| Project/Area Number |
15530298
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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 | National University Corporation Yokohama National University |
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Principal Investigator |
MIZOGUCHI Shuji National University Cooperation Yokohama National University, Business Administration, Professor, 経営学部, 教授 (30200033)
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| Co-Investigator(Kenkyū-buntansha) |
KAWAI Hisashi Chuo University, Commerce, Professor, 商学部, 教授 (20161268)
NARITA Hiroshi Takachiho University, Commerce, Professor, 商学部, 教授 (20258833)
HORIUCHI Satoshi Chuo University, Commerce, Senior Lecturer, 商学部, 助教授 (20338651)
SAKURAI Yasuhiro Takachiho University, Commerce, Senior Lecturer, 商学部, 専任講師 (80338615)
井上 裕史 SAPジャパン株式会社, プロジェクト担当部長(研究職)
今井 二郎 , 公認会計士
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| Project Period (FY) |
2003 – 2004
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| Project Status |
Completed (Fiscal Year 2004)
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| Budget Amount *help |
¥3,400,000 (Direct Cost: ¥3,400,000)
Fiscal Year 2004: ¥1,800,000 (Direct Cost: ¥1,800,000)
Fiscal Year 2003: ¥1,600,000 (Direct Cost: ¥1,600,000)
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| Keywords | Information System(IT) / Strategic Cost Management / Reengineering / Process Cost / The Structural Change of IT |
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| Research Abstract |
Our research organization received the grant-in-aid-for scientific research fund (kiban-kenkyu : a base study) of 2003 and finished the study entitled "The structural change of IT and it's impact on the strategic cost management".
Through the interview investigation for Japanese companies more than 10,it became clear for each company to plan a radical information system change to be able to apply high IT to corporate strategy and reform of business processes.
It is for one of the characteristics of recent information system to intend construction of an open system under network computing environment.
It is hard to apply the traditional cost control technique and a textbook investment evaluation process of information system in this situation.
From the fact that became clear by this investigation, I reached the following conclusions, and effective promotion of the cost management of a strategy corresponding to a strategy of information system should put an important point for the cost management at a planning stage of an IT investment.
I came to recognize necessity to grasp the decision-making process which related to detailed investment evaluation and information system construction about a specific company by this.
Therefore, as the progressive study of a company which formed the basis of business process development, we interviewed Samson electronics about the investment evaluation process relating to SCM(Supply Chain Management) which helped rationalization of a supply chain of goods and services beyond international border instead of being limited to the country.
As a result, generality of this conclusion is restrictive, but thinks that I was able to confirm it in a foreign country except Japan.
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