Profile

OTSUKI Harumi

Associate Professor, School of Business Administration,
Meiji University

SDGs theme

Research fields:
Management accounting

Research themes:
Theoretical and empirical studies on Target Cost Management

Main books and papers:
◆“Kison Jigyo no Shinka to Genka Kikaku” (Deepening Existing Business and Target Cost Management) Keiei Ronshu (Meiji business review), 68 (1), pp. 79-100, 2021
◆“Genka Kikaku no Chukaku ni okeru Katsudo Naiyo no Hyoka Furemuwaku: Jittai Chosa ni Motozuku Genka Kikaku no Kiso Keitai ni okeru Jisshi Reberu no Tankyu” (A Framework for Evaluating Activities at the Core of Target Cost Management: Exploring the Implementation Level of the Basic Form of Target Cost Management Based on the Results of Fact-finding Survey) Keiei Ronshu (Meiji business review), 66 (1), pp. 193-220, 2019
◆“Chusho Kigyo Kanri Kaikei no Riron to Jissen” (Theory and Practice of Management Accounting in Small and Medium-sized Enterprises in Japan) (Contribution writing) Chuokeizai-sha, 2019
◆“Genka Kanri Kaikei no Kiso” (Fundamentals of Cost and Management Accounting) (Editing and writing) Chuokeizai-sha, 2018
◆“Soshikikan Manejimento ni okeru Genka Kikaku no Kino” (Function of Target Cost Management in Inter-organizational Management) (Joint authorship), Sangyo Keiri (Financial & cost accounting) 76 (1), pp. 24-46, 2016
◆“Kaikei ni yoru Keiei Kanri” (Management by Accounting) (Contribution writing) Zeimu Keiri Kyokai, 2012
◆“Handbook of Management Accounting” (Contribution writing) Tokyo Economic Information Publishing, 2008