haku: @author Yoshikawa, T. / yhteensä: 3
viite: 2 / 3
| Tekijä: | Yoshikawa, T. Innes, J. Mitchell, F. |
| Otsikko: | A Japanese case study of functional cost analysis |
| Lehti: | Management Accounting Research
1995 : DEC, VOL. 6:4, p. 415-432 |
| Asiasana: | JAPAN CASE STUDIES FUNCTIONAL ANALYSIS |
| Kieli: | eng |
| Tiivistelmä: | Functional cost analysis (FCA) is a cost management technique derived from value analysis or value engineering. It focuses on costing the components of service (known as functions) which products or services (including internal services) offer to customers. FCA involves a team approach allowing the organization to draw on the skills of a variety of business disciplines (including supplier and customer intelligence) to help meet the structures of tightly set target costs. The results of this case study show how Japanese companies have adopted and modified a cost control technique of Western origin, in a manner which has allowed it to become one of the most important technical aspects of the Japanese cost management effort. |
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