An international comparison of manufacturing-friendly cost management systems

Abstract

In this article, we perform an international comparison of cost management systems which have been claimed as manufacturing-friendly in U.S. and Japan. Specifically, we compare activity-based costing to target costing and kaizen costing, two of the most popular methods on the international horizon, regarding their relative merits in strategic cost management and operational improvement and control. A field study of a world-class Japanese auto maker, combined with an analysis of cost management literature, is relied upon to examine desirable characteristics of cost management systems that can avoid the problems many competitive manufacturers have encountered in satisfying management accounting information needs under rapidly changing market conditions in the global context.

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