| 1. |
Adachi,S., Mizuno,M., and Maruta,O, Effects of Cost Allocation Method Change on Patient Profitability Evaluation: A Case of Ability-to-Bear Principle, Management Accounting for Healthcare, 115-128, 2022.01. |
| 2. |
Takehisa Kajiwara, Yuichi Kubota, Okihiro Maruta, Hiroshi Ozawa, Nobumasa Shimizu, Beyond Target Costing: A Field Study at Mazda on Strategic Cost Management for Mass Customization, Discussion Paper, Graduate School of Business Administration, Kobe University, 2020.03. |
| 3. |
Suemori,Y., Adachi,S., and Maruta,O, Using the Balanced Scorecard to Improve Management in Healthcare Facilities, Journal of Medical Safety, 2017.10. |
| 4. |
Suemori,Y., Maruta,O., Setoguchi,H., Adachi,S., Strategic Management with BSC in Operation Room, Journal of Medical Safety(e-version), 1-4, 2015.10. |
| 5. |
A Geneaology of Target Costing. |
| 6. |
Incorporating "Regional Contribution" Perspective into Balanced Scorecard. |
| 7. |
target cosintg practice at the development of PUBLICA in Toyota. |
| 8. |
reciprocal principle in responsibility accounting. |
| 9. |
MARUTA,Okihiro, Strategic Control and Feedforward Management Accounting, Value-Based Management of The Rising Sun, pp.127-137, 2006.11. |
