| Project/Area Number |
17530335
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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 | Yokohama National University |
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Principal Investigator |
MIZOGUCHI Shuji Yokohama National University, Faculty of Business Administration, Professor, 経営学部, 教授 (30200033)
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| Co-Investigator(Kenkyū-buntansha) |
NARITA Hiroshi Takachiho University, Faculty of Commerce, Professor, 商学部, 教授 (20258833)
KAWAI Hisashi Chuo University, Faculty of Commerce, Professor, 商学部, 教授 (20161268)
SAKURAI Yasuhiro Takachiho University, Faculty of Commerce, Associate Professor, 商学部, 助教授 (80338615)
堀内 恵 中央大学, 商学部, 助教授 (20338651)
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| Project Period (FY) |
2005 – 2006
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| Project Status |
Completed (Fiscal Year 2006)
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| Budget Amount *help |
¥3,500,000 (Direct Cost: ¥3,500,000)
Fiscal Year 2006: ¥1,500,000 (Direct Cost: ¥1,500,000)
Fiscal Year 2005: ¥2,000,000 (Direct Cost: ¥2,000,000)
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| Keywords | Evaluation of IT Investment / Decision Making of SCM Adoption / SCM Global Expansion / 情報システム / 戦略的コスト・マネジメント / SCM / プロセス・コスト / 情報システムの構造変化 |
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| Research Abstract |
The effective technique of the cost management corresponding to the strategy of the information system should consider the cost planning function that looks over the system use at the implementation stage of the IT investment by the investigation of scientific research funds in two years of 2004 from 2003, and the interview object companies should be decided according to this finding practically.
According to the investigation of scientific research funds in two years of 2005 and 2006, the decision-making process before installing global supply chain management system (following SCM) which consists of main business partnership and a center part of the cooperation has been analyzed closely. SCMs related to all companies corporate strategy have been inspected closely in detail and which stage and which domain in that various investment evaluation technique were applied to. IT investment evaluation process to clarify significance and a limit of the financial investment management technique
… More
should be studied.
In our field survey, we have interviewed with 2 class managers, one is from head quarter, another is from local department or functional organization. (1) IT investment management and concrete decision-making process about the introduction of SCM in the present conditions has been interviewed and investigated. The IT investment evaluation system applied to the company has been interviewed with the financing section manager. The information system evaluation method should be investigated to be concrete. (2) As work-site operations level investigation, we interviewed the evaluation from the work-site operations side related to situation of the result collection by the SCM introduction and these led by Division in charge of each function such as business / purchasing / production / distribution / the information system and investigated it..
It is as follows when I summarize a provided fact from the above-mentioned result in conclusion. (1) Introduction of the ERP is not always a premise, and, as for the enforcement / the introduction situation of SCM, there are many cases administered development as core computer system independently. (2) The present conditions of the global development of SCM depend on the system of the head quarter, but the effective system at the local division tends a various ERP system to be used locally. (3) A process of SