Only less than 30% hospitals do not carry out any cost accounting. But in most hospitals specialty costing is implemented, and more detail-level cost accounting such as clinical protocol costing is carried out in only a few hospitals. Relatively more cost accounting is done in hospitals with long-time experience of DPC, large-scale hospitals, hospitals engaged in target costing, and hospitals with administrative staff actively involved in clinical protocol development. Long-time experience of DPC is important but not enough to facilitate carrying out detail-level cost accounting. It is important to acquire structure as a medical corporation with adequate human resource and information system enough to implement cost accounting. In addition, it is important to facilitate active involvement in target costing and arrange active involvement in clinical protocol development by administrative staff.

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　This paper investigates what information used for management control in modern manufacturing. Based on Comparative Institutional Analysis, hypothesis about modern manufacturing and system-individual shock is proposed. Using 97 factories’ survey data, we test hypothesis by empirical method.

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 In this paper, I classify recent product costing researches into 3 trends, and point out that, in particular, analytical approach by Noreen（1991）etc. is important. This paper also clarifies interaction among trends and new implications in the recent product costing researches such as TDABC or Labro’s researches, in order to enhance feasibility of ABC and offer the useful suggestion for future studies.
　As a result, this paper evaluated TDABC as a system that plans to simplify the costing structure both to enhance the feasibility of ABC implementation and to deal with the problems in implementation-phase/cost-benefit approach. Then, this paper made it clear that according to Labro’s researches focusing on the product cost numbers the implications which is useful to deal with problems in the implementation-phase are obtained. On the other hand, it was found that the interactions between the researches focusing on costing structure and the others focusing on the product cost numbers within analytical approach trend to became less.

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