Keikichi KATO, HUANG Xiao chun, Masatoshi KOSUGI, Shuko NAITO, Victor Carpenter Journal of Innovative Regional Research Center (6) 61 -65 2020/02 [Not refereed][Not invited]
type:Article
Attempt and problem of management construction starting from natural cultivation method
HUANG Xiao chun, Keikichi KATO, Masatoshi KOSUGI, Shuko NAITO Journal of Innovative Regional Research Center (5) 29 -32 2019/02 [Not refereed][Not invited]
Considerations of the attempt to Strengthen Agricultural Competitiveness: A Case Study of the Collaboration between Agriculture and Welfare
Masatoshi KOSUGI, Keikichi KATO The 30th Asian-pacific Conference on International Accounting Issues Programs & Proceedings 502 -509 2018/11 [Not refereed][Not invited]
Historical Development of the Theoretical Framework of Quality Costing: Consideration about the Limitation of Trade-off Relationship and the Possibility of Process Cost Model
Masatoshi KOSUGI The 30th Asian-pacific Conference on International Accounting Issues Programs & Proceedings 415 -431 2018/11 [Not refereed][Not invited]
Consideration of management control system focused on improving quality of agricultural crops
Masatoshi KOSUGI Research collection of the Hirosaki University Young researcher support project 40 2018/03 [Not refereed][Not invited]
Value added by Natural Cultivation: From the viewpoint of Sales and Processing
HUANG Xiao chun, CARPENTER Victor, Keikichi KATO, Shuko NAITO, Masatoshi KOSUGI Journal of Innovative Regional Research Center (4) 35 -40 2018/02 [Not refereed][Not invited]
Possibility and problem of Regional Revitalization by Cloud Funding: a case of agribusiness in Aomori
Activation of cultivation method of rice and regional agriculture
HUANG Xiao chun, CARPENTER Victor, Keikichi KATO, Shuko NAITO, Masatoshi KOSUGI Journal of Innovative Regional Research Center (3) 47 -50 2017/02 [Not refereed][Not invited]
Books etc
KAIKEI NI YORU KEIEI KANRI
Naoki MURATA, Nami AIKAWA (ContributorProcess Costing: based on large-scale production (Ⅰ)) 税務経理協会 2012/05 (ISBN: 441905770X) 248
Presentations
Collaboration by Social Welfare Facility to Achieve Social Reintegration: Efforts in Japan
Masatoshi Kosugi
British Accounting & Finance Association Management Accounting Research Group Conference 2023 2023/11
Efforts to Support Social Reintegration of People with Mental Disabilities: Analyzing Japanese Social Welfare Corporations from the Perspective of Management Control Systems
Masatoshi Kosugi
The QMUL Accounting and Accountability Research Group Seminar 2023/10
Customer management within a management control system: a case study of a social welfare in Itayanagi-cho, Aomori, Japan [Not invited]
Masatoshi Kosugi
European Accounting Association 45th Annual Congress 2023/05
American Accounting Association 2022 Virtual Annual Meeting 2022/08
Brew saké and prosper: Convergent evolution and brewery accounting during the Tokugawa shogunate
Masatoshi Kosugi, Mitsunori Kasukabe, Frances Miley, Andrew Read
The 4th Alternative Accounts Europe Conference 2022/01
A Case Study of the Collaboration between Agriculture and Welfare: from the perspective of Management Control Systems
Masatoshi KOSUGI
The 100th Hokkaido Section Meeting, Japan Accounting Association 2021/12
Accounting and political costs: Saké, secrecy and survival during the Tokugawa Shogunate, 1603-1868
Masatoshi KOSUGI, Mitsunori KASUKABE, Frances Miley, Andrew Read
The 16th Accounting History Symposium 2021/12
The Uniqueness and Significance of Quality Costing in British Manufacturing in the 1980s [Not invited]
Masatoshi KOSUGI
Accounting History Review Conference 2021 2021/06
Remuneration by the real supply of crops: farm management under the community concept in Japan [Not invited]
Masatoshi KOSUGI
The European Institute for Advanced Studies in Management 7th European Reward Management Conference 2019/12
Consideration on the relationship between quality and cost in the 1970's in the U.K.: Case Review of the Milk Marketing Board [Not invited]
Masatoshi KOSUGI
Accounting History Review Conference 2019 2019/09
Effects and Issues of introducing Balanced Scorecard: Case Study in Agricultural Corporation [Not invited]
Keikichi KATO, Masatoshi KOSUGI
The Japanese Association of Management Accounting Annual Congress 2019 2019/08
Crowdfunding by inter-organizational collaboration of regional financial institutions [Not invited]
