ADVISORY
Cost accounting design & improvement
Develop product and service cost information that supports profitability analysis and pricing decisions.
01 / WHAT WE DO
Scope & purpose
Understand materials, labour and overheads before choosing calculation units and allocation bases. Test actual data and develop a process the operational team can maintain.
02 / PROCESS & HANDOFF
How the work progresses
- Clarify the purposeCosting policy and scope
- Design cost collection and allocationCost categories, allocation bases and trial model
- Connect to operations and systemsCalculation schedules, validation procedures and variance reports
Illustrative workflow. The scope and deliverables are agreed for each engagement.
01Clarify the purpose
Distinguish pricing and management decisions from inventory valuation. Define products, services, granularity and the role of actual or standard costing.
Output / next handoff: Costing policy and scope
02Design cost collection and allocation
Identify material, time, labour, equipment and shared cost data. Separate direct attribution from allocation and consider cost centres, work in progress, inventory and volumes.
Output / next handoff: Cost categories, allocation bases and trial model
03Connect to operations and systems
Design collection, input, calculation and reconciliation. Explain differences from existing figures and plan continuing checks on missing data and allocation assumptions.
Output / next handoff: Calculation schedules, validation procedures and variance reports
03 / DELIVERABLES
Deliverables & their use
- Cost collection and allocation rules
- Calculation models and trial results
- Assumptions, validation and profitability schedules
The package links figures and conclusions to source information and review records. Its precise contents are agreed for the engagement.
04 / DISCUSS YOUR NEEDS
Getting started & engagement conditions
Tell us about your current challenges, available records, team and systems, and desired timing. We confirm priorities, deliverables, responsibilities, schedule and fees before starting. Ongoing advice and periodic reviews can be included within an agreed scope.
The contracting entity and delivery team will be identified in our proposal. Depending on the engagement, the contracting entity may be ICHIYAMA ACCOUNTING OFFICE or 株式会社CP ARCS, of which Manabu Ichiyama is Representative Director.
LET’S TALK
Let’s work out your next step.
You do not need a finalized brief. Start with the challenge or the work you would like to entrust.