Research on the Consolidated Divisional Appraisal System in the Evolution of Globalization
| Project/Area Number |
11630128
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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 |
Business administration
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| Research Institution | Nagasaki University |
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Principal Investigator |
FUJINO Tetsuya Faculty of Economics, Nagasaki University, Professor, 経済学部, 教授 (40264197)
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| Project Period (FY) |
1999 – 2000
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| Project Status |
Completed (Fiscal Year 2001)
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| Budget Amount *help |
¥1,100,000 (Direct Cost: ¥1,100,000)
Fiscal Year 2000: ¥600,000 (Direct Cost: ¥600,000)
Fiscal Year 1999: ¥500,000 (Direct Cost: ¥500,000)
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| Keywords | Consolidated Management / Group Management / Division System / Division Company / Consolidated Divisional Appraisal System / Subsidiaries / Perfect Subsidiary / Regional Headquarters / グローバル製品別事業部 / 海外事業部 / 国際会計基準 / グローバリゼーション / 製品多角化度 |
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| Research Abstract |
The purpose of this research carried out from April, 1999 to March, 2001 is to examine Consolidated Divisional Appraisal System, which has recently been established in many Japanese corporations, not for the financial accounting but for the internal managerial accounting needs, along with Consolidated Management and Consolidated Division System. The research was carried out as interview survey with 11 major Japanese companies, characterized as the Consolidated-Management-oriented by Toyo Keizai.
The research revealed that the adoption of Consolidated Divisional Appraisal System is related to the organizational change in parent company, that is, the enforcement of the function and responsibility both in the headquarters and the product divisions. The product divisions have been enforced through integration of overseas business to their scope, while the headquarters have concentrated in more strategic roll as internal Investor.
As domestic and overseas business have been integrated globally in each product division, it has become quite difficult not only for the global product division heads but also for the top management to judge and manage their business without consolidated divisional managerial data.
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Report
(3 results)
Research Products
(4 results)
