalitycontrol（TQC） Actualcostaccounting Quantativestandardsbyproductionmanagement Standardcostaccounting Valueengineeringandvalueanalysis（VA／VE） Managementbyobiectives（MBO） Industrialengineering（IE） Simulation models PERT／CPM Regression analysis Mathematical programming Others Assembly production Topics 1 9 8 6 1 2 3 4 5 6 7 ︵︵︵︵︵︵ ′−1＼ 0 0 6 0 5 4 3 9 7 0 5 5 4 3 6 6 5 4 3 3 3 BudgetaryplanningandcontroI Costplanningandcostestimation Valueengin占eringandvalueanalysis（VA／VE） Totalorcompany−widequalitycontrol（TQC） Actualcostaccounting Standardcostaccounting Managementbyobjectives（MBO） Mechanicalprocessproduction 6 8 9 1 Topics 1 2 3 4 9 7 0 6 1 8 5 0 7 4 4 4 BudgetaryplannlngandcontroI Totalorcompany−Widequalitycontr■01（TQC） Quantativestandar・dsbyproductionmanagement Actualcostaccounting

(25)

TheAdaptationofManagementAccountingSystemsto ChangingMarketConditions：JapaneseEvidence −25− 3小70 （5） 3．．42 （6） 3．26 （7） Standardcostaccounting Costplanningandcostestimation Managementbyobjectives（MBO） Chemicalprocessproduction Topics 1 9 8 6 1 2 3 4 5 6 7 9 2 1 9 0 4 9 8 1 2 1 7 9 6 7 5 4 4 3 2 2 Bu（短etar・yplannlngandcontroI Quantativestandardsbyproductionmanagement Actualcostaccounting TotalorcompanyLwidequalitycdntr’01（TQC） Standardcostaccounting Costplanningandcostestimation Managementby6b．iectives（MBO） Note：Figuresaretheweightofimportance，andfiguresintheparenthesesare theranksofimportanceincostmanagement

Thetotalscore wasreachedbygiving14points tothemostimportant

element，13tothe2nd，12tothe3rd，…，andltothe14th”Weaggregat− edthetotalscoreanddivideditbythenumbersofrespondingcompanies andmultiplylO／14 Twoitems‘Managementofsuppliers’and‘Manage− mentofR＆D’wer・eaddedinthe1986survey Source：Miura，TanakaandInoue［1986］ wholemanufacturingcompaniesisbudgetaryplanningandcontr’01，andit shares732points．ItisremarkablyhighThisshowsthatitisapopular techniquewhichpr・eVailsinmorethan80％ofthecompanies，andthatitis alsotheonlyunitar・yteChniquewhichcanvaluethecompany−wideperfor− mance‖ ThismightbethemostimportantStandarIdforcostcontroIwhich r・elatestocostmanagementconnectedwithprofitmanagement NextimportantteChniquesfor・COStmanagementareCOStplanningand costestimation，andtotalor・COmpany−widequalitycontrol（TQC）”The secondiscostplanningandcostestimationanditshares4l82”Thethirdis TQC（company−widequalitycontrol），anditshares4l59 Actualcostaccountingandstandardcostaccountingwhichar’ebased

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…26■− _{香川大学経済学部研究年報 29} エ箔9

onconventionalaccounting methods are ranked4th（3‖92）and6th（3l61）

rIeSpeCtively”Quantativestandardsbasedonproductionmanagementrank 5th（3”74），andVA／VEandIEar・ealsopopularcostdowntechniques

Whenwe reviewitby production type，in assembly production cost

planningandcostestimation，VA／VE，MBOandIEar’etheimportantcost down techniques and follow next to budgetar’y planning and contr’01

Quantativetechniquesbasedonproductionmanagementcannotbeneg1ect− edfor・COStdownintheprocessindustries，eSpeCiallyinchemicalprocess production 4ImpactsoncoststrllCtureandchang−ing■inventoryassets HerewereviewtheimpactofthechangingCOStmanagementprOblems onmanufacturingCOStStruCture，eSpeCiallyondirectlaborcost，indirect labor cost，depreciation cost，payment tO Subcontr’aCtOr’S and overhead cost… Wealsoexaminetheimpactofchangesofcostmanag・ementprdb− lemsoninventoryassetsfr・Omtheviewpointoftheturn0Verperiodofraw −materials，WOrk−in−prOCeSSandproducts 4‖1‖ Theshiftofproductcost （1）Directlaborcost Hereweseethetrendoftheratioofdirectlaborcostanditsriseand