Satoshi KUMATA, Masatoshi KOSUGI
The 17th National Convention, Japan Society for Intellectual Production 2019/06
Focus on the Collaboration between Agriculture And Welfare : a case study of agricultural production corporation in Japan [Not invited]
Masatoshi KOSUGI
Accounting Research Seminars with University of Phayao 2019/05
Considerations of the attempt to Strengthen Agricultural Competitiveness: A Case Study of the Collaboration between Agriculture and Welfare [Not invited]
Masatoshi KOSUGI, Keikichi KATO
The 30th Asian-pacific Conference on International Accounting Issues 2018/11
Historical Development of the Theoretical Framework of Quality Costing: Consideration about the Limitation of Trade-off Relationship and the Possibility of Process Cost Model [Not invited]
Masatoshi KOSUGI
The 30th Asian-pacific Conference on International Accounting Issues 2018/11
Agricultural competitiveness with Quality: possibility of the Collaboration between Agriculture and Welfare [Not invited]
Masatoshi KOSUGI
Accounting Research Seminars 2018/09 University of Sussex University of Sussex
Management control system to enhance the quality of agricultural crops: Case study of agricultural corporations based on the Collaboration between Agriculture and Welfare [Not invited]
Masatoshi KOSUGI, Keikichi KATO
The 77th National Convention, Japan Accounting Association 2018/09
Interorganization collaboration and tasks for new business support through Cloud Funding [Not invited]
Satoshi KUMATA, Masatoshi KOSUGI
The 16th National Convention, Japan Society for Intellectual Production 2018/06
A Study on Conceptual Framework about Quality Costing: Is there a trade-off relationship necessary? [Not invited]
Masatoshi KOSUGI
Accounting Research Seminars 2017/11 University of Sussex University of Sussex
Possibility and problem of regional revitalization by cloud funding: a case of agribusiness in Aomori prefecture [Not invited]
Satoshi KUMATA, Masatoshi KOSUGI
East Japan Liaison Conference 2017 2017/09
Historical positioning of the trade-off relationship of quality cost elements in the evolution of quality costing [Not invited]
KOSUGI Masatoshi
The Ninth Accounting History International Conference 2017/09
Reexamination of Quality Cost in the 1960's: significance and development of theoretical framework by Feigenbaum [Not invited]
Masatoshi KOSUGI
The 92nd Northeastern Subcommittee, Japan Accounting Association 2017/07
A consideration on factors that hinder the application of quality cost [Not invited]
Masatoshi KOSUGI
The 41st convention of The Society of Economics by Hirosaki University 2016/10
Consideration on the actual condition of quality cost: Based on the survey of literature in other countries [Not invited]
Masatoshi KOSUGI
The 135th Central Subcommittee, Japan Accounting Association 2015/07
Deployment of the Process Cost Model: Consideration as a Tool of Quality Cost Collection [Not invited]
Masatoshi KOSUGI
The 39th National Convention, Japan Cost Accounting Association 2013/08 専修大学
Consideration of the classification of quality cost [Not invited]
Masatoshi KOSUGI
The 14th National Convention, Japan Society for Management Accounting 2013/06 名城大学
The Transition and Function of Quality Cost : Case Study Research in the United Kingdom [Not invited]
Masatoshi KOSUGI
International Conference on Business Management 2012 2012/08 Bond University, Australia International Conference on Business Management
Association Memberships
ACCOUNTING HISTORY ASSOCIATION, JAPAN THE JAPANESE ASSOCIATION OF MANAGEMENT ACCOUNTING Japan Accounting Association Japan Cost Accounting Association
Japan Society for the Promotion of Science:KAKENHI Grants-in-Aid for Scientific Research Fund for the Promotion of Joint International Research (Fostering Joint International Research (A))
Japan Society for the Promotion of Science:KAKENHI Grant-in-Aid for Young Scientists B
Date (from‐to) : 2017/04 -2019/03
Author : KOSUGI Masatoshi
In this study, I examined how to replace the trade-off relationship that functions as a theoretical framework in Quality Cost Management with the Process Cost Model that does not use a trade-off relationship. Furthermore, I examined each difference deeply. Then, in line with the process assumed in practical application of Quality Cost Management, the relationship between each approach was clarified in theory.