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Japanische Kostenrechnungssysteme - Analyse der Kostenrechnungssysteme nach dem japanischen Kostenrechnungsstandard
[Japanese Cost Accounting Systems - analysis of the cost accounting systems of the Japanese cost accounting standard]

Author

Listed:
  • Peter, Winter

Abstract

This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems of the Japanese cost accounting standard as well as a comparison to German and American cost accounting systems are conducted.

Suggested Citation

  • Peter, Winter, 2005. "Japanische Kostenrechnungssysteme - Analyse der Kostenrechnungssysteme nach dem japanischen Kostenrechnungsstandard [Japanese Cost Accounting Systems - analysis of the cost accounting systems of th," MPRA Paper 17117, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:17117
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    File URL: https://mpra.ub.uni-muenchen.de/17117/1/MPRA_paper_17117.pdf
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    References listed on IDEAS

    as
    1. Takeo Yoshikawa, 2001. "Cost accounting standard and cost accounting systems in Japan. Lessons from the past - recovering lost traditions," Accounting History Review, Taylor & Francis Journals, vol. 11(3), pages 269-281.
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    More about this item

    Keywords

    Cost Accounting; Kostenrechnung; Japan;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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