9）Here we asked the respondents’opinions whether directlabor cost has beenin・ creasedforthesefiveyearsornot，OrWhetherdirectlaborcostwillbeincreasedfrom nowonWecalculatedtheriseandfallratiobythefollowingformulaexcludingthe ‘nodifference’：（Thenumberofcompanieswhichanswered‘increased’）／（Thenumber Ofcompanieswhich answered‘decreased’）Accordingly，Whentheriseandfallratio isgreaterthanl，itmeansthatthenumberofcompanieswhichanswer−ed‘incr−eaSed’ aremuchmorethan‘decr・eaSed’companies“Incontrast，Whenitissmaller’thanl，it meansthat‘increased’companiesaremor・ethan‘decreased’companies．Thefigureof riseandfallratiomeansthemagnitudeofboth‘increased’companiesand‘decreased’ COmpaniesHereafter，the rise and fallratios were calculated the same way as described

(27)

ChangingMar−ketConditions：JapaneseEvidence 一27−

Table4−1Theratio ofdirectlabor costanditsrise andfa11ratio

Ratio Rise＆fallratio Industry

Simplemean Weightedn past Future 1981 1986 1981 Assemblyprod 13“30％1228％ 9‖16％11”16％ ”89％．58％ Mechanicalprocessprod11，79 1197 11．28 1144 1．37 78 Chemicalprocessprod 10．35 1001 801 6”14 1”18 70 0therS 13“17 1375 13“46 12．17 1一．33 55 Total 12“14 1187 9‖36 10．45 1．10 65 Note：WeightedmeanwasweightedbyproductcostamountsTheriseandfallratio

was calculated by the following formula：（The number of companies which answered‘increased’）／Thenumberofcompanieswhichanswer・ed‘decreased’） Thefollowingriseandfallratioarecalculatedbythesamewayasthisformula Source：Miura，TanakaandInoue［1986］ fallratiofromTable4−1。．Accor．dingtOthetable，theratioofdir’eCtlabor COSthasbeenslightlydecreasingbysimplemeaninassemblyproduction， but，OnthecontrIar・y，itisincrIeaSingalittlebyweightedmeanforthesefive years，SOitisquitedifiiculttodecidewhetheritistrendingto acertain direction Accor・dingtothejudgmentofrespondents，theriseandfallratio9）isas follows（Table4−1）．In assembly production，the ratio of‘decreased’is Slightlylargerinthepast，butinotherIprOductionstheratioof‘increased’ islar・gerin the past”Many rIeSpOndents predict that the ratio of direct

laborcostwillbedecreasinginthenearfuture

（2）Indir・eCtlaborcost

The resultofindirIeCtlabor costisin Table4−2。Althoughwehave dataonlyin1986，WeCanSeethatthelargerthecompaniesar’e，thesmal1er the ratios ofindirIeCtlabor cost ar・e

Inthepast，theriseandfa11r’atiowasl＝82，SOWeCanunderstandmor’e than2／30fthecompaniesthoughtit‘increased’。Inthefuture，mOrethan

(28)

エ鎚㌢9

一一二ゞ−l

Table4−2 TIle ratio ofindir・eCtlabor costanditsriseandfa11ratio Ratio Rise＆fallratio Industry Wd past Future 5い99％ 3．71％ 1．78％ 82％ 4．33 2．65 1．93 85 3．37 1．．76 1．46 82 5．32 4．29 3．00 69 Assemblypr−Od Mechanicalprocessprod Chemicalprocessprod Others Tota1 4．96 3．．14 1．．82 81

Note：Thesame asthenote ofdirectlabor cost

Source：Miura，TanakaandInoue［1986］

halfofthecompaniesmaythinkthatindirectlaborcostwi11decreasein

everypr・Oduction （3）Depreciationcost

Thetrendsoftheratioofdepreciationcostanditsr■iseandfallratio ar・ein Table4−3．The ratio of depreciation cost hasincreasedin all productionsexceptchemicalpr・OCeSSpr・Oductionforthesefiveyear・SaSa resultofintroducingflexiblemanufacturingsystems（FMS）and／or’r．Obots This‘increasing・，trendcanbeseeninallscalesanditisthetrendofallsizes of the scales Astheriseandfallratiosofdepreciationcostaremorethan3points inthepast，WeCanSeethatmostcompaniesinvestedmuchmoneyinFMS

and／orrobotsduringthose five yearsAsa result ofinvestingalar’ge

amountofmoneyinFMS，theriseandfallratioofdepreciationcosthas

incr・eaSedespeciallyinallindustriesinthepastexceptcompanieswhich belongto other pr・OductionslInthefuturIe，We Canunder・Stand that the

ratiowi11beincreasing，eSpeCia11yinassemblyindustry，butexceptassem− blyindustr・y，theratioitselfwillfallfromnowonaccording・tOthetable

