著者

長谷川 泰隆

出版者

日本原価計算研究学会

雑誌

原価計算研究 (ISSN:13496530)

巻号頁・発行日

vol.25, no.2, pp.19-29, 2001 (Released:2017-04-17)

著者

長谷川 泰隆 Yasutaka Hasegawa

出版者

麗澤大学経済学会

雑誌

麗澤経済研究 = Reitaku International Journal of Economic Studies (ISSN:09196706)

巻号頁・発行日

vol.18, no.1, pp.67-75, 2010-03-10

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In the cost studies field, there have been many developments of costing methods, such as ABC, target costing, quality costing, life-cycle costing, among others. These developments are good signs since costing has to be flexible to cope with various situations. However, the author believes that cost accountants are likely to fail to take into account the possible malfunction of the products on the market.Despite the fact that automotive recalls have been studied extensively over the three decades in the U.S., because of the daily occurrence of massive cases, the term “recall costs” cannot be found even in the index of technical books related to costing.While there are also similar problems in Japan, though not so many as in the U.S., little attention has been paid to the “recall costs” either. There seems to be no interface between an awareness of costs and retroactive malfunction resulting in “recalls”.This paper considers the impact of automotive recalls on management as a whole citing previous mainstream research in the U.S., and argues for the necessity of the concept of “recall cost”.