Kimura Wasaburo

1902

Osaka, Japan

Kimura Wasaburo became teacher of the Wakayama Higher Commercial School. Later taught at the Osaka Commercial College. He studied the development and the essential nature of cost calculation based on Marx’s economic principle and established the foundation lor study of economic accounting. Made extensive study on the economy in relation to rice and coal. Because of his criticisms, was purged from academical activities by the militarists during the war. After the war, Kimura Wasaburo appointed professor of the Osaka Municipal University, and received the Doctor of Economy Degree Elected to the Japan Academic Council. He wrote several books including "Study of Cost Calculation", "Study of Depreciation" and "Study of ihe Economic Circulation Related with Rice."

Kimura Wasaburo