| Project/Area Number |
11630156
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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 | Waseda University |
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Principal Investigator |
SHIMIZU Takashi Waseda University, School of Commerce, Associate Professor, 商学部, 助教授 (50216090)
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| Co-Investigator(Kenkyū-buntansha) |
KOGA Kentaro Waseda University, School of Commerce, Assistant Professor, 商学部, 講師 (40308169)
HASEGAWA Keiichi Waseda University, School of Commerce, Associate Professor, 商学部, 助教授 (60218443)
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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 |
¥3,500,000 (Direct Cost: ¥3,500,000)
Fiscal Year 2000: ¥1,400,000 (Direct Cost: ¥1,400,000)
Fiscal Year 1999: ¥2,100,000 (Direct Cost: ¥2,100,000)
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| Keywords | global management / strategic management / balanced scorecard / cross functional team / global strategy / management by balanced scorecard / バランススコアカード経営 / バランスト・スコアカード(BSC) / バランスト-スコアカード経営 / 管理会計 / 多国籍企業 / 企業間の相互活動 / サプライ・チェーン / コスト・リーダーシップ / 差別化 |
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| Research Abstract |
We found that balanced scorecard is appropriate tool for strategic planning and implementing on the global companies. At first, we searched the tool that can manage both of decentralization and centralization that are necessary for getting competitive advantage. We don't have conclusion what function must be decentralized or centralized. We hypothesized that balanced scorecard is very useful to plan and evaluate performance of implementing global strategy. To test this hypothesis, we carried out a lot of field studies of not only Japanese global companies but also foreign companies in Japan. As a result, we found that subsidiary of foreign companies in Japan manage by balanced scorecard and it makes them success. In Japan, although the number of companies that are introducing balanced scorecard has been increasing, they introduce only conceptual framework and there is a few companies to build up sophisticated BSC system.
We are certain that BSC is excellent tool for implementing strategy for global companies. So, we should research continuously BSC as strategic management system using strategy map.
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