| Project/Area Number |
08630131
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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 | Shiga University |
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Principal Investigator |
YORI Makoto Shiga University Faculty of Economics, Assistant Professor, 経済学部, 助教授 (70191674)
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| Project Period (FY) |
1996 – 1997
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| Project Status |
Completed (Fiscal Year 1997)
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| Budget Amount *help |
¥1,500,000 (Direct Cost: ¥1,500,000)
Fiscal Year 1997: ¥600,000 (Direct Cost: ¥600,000)
Fiscal Year 1996: ¥900,000 (Direct Cost: ¥900,000)
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| Keywords | Japanese management accounting / management control / in-house company system / MYCOM / 日本的管理会計 / カンパニ-制 / マイクロ・プロフィット・センター / 調整 |
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| Research Abstract |
1. The first purpose is to explain what the Japanese-type managerial accounting is. I defined the term 'Japanese-type' is the way how the typical Japanese firms are doing. I am concerned with the factors which construct Japanese-type managerial accounting. These factors are contained in the inapplicable factors when we establish the Japanese firms in foreign countries.
2. The Japanese management control system is different from that of foreign countries. In-house company system is peculiar to some Japanese firms. The system has in-house capital, a divisional balance sheet, CEO/COO and the reward system which is connected directly with results etc. The point about this system is that the Japanese company can divide a big organization into some organizations, clarify the concept of responsibility and give a division a real autonomy.
3.MYCOM Is the network organization which consists of more than 100 small firms. The autonomy is absolute. I visited and interviewed MYCOM three times and tried to make clear the MYCOM's management control system.
4.The Japanese pharmaceutical company is insufficiently capitalized and its R&D management is inefficient. I visited research institutions of six firms and investigated the way how they selected and evaluated the subjects of study. Also, I could know the incentive system of research workers, and the various problems of Japanese pharmaceutical companies.
5.The R&D cost is large, and multi-national firms must recover it from subsidiaries in foreign countries. I introduced the cost sharing arrangements that the OECD guidelines and the IRC suggest.
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