Özet:

In the globalized world, inter-national approaches, common attitudes and opinions have also shown their influence in politics, economics, technical and social sciences. Thus, accounting science has crossed the boundaries in every country and gained international identity. Japan is one of the most advanced economies in the world. The developments that occurred after the World War quickly showed itself. Japan has seen unpredictable growth, increased exports and low unemployment rates over the past twenty years. The key to international markets is to gain, maintain and preserve competitive superiority in the future. They also need to make their activities efficient in order for to be successful in a global competitive environment. In addition, in order to be able to effectively plan the future, they need information that will guide them and help in the decisions to be made. The most important of this information is the information provided by the cost information systems. As a country after the Second World War, Japan has rapidly increased its social and economic development, began its legal development in the accounting field in the early 1950s and completed its legal and technical structures in the accounting and capital market. The legislative development in the field of tax and trade law began in the previous years, and the trade law came into force in 1899, taking advantage of the German trade law. With the rapid development of the industry in Japan, the 1970s major automotive companies have continued to use cost systems to better measure and control their costs. Currently, the cost systems are used in in many developed countries. The study will provide comprehensive information about JIT (on time), target costing and Kaizen costing systems, showing its development throughout the world with general information about the Japanese accounting system and its implementation in Japan.

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