| Budget Amount *help |
¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000)
Fiscal Year 2018: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2017: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2016: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Outline of Final Research Achievements |
This study shows the following three research topics. First, revealing the influence of the factors such as procedures for budgeting, rolling forecasts, or management accounting literacy in managers on strengthening of functions of "Ba (the places)" where managers or employees discuss how to respond to the environmental changes caused during process for meeting their budget targets. Especially in rolling forecasts, identifying the requirement of forecast information to fulfill "the early-warning function" for modifying the action plans during period focusing the component of the rolling forecasts.
Second, examining the influence of the factors on the roles of lower managers in progress management of action plans in detail.
Third, clarifying the mechanism of modifying and developing the action plans during period of budgeting process.
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