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ChangingMarketConditions：JapaneseEvidence ¶29−

Table4−3 Theratioofdepreciationcostanditsriseandfallratio

Ratio Rise＆fallratio Industry

plenhtean past Future 1 Assemblyprod 2．96％ 3．66％ 3．26％ 3。85％ 3．．47％ 3．．44％ Mechanicalprocessprod． 3”64 4。78 6．17 6…56 3．．32 2．07 Chemicalprocesspr−Od 4”38 6．40 4．36 4．233．80 2“05 0thers 3．03 4．91 4．21 4”45 1‖73 2．．00 Tota1 3．47 4け63 4．11 4．63 3．．26 2．54 Note：Thesame as thenoteofdir・eCtlaborcost Source：Miura，TanakaandInoue［1986］（4）PaymenttosubcontrIaCtOrS（supplier−S） TheratioofpaymenttosubcontractOrSanditsr・iseandfallr’atioar’ein Table4−4

Judging from the ratio of payment to subcontractors，it has been decreasingintheassemblyproductionandincontrast，itisincreasinginthe

mechanicalprocess production．Ther・eislittle differencein chemical

process production

Theriseandfallofratioofpaymenttosubcontractorshasincreasedin thepast，butitwillvarydependingontheproductionmethodsinthefuture

Table4−4 Theratioofpaymenttosubcontr・aCtOrSanditsrise andfallratio Ratio Rise＆fallratio Industry

Simplemean Weightean past Futur・e

1981 1986 1981 Assemblyprod 1298％11．．05％11‖62％ 7”87％1．58％1．03％ Mechanicalprocessprod 5．73 9．02 674 9A7 2．77 99 Chemicalprocessprod 2‖88 2．52 2”79 2”46 へ 2．54 2．00 0therS 797 7．56 4．29 6日86 2‥11 4‥75 Tota1 8．30 8．48 7．67 7．34 2‥01 1．20 Note：The？ameaSthenoteofdirectlaborcost Source：Miura，TanakaandInoue［1986］

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−・J（）− エ9喀9

（5）0verheadcost

Overheadcostiscalculatedbythefollowingformula：0Verheadcost＝ manufacturing costN［direct mater・ials cost＋dirIeCtlabor cost＋direct expenses（main1ypaymenttosubcontractorIS）］い Table4−5showstheratios

in1981and1986，Whenweexamineitbysimplemean，WeSeetheratioof

OVerheadcosthasbeenincreasingintotalmanufacturingcompanies，butby Weightedmeantheratiohasbeendecreasing

Table4−5 The ratio of overhead cost

Simple mean Weighted mean 1981 1986 1981 1986 Industry Assemblyprod Mechanicalprocessprod Chemicalprocessprod OtherS 16．79％ 19．68％ 16．35％ 19．．06％ 20．．99 23．．92 27．69 26一．19 25．50 25，．47 24．94 16．．96 18．37 25．05 34．05 23．て6 Tota1 20い22 22．46 21．．76 20．．74 Note：Thesame asthenoteofdirectlaborcost Sour・Ce：Miura，TanakaandInoue［1986］

But whenwe examineit by prIOductionmethod，We Seeithas been increasingin assemblyindustry not only by simple mean but also by

Weighted mean．In other’prOduction methods，it varies depending on

productionmethods 4”2．TheshiftofturnOVer’periodofinventor・yaSSetS RecentlyitisoftensaidthatminimizingtheinventorIyaSSetSisvery importantforcontr’011ingthemanufacturingcost，eSpeCiallyforintroducing thejust−inqtime（JIT）method．Herewealsoexaminetheturnoverperiod andtheshiftofinventoryassetsinthefuture，dividingitintoinventoriesof

raw−materials，WOrk−in−pr．OCeSSand pr・Oducts．，Of cour・Se，it canbe said thatther．eisacertainrequir−edlevelofinventoriesdependingontheindus−

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ChangingMarketConditions：JapaneSeEvidence −3∫−

trytosomeextent．Sowecannotsimplycomparetheturnover periodof

One prOduction with that of another．We wouldlike to underIStand the

appr’OXimatetrendofeachproduction

（1）Raw−materialsinventory

TurnOVerperiodofraw−materialsiscalculatedbythefollowingfor− mula：turnOVer period of r’aW−materials（month）＝ClosinginventorIy Of

rawMmaterials／annualsalesamountsx12．There？ultsofturnOVerperiod arein Table4−6

Accor−dingtOthetable，turnOVer・periodofraw−mater・ialsistheshortest

in assembly production，eSpeCiallylarge scale assembly production。On thecontrary，thetumoverperiodofraw−materialsislonger・inmechanical pr’OCeSS prOduction and chemicalprocess production，eSpeCiallyin1arger

