| Budget Amount *help |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2017: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Outline of Final Research Achievements |
In this research, we show SMEs formulate management guidelines that collectively refer to management philosophy, management policy, and management plan, over a certain period of time in an ecosystem that tackles to establish management guidelines, and they raise the level with trial and error. In addition, as a feature of the association, we confirmed that SMEs improve the level by disclosing and sharing accounting information within the organization, changing the plan formulation method from top down to bottom up, and raising the level by their experiences of formulation. On the other hand, there are members that do not lead to the formulation of management guidelines, even if formulating management guidelines, it will not lead to in-house announcement, even if it makes internal company announcement, it does not penetrate the inside of the company.
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