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A empirical research on the relation between divisional balance sheet and cash-flow management of division.

Research Project

Project/Area Number 09630127
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionTsukuba University (1998)
Tohoku University (1997)

Principal Investigator

OGURA Noboru  Tsukuba University, Institute of Policy and Planning Sciences, Professor., 社会工学系, 教授 (10145352)

Project Period (FY) 1997 – 1998
Project Status Completed (Fiscal Year 1998)
Budget Amount *help
¥1,400,000 (Direct Cost: ¥1,400,000)
Fiscal Year 1998: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 1997: ¥900,000 (Direct Cost: ¥900,000)
Keywordsdecentralization / management control / balance sheet / cost of capital / cash flow / investment center / 利益責任単位
Research Abstract

In this research project a recent significant tendency in the organizational design of Japanese companies was surveyed in relation to employment of the management accounting system called "internal capital". Internal capital system is entirely equal to the divisional balance sheet with the accounts such as divisional capital, divisional reservation and division's liability to headquarters. While internal capital system had been observed in some Japanese companies since 1960s, I pointed out a notable increase during 1980s in the number of the companies that newly introduced internal capital system.
I carried out the interview research to the Japanese companies that had shifted their divisional organizations to cluster type and checked the relations between their strategic goals and management accounting tools. From results of interviews the significant relation was found out between the shift to cluster type of organization and employment of internal capital system. There were some other findings among the companies I visited that almost of interviewees had high tendency to introduce capital cost to their criteria of decisions and performance measurement and that some companies already introduced cash-flow statement by cluster or division. Based on the observations above, I could withdraw a conclusion that recently employed internal capital system in Japan reflected the change in goal concept of management control from single-period (accounting-based) goal to multi- periodical (cash-based) goal.

Report

(3 results)
  • 1998 Annual Research Report   Final Research Report Summary
  • 1997 Annual Research Report
  • Research Products

    (4 results)

All Other

All Publications (4 results)

  • [Publications] 小倉 昇: "柔構造組織のマネジメント・コントロールと管理会計情報" 会計. 153. 379-393 (1998)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] Ogura, Noboru: "Accounting Information for the Management Control of Flexible Organizations" "Kaikei". Vol.153, No.3. 379-393 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] 小倉 昇: "カンパニー制,事業部制の管理会計と事業評価の方法" 企業会計. 近刊(印刷中). (1999)

    • Related Report
      1998 Annual Research Report
  • [Publications] 小倉 昇: "柔構造組織のマネジメント・コントロールと管理会計情報" 会計. 第153巻第3号. 43-57 (1998)

    • Related Report
      1997 Annual Research Report

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Published: 1997-04-01   Modified: 2016-04-21  

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