SCaleproductions

ThefuturetrendofturnOVerperiodofinventor・yisshowninTable4− 7．Asthetableshows，almbstallcompaniesareconfidentthatthefuture trendoftumoverperiodofr’aW−mater−ialsisdecreasing，judgingfr・Omthe

figure

Table4−6 TurnOVerper・iodofinventoryassets （Month）

Raw−materials Wor’k∼in−prOCeSS Products Inventory

Industry Simple Weight Simple Weight Simple Weight Simple Weight

Assembly prod Mechanical prod Chemical prod Others 9 2 7 4 6 3 7 7 1 3 5 4 9 9 8 3 1 7 0 0 1 2 4 4 3 5 4 0 3 1 7 5 2 5 1 6 3 9 6 3 3 3 5 7 7 7 3 4 1 1 2 1 1 1 3 3 9 9 3 5 3 1 2 1 1 5 5 3 5 6 7 6 7 Total 33 36 69 76 Note：Weightedmeanisweightedbysalesamounts Source：Miura，TanakaandInoue［1986］

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エ9β9 香川大学経済学部研究年報 29 −32− （2）Work−in−prOCeSSinventory Theresultsofturnoverperiodofinventoryofwork−in−prOCeSSar・ein Table4L6… Thetumoverperiodofwork−in−prIOCeSSVaries，mOStlyref1ect− ingthecharacterist・icsofeachproductionprocess，anditneedsacertain leveldependingontheproductiontype Theturnoverperiodofassemblyproductionisthelongestamongthem， andthatofchemicalprocessproduction，Whichisthetypicalprocessindus− try，is the shortest，judgingr from the characteristics of the pr’Oduction

prOCeSS Thefuturetrendofinventoryofraw，materialsisshowninTable4−7 Asthetableshows，almostallcompaniestakeamatterofcourseandar・e veryconfidentthatthefuturetrendofturn0Verperiodofwork一inMprOCeSS wi11alsodecreaseinalltypesofproductionjudgingfromthefigure Table4−7 Theratioofriseandfallofinventoryassets

Industry Raw−materials Work−in−prOCeSS Products

2 3 1 7 1 1 1 3 5 7 8 6 1 1 0 0 Assembly prod Mechanicalprocessprod Chemicalprocessprod Others 2 9 7 0 1 0 0 2 Total 11 14 11 Note：Theratioofriseandfallisthesameasthenoteofdir−eCtlaborcost Sour・Ce：Miura，TanakaandInoue［1986］（3）Productsinventor’y Turnoverperiodofproductinventor・yisinTable4−6TheturnOVer per・iodofproductinventor・yisalittleshorIter・inlar・ger・SCalecompanies，but thetrenddoesnotvaryamongprOductiontypesexceptinthemechanical process production TheriseandfallratioofprIOductinventoryinthefutur・eisexpectedto

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TheAdaptationofManagementAccountingSystemsto ChangingMarketConditions：JapaneseEvidence 一且ヲー bedecreasingfr’OmnOWOninalmostallcompanies，anditdoesnotvary amongthethreemainproductiontypes （4）Inventor・yaSSetS Theinventoryassetscombinedwithinventoryofraw−materials，WOrk −in−prOCeSSandproductsareshowninTable4−6．Whenit comestothe inventoryassets，themechanicalpr・OCeSSprOductionhasthelongestturn− 0Verperiod（233monthsbysimplemean）Nextistheassemblyproduction （1。91bysimplemean），andthechemicalprocessproductionistheshortest judgingfromthetypeofproductionAsweexamined above，almostall thecompaniesinJapanhavebeentryingVeryenthusiasticallytoshortenthe turnoverperiodofinventoryassets．Theywouldliketoshortenthetum−

0Ver period ofinventoryassetsfromthree points ofview；Shortening of

inventory of r’aW−materials，WOrk−in−prOCeSS，and products．They man− ageto decreasetheturnOVer−periodofallst．agesmentioned above．．The

typicalmethodisthe5ust−in−time（JIT）or’Kanbansystemwhichisthemost

popular methodin automobileindustry，andit has been aiming at the

minimuminventory symbolizedby“the desiredtime，in desired quantity， andthelowestcost”10）。Not onlyinthe automobileindustrybut alsoin Otherindustriestheyhavemanagedtodecr−eaSetheinventoryassets（from inventor’y Ofraw−materials，WOrk−in−prOCeSStO pr・Oducts）combinedwith

