| Project/Area Number |
07630129
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Senshu University |
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Principal Investigator |
SAKURAI Michiharu Senshu University, School of Management, Professor, 経営学部, 教授 (30083596)
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| Project Period (FY) |
1995 – 1997
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| Project Status |
Completed (Fiscal Year 1997)
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| Budget Amount *help |
¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 1997: ¥200,000 (Direct Cost: ¥200,000)
Fiscal Year 1996: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 1995: ¥200,000 (Direct Cost: ¥200,000)
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| Keywords | Structual Depression / Management Accounting / Cost Management / Information Technology / Financial Organization / Overhead Management / ABC / ABM / 間接費の効率化 / キャッシュフロー / 財務組織 / 銀行業のABC / 構造的不況 / 日米の競争力比較 / 情報技術の展開 / 活動基準原価計算(ABC) / リストラ / ソフトウェアの担保評価 / 間接費の管理 / 経営パラダイム / コスト・マネジメント / 不況 |
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| Research Abstract |
During the year 1996 through 1998 I received fund from the Education department. My research results during those years are as follows :
First, focus of my research was on overhead management for effective management. My research results on this subject ware Overhead Management (Chuokukeizai Press) Intergrated Cost Management (Productivity Press, Portland in US) and other papers.
Second, I published research results on Information Technology. I published two books : Accounting and Control for Personal Computer (Chuoukeizai Press) and Finance Strategy in Emerging Software Companies (Computer Age).
Third, financial organizations between Japan and the US were studied and compared. The results was published in the form of book, entitled Financial Organization inJapan (Zeimukeiri Kyoukai). I wrote Chapter 1 and 2 as editor.
Fourth, some papers were published in the area of Cost Management. One is theoretical and the other is practical paper on the application to banking systems in Japan.
Lastly, as finals I wrote the book, entitled Management Accounting (Doubunnkann Press) and made a mail survey : the survey results were published in Japanese and English as a title "How Japanese Managemenet Accounting Systems have Changed under Structural Depression" Senshu Journal of Management.
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