@article{2020,title={Cost Systems In Japanese Accounting System},abstractNode={In the Globalizing World, convergences between countries, common attitudes and thoughts have also shown their effects in politics, economics, technical and social sciences. Therefore, accounting science has crossed the borders in every country and gained an international identity. In Japan, which is one of the developed economies of the world, the development that took place especially after the 2nd World War has manifested itself rapidly. Japan has been seen to have achieved unpredictable growth, increased exports and low unemployment rates over the past twenty years. The most important key in international markets; to gain and maintain a competitive advantage and to maintain this advantage in the future. In addition, businesses need to make their activities efficient in order to be successful in a global competitive environment. In addition, they need information that will guide them and help them make decisions to plan the future effectively. Undoubtedly, the most important of these information is the information provided by cost information systems. After post-occupation country, Japan rapidly increased its socio-economic development, and started its legal development in the field of accounting in the early 1950s and completed its legal and technical structures in the field of accounting and capital markets. Its legislative development in the field of Tax and Commercial Law started in previous years, and the Commercial Code entered into force in 1899 by making use of the German Commercial Law. With the rapid development of the industry in Japan, especially the large automotive companies of the 1970s continue to use their cost systems in order to better measure and control their costs. Currently, cost systems are used in enterprises in the economies of many developed countries. In the study, general information about the Japanese accounting system and comprehensive information about JIT (just in time), Target Costing and Kaizen Costing systems, which show its development in Japan and its development, will be given.},author={A.Engin ERGÜDEN },year={2020},journal={Turkish Studies-Economics,Finance,Politics}}