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Research in Development of Performance-Evaluation Accounting Systems to Redesign the Organizational Structures

Research Project

Project/Area Number 12553002
Research Category

Grant-in-Aid for Scientific Research (B)

Allocation TypeSingle-year Grants
Section展開研究
Research Field Accounting
Research InstitutionUniversity of Tsukuba

Principal Investigator

MONDEN Yasuhiro  U. of Tsukuba, Institute of Policy and Plan Sciences, Proffessor, 社会工学系, 教授 (10078991)

Co-Investigator(Kenkyū-buntansha) LEE Gunyung  Osaka Sangyo U., School of Management, Professor, 経営学部, 教授 (60212685)
MATSUOKA Shunzo  Hannan U., School of Distribution, Professor, 流通学部, 教授 (60173811)
HAMADA Kazuki  Seinan Gakuin U., School of Commerce, Professor, 商学部, 教授 (60156396)
HOSHI Noriko  Hakuoh U., Women's College, Associate Prof., 女子短期大学部, 助教授 (30341770)
HIRAOKA Shufuku  Soka U., School of Management, Associate Prof., 経営学部, 助教授 (00238338)
長坂 悦敬  大阪産業大学, 経営学部, 助教授 (00268236)
Project Period (FY) 2000 – 2002
Project Status Completed (Fiscal Year 2002)
Budget Amount *help
¥7,500,000 (Direct Cost: ¥7,500,000)
Fiscal Year 2002: ¥2,400,000 (Direct Cost: ¥2,400,000)
Fiscal Year 2001: ¥2,600,000 (Direct Cost: ¥2,600,000)
Fiscal Year 2000: ¥2,500,000 (Direct Cost: ¥2,500,000)
KeywordsValue of the Firm / EVA / Outsourcing / Supply-chain Management / Balanced Scorecard / Evaluation of Bisiness / Multi-divisional Organization / Intra-company System / 組織構造 / 株主価値 / 合併・買収(M&A) / ABC / ABM
Research Abstract

This research is to investigate the managerial accounting systems that will be useful to redesign the organizational structure or business structure. In ordure to improve the performance of the firm we should firs select some good business (or business domain) that can earn profit and then introduce a fund to such business. Further we should make that selected business "efficient," or in other words we have to develop a good "business models" in a broad sense. Thus our research first examined the management accounting techniques that can select a good business, and then investigated the management accounting for efficiently implement the business. The latter includes developing the inter-firms relationships such as supply-chain management and also the business process innovation and improvement. Corresponding to these research topics the following three systems were developed :
1. Performance evaluation systems for the business and tbe managers to be able to organizational redesign. 2. Performance evaluation systems for the inter-firms relationships. 3. Performance evaluation systems of the business processes.
As a result of these studies we have published numerous papers in Japanese and oversee journals, but finally integrated them into the following two books : (1) Monden Y., K. Hamada, and G. Lee (eds. ) : Design of Organizational Structure and Performance Management, Chuo-Keizaisha, Japan, 2001. (2) Monden, K. (ed.) : Organizational Structure and Management Accounting, Zeimukeiri-kyokai, 2003.

Report

(4 results)
  • 2002 Annual Research Report   Final Research Report Summary
  • 2001 Annual Research Report
  • 2000 Annual Research Report
  • Research Products

    (25 results)

All Other

All Publications (25 results)

  • [Publications] Hoque, M.: "An Empirical Study on Simultaneous Achievement of Quality, Cost and Timing in Product Development"International Journal of Manufacturing Technology and Management. Vol.4,No.1/2. 1-20 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 門田安弘: "事業評価と管理者評価への日本的特色の導入"会計プログレス. No.3. 22-30 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 門田安弘: "企業組織再編についての組織経済学とファイナンス理論との統合"JICPAジャーナル. Vol.13,No.4. 41-47 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 門田安弘: "TOCとJITの比較-TOCのオリジナリティはなにか-"企業会計. Vol.53,No.11. 22-30 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 門田安弘: "組織構造のデザインと業績管理"中央経済社. 234 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 門田安弘: "組織構造と管理会計"税務経理協会. 342 (2003)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Hoque, M.: "An Empirical Study on Simultaneous Achievement of Quality, Cost and Timing in Product Development"International Journal of Manufacturing Technology and Management. 4, Nos.1/2. 1-20 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Monden, Y.: "Introduction of Japanese Characteristics to the Evaluations of Business and Managers (in Japanese)"Accounting Progress. No.3. 22-30 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Monden, Y.: "Integration of the economics of organization and the theory of finance regarding the business organizational design (in Japanese)"JICPA Journal. 13, No.4. 41-47 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Monden, Y.: "Comparison of TOC and JIT : What is the originality of TOC? (in Japanese)"Kigyoukaikei. 53, No.11. 22-30 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Monden, Y.: "Design of Organizational Structure and Performance Evaluation (in Japanese)"Chuo-Keizaisha. 234 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Monden, Y.: "Organizational Structure and Management Accounting (in Japanese)"Zeimukeiri-kyokai. 342 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Monden, Yasuhiro: "The Relationship between Mini Profit-Center and JIT System"International Journal of Production Economics. 80・2. 145-154 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 門田安弘(編著): "組織構造と管理会計"税務経理協会. 350 (2003)

    • Related Report
      2002 Annual Research Report
  • [Publications] 門田安弘: "企業組織再編についての組織経済学とファイナンス理論との統合"JICPAジャーナル. 13・4. 41-47 (2001)

    • Related Report
      2001 Annual Research Report
  • [Publications] 門田安弘: "事業評価と管理者評価に日本的特色を盛り込もう"マール. 88. 6 (2002)

    • Related Report
      2001 Annual Research Report
  • [Publications] 門田安弘: "TOCとJITの比較"企業会計. 53・11. 22-30 (2001)

    • Related Report
      2001 Annual Research Report
  • [Publications] 水上朋子, 門田安弘: "子会社への出資と管理主体の関係が財務業績に与える影響"(発表予定).

    • Related Report
      2001 Annual Research Report
  • [Publications] 星法子, 門田安弘: "事業部制と分社制における資本効率指標と財務業績の関係"(発表予定).

    • Related Report
      2001 Annual Research Report
  • [Publications] 星法子, 門田安弘: "アウトソーシングの組織構造の財務効果"(発表予定).

    • Related Report
      2001 Annual Research Report
  • [Publications] 門田安弘, 浜田和樹, 李健泳: "組織構造のデザインと業績管理"中央経済社. 233 (2001)

    • Related Report
      2001 Annual Research Report
  • [Publications] 門田安弘: "企業価値重視の経営に関する理論と実務"企業会計. 53・1. 134-143 (2001)

    • Related Report
      2000 Annual Research Report
  • [Publications] 門田安弘,星法子: "分社制と事業部制における社会的業績評価指標が財務的業績に及ぼす効果"日本経営学会誌. 6. 17-30 (2001)

    • Related Report
      2000 Annual Research Report
  • [Publications] 門田安弘: "企業組織再編についての組織経済学とファイナンス理論との統合"JICPAジャーナル. (3月中に出版予定). (2001)

    • Related Report
      2000 Annual Research Report
  • [Publications] 門田安弘,浜田和樹,李健泳: "組織再編と業績管理"中央経済社(3月中に出版予定). (2001)

    • Related Report
      2000 Annual Research Report

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Published: 2000-04-01   Modified: 2016-04-21  

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