COmpany−wide or totalinventory controlandit has steadily decreased inventoryin alltypes ofindustriesinJapanIt has been also become

popularforminimuminventor’ynOtOnlyinmanufacturingcompaniesbut alsoincommercialcompanies（marketing）

5 Summary

We reviewed the trend andcauses ofproduction systems，COSt down

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エS喀9 −．1？Jl一 _{香川大学経済学部研究年報 29}

problems under high−teChnology environment，and theirimpacts on cost

StruCtureandinventoryassetsintheabovesections

Thewayofcostmanagementisassociatedwithproductionactivities， Whichis one of the main concepts of company operationsThe flexible

manufacturing systems based on advanced pr’Oduction technology，have been become popular，reSpOrlding to the diversification and var−iety of COnSumerIS’needs．They especially pr・eVailin theindustries of electrical

machinery，metalproducts，tranSpOrtequipmentandmachinery‖Itisalso

requiredandcapabletomeetMKLMpr・OductionemployingFMS

IntheeraofMKLMproductionandconsumption，prOductlifecycleis

also a veryimportant problem”In other words，What kind oflife cycle

productsdocompanieshaveintheirproductsline−up？Whenthelifecycle Ofpr・Oductsisshort，COmpaniesmustpaymuchattentiontoR＆Dofnew pr・Oductsandareforcedtodevelopnewproductscontinually．．Lar’geSCale

assembly productions are requir−ed and would be able to respond to the MKLM production effectively．Companies have many shortlife cycle products，SOtheyhavetointroducethecostmanagementwhichcansolve

these pr・Oblems，Thatis to say，they need to place much emphasis on productplanning，COStplanning（targetcost），basicdesignanddetaildesign

Theyhavealso beenmaking strong efforts to shorten and minimize the

turnoverperiodthroughJITorKanbaninallstagessuchasraw−materials， WOrk−in−prOCeSSandproducts ［References］［1］Blanchard，B S，DesなnandManagetoLikCycleCost，M／APress，1978 ［2］Inoue，S，“ProductionMethodandCostAccounting（1）”，乃eKqgau，aとhiive7S砂点∽㈲釦磁c点g〃∠β抑，Vol55No2，1982

［3］ “SomeAspects on Pr’Oduction Method and Cost Management−A

SurveyofManufacturingCompaniesListedontheTokyoStockExchange”，DevelT

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ChangingMarketConditions：JapaneseEvidence −Jこラー

“Introduction of Flexible Manufacturing Systems and the Trend of

［4］

Multi−kinds＆Low−VOlume Production”，Develqt）mentS d Maneqement Scence

TbchniquesjbrR留ionalHigh−infbnnaiibation，（Facultyof EconomicsofKagawa

University），1986−a

［5］，“FMS andMulti−kindsand Low−VOlume Production”，77uz Bhgawa

こ侮言ぴ♂乃砂＆の肌用扇’c尺β〃云β抑，Vol59No2，1986−b

［6］，“SomeAspectsofCostManagementSystemsofJapaneseManufacT

turingCompanies”，77teKagau）a仁hdve7Si＆Etonomic Revieu），Vol59No4，1987 ［7］Kigyou KeieiKyoukai，“A SurVey On Cost Accounting（1955−1974）”，助ieiJii−

SJ／J〃〟

［8］Lee，J”Y，Man聯ridlAccounting Changeshr the1990s，McKayBusinessSys− tems，1987

［9］Miura，K”，“Cost Managementin Production Management”，Keiken KLmu）a， Vo12，1979

［10］Miura，K，Tanaka，Y，andInoue，S，“Production Method and Cost ManageT mentProblemsinJapaneseManufacturingCompanies−ComparisonwithThose of

EuropeanandAmericanCompanies”，（Unpublished），（The Project wasfundedby Granトin−AidforScientificResearchin1986−1987），1987

［11］ “RecentDevelopmentofProductionMethodandCostManagementin

Japanese Manufactur■ing CorpOrations”，Annals（Faculty of Economics，Kagawa

University），Vol．27，1988

［12］Mukai，T，“Job Order Production System，Lot Order Production System and Mass Production System”，in Diciiona7y dr BhterpYise AdminisiYation（Mohri，S （ed），ToyoKeizaiShinpo−Sha，1967）

［13］TokyoUniversityofScience（CostEngineeringGroup），ASuruey onCost7b7geち 1ノ耳and Co5t Estimationin R＆D〆New Pyoducts，Japan Value Engineering

Association，1985