Study on Management control Systems for Sales Units in Global Organizations
Project/Area Number |
15K03791
|
Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Multi-year Fund |
Section | 一般 |
Research Field |
Accounting
|
Research Institution | Rikkyo University |
Principal Investigator |
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Project Period (FY) |
2015-04-01 – 2018-03-31
|
Project Status |
Completed (Fiscal Year 2017)
|
Budget Amount *help |
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2017: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2016: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2015: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
|
Keywords | グローバル化 / マネジメント・コントロール / 自動車産業 / マネジメント・コントロール・システム / トヨタ / 情報共有 / 国民文化 / インセンティブ・システム |
Outline of Final Research Achievements |
The purpose of the present study is three-fold: 1) to compare the management control systems (MCS) in Japan and those of foreign subsidiaries; 2) to clarify how they cope with certain issues (e.g., the cultural gap between Japan and the United States (U.S.), especially if foreign subsidiaries use similar MCS to those of the head office; and 3) to clarify the mechanisms of information sharing. The findings reveal a difference in dealers’ incentive systems between Japan and the U.S., and that there are various mechanisms for permeating a company’s corporate philosophy such as hiring employees who can easily adapt to a specific corporate philosophy. Besides, I clarify how product managers collect information about customers’ needs other than obtaining such information from dealers.
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Report
(4 results)
Research Products
(4 results)
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[Book] 日本の管理会計研究2015
Author(s)
廣本敏郎・挽文子編著、諸藤裕美、片岡洋人、前田陽、旗本智之、近藤大輔、伊藤克容、藤野雅史、渡邊俊輔、トウイトウ、許丹、本島通宏、Wen-Ying Wang, Kasimova Dilfusa, Hiroyuki Suzuki, Ralph W. Adler
Total Pages
357
Publisher
中央経済社
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