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自動車リコールにおけるエイジング分析
https://doi.org/10.18901/00000596
https://doi.org/10.18901/0000059663d2679e-d8ba-4a9e-87ca-d50b77043839
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
049-60 hasegawa (745.3 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2015-06-10 | |||||
| タイトル | ||||||
| タイトル | 自動車リコールにおけるエイジング分析 | |||||
| タイトル | ||||||
| タイトル | Aging analysis in the case of Automotive recalls | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 原価管理 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 原価企画 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 製品不具合 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 自動車業界の製品リコール | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | ユーザーの買い替え | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 法定耐用年数 | |||||
| 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 | 10.18901/00000596 | |||||
| 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 | The subject of this paper is to consider a loose tripartite relation. That relation consists of cost accounting, product counter-parting to costing and durable periods. Cost accounting has built up layer of many topics over last ten decades. Typical topics are as follows: an advent of allocation problem of overheads, development of standard costing for controlling the manufacturing costs, shifting absorption to direct costing at the depression era, change of peanuts butter method to ABC of allocating overheads. One of the latest wave is Target Costing originated from Japanese automotive manufacturer. The advocacy of this type of costing has drastically changed the conventional idea. Target Costing is known as a practical activity of strategic cost determination on the blue print of planning, concept and development of new products. The conventional idea itself had nothing to do with product costing directly. Since an appearance of Target Costing, this status quo has changed. As a result, a product − automotive in this paper − and parts and equipment performance or function seem to be affected negatively by a strong pressure to reduce costs. “Being affected negatively” means to cause defect or malfunction to parts and equipment. This situation, if apparent, leads to product recalls. Recall announcement would be released when this matter is reliable for the manufacturers. |
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| 書誌情報 |
麗澤学際ジャーナル en : Reitaku Journal of Interdisciplinary Studies 巻 23, p. 49-60, 発行日 2015-03-20 |
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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 | 2189-5333 | |||||
