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リコールのインパクトとリコールコスト論
https://doi.org/10.18901/00000147
https://doi.org/10.18901/000001474add4ac6-737d-4605-a3f6-5b00c6f9a3b2
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
⑦長谷川泰隆 (475.8 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2012-05-02 | |||||
| タイトル | ||||||
| タイトル | リコールのインパクトとリコールコスト論 | |||||
| タイトル | ||||||
| タイトル | Impact of Automotive Recalls and "Recall Cost" Issues. | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| 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 | 10.18901/00000147 | |||||
| ID登録タイプ | JaLC | |||||
| 著者名 |
長谷川, 泰隆
× 長谷川, 泰隆 |
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| 著者名（英） |
Hasegawa, Yasutaka
× Hasegawa, Yasutaka |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | In the cost studies field, there have been many developments of costing methods, such as ABC, target costing, quality costing, life-cycle costing, among others. These developments are good signs since costing has to be flexible to cope with various situations. However, the author believes that cost accountants are likely to fail to take into account the possible malfunction of the products on the market. Despite the fact that automotive recalls have been studied extensively over the three decades in the U.S., because of the daily occurrence of massive cases, the term “recall costs” cannot be found even in the index of technical books related to costing. While there are also similar problems in Japan, though not so many as in the U.S., little attention has been paid to the “recall costs” either. There seems to be no interface between an awareness of costs and retroactive malfunction resulting in “recalls”. This paper considers the impact of automotive recalls on management as a whole citing previous mainstream research in the U.S., and argues for the necessity of the concept of “recall cost”. |
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| 書誌情報 |
麗澤経済研究 en : Reitaku International Journal of Economic Studies 巻 18, 号 1, p. 67-75, 発行日 2010-03-10 |
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| 出版者 | ||||||
| 出版者 | 麗澤大学経済学会 | |||||
| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 0919-6706 | |||||
