A longitudinal case study of target cost management implementation at a shipbuilding company

Yasukata, Kenji; Yoshida, Eisuke; Yamada, Ichiro; Oura, Keisuke

doi:10.1108/jaoc-09-2010-0044

Cited by 9 publications

(7 citation statements)

References 11 publications

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“…The issues covered in the articles published on TC were considerably diversified. For instance, Yasukata et al (2013) documented, using a case study, that the diffusion of TC was a result of deliberate managerial activity, while Kee and Matherly (2013) showed that the interdependence between product and production affect the usage of TC. Woods et al (2012), using a case study of MNC, documented how economic value added is introduced in TC system and provided preliminary evidence on how TC can, while using with other SMA techniques, play the bridging role in connecting strategic process and profit generation.…”

Section: Resultsmentioning

confidence: 99%

Revisiting the relevance of strategic management accounting research

Rashid

Ali

Hossain

2020

PRR

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Purpose The purpose of this study is to present a review of the literature on strategic management accounting (SMA). Specifically, it focuses on the trend of SMA research since the publication of Langfield-Smith’s (2008) influential paper “Strategic management accounting: how far have we come in 25 years?” which raised the question of relevance of further SMA research. Design/methodology/approach The study reviewed articles published on SMA as a whole (comprising a set of advanced management accounting techniques) and its specific techniques for the period of 2008 to 2019 in 23 leading accounting journals. Findings The review finds that research on SMA has focused on the contingencies influencing the adoption and implementation of SMA techniques and the effects of such adoption on various aspects of firm and employee performance. The renovation and modification of existing practices in attempt to match with the organizational context has also attracted the attention of several SMA scholars. In addition, a noticeable shift to the strategic management theory and case study method was observed during the study period. Originality/value The study focuses on the trend of SMA research in an attempt to revisit the relevance of further research in this arena, particularly as a response to the criticism raised by Langfield-Smith (2008).

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Section: Resultsmentioning

confidence: 99%

Revisiting the relevance of strategic management accounting research

Rashid

Ali

Hossain

2020

PRR

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“…(Hesford, Lee, Van der Stede, & Young, 2007). On the other hand, few studies address issues related to structural cost management, notable exceptions include recent studies examining target costing (e.g., Dekker & Smidt, 2003;Kee & Matherly, 2006;Yasukata, Yoshida, Yamada, & Oura, 2013) and interorganizational cost management (e.g., Agndal & Nilsson, 2009;Fayard, Lee, Leitch, & Kettinger, 2012).…”

Section: Introductionmentioning

confidence: 97%

Strategic cost management and performance: The case of environmental costs

Henri

Boiral

Roy

2016

The British Accounting Review

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a b s t r a c tDespite recent developments in the stream of research devoted to strategic cost management (SCM), there are limitations found with this research, notably the overemphasis on one component of SCM (executional cost management), the underemphasis on the other component (structural cost management), the insufficiency of links between those two components, and the absence of evidence supporting their link with performance. The aim of this study is to examine the relationship between both components of SCM, and financial performance. Two main research questions are investigated: (i) To what extent do executional and structural cost management influence financial performance? (ii) To what extent does structural cost management mediate the link between executional cost management and financial performance? In order to examine the link between SCM and performance, one specific context is investigated, namely environmental costs. The environmental costs reflect an 'executional' aspect aimed at managing, controlling and optimizing costs for a given environmental strategy, but also a 'structural' aspect based on their influence on the firm's cost structure notably in terms of product design, raw materials used and operational process design. Survey data have been collected on a sample of 319 Canadian manufacturing firms to examine the link between SCM and financial performance.

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“…A significant contribution to the development of theoretical aspects of cost accounting and calculating the prime cost of products (works, services) was made in works [1][2][3][4]. Various aspects of cost management automation are considered in the works [5][6][7][8].…”

Section: Literature Reviewmentioning

confidence: 99%

Functions of Cost Management Systems in Modern Organizational Management

Ordynskaya¹,

Silina²,

Divina³

et al. 2021

ujaf

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The purpose of the study is to analyze the functions of a cost management system in modern organizational management. Based on general scientific research methods and an expert survey, the key functions of cost management are defined. The authors justify the feasibility of developing a cost management system with the determination of cost management functions. The key approaches to cost analysis are formulated. It is important to ensure stable connections between the elements of the management system at the management level of the business hierarchy during the implementation of cost management functions. Moreover, one must build a mutual cost regulation mechanism at the stages of planning, organization, technological process development, and production, i.e. during the creation of the entire business process. There is a need for coordinated work by all the structural departments at the enterprise with strong horizontal and vertical logistical connections and established responsibility centers during the development of the general management system that the cost management system should be integrated into it. The tried and tested communication plan for information transmission and coordination between structural units at an enterprise determines the efficiency of the management and control systems aimed at maximum impact from management at the executive level when management decisions are made. The practical significance of analyzing the functions of cost management systems in a modern organization management system consists in increasing the efficiency of management decisions made based on the data from the analytical assessment of the costs of the enterprise. The theoretical significance lies in the chance to use the study results during the development of a general organization management system.

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A longitudinal case study of target cost management implementation at a shipbuilding company

Cited by 9 publications

References 11 publications

Revisiting the relevance of strategic management accounting research

Revisiting the relevance of strategic management accounting research

Strategic cost management and performance: The case of environmental costs

Functions of Cost Management Systems in Modern Organizational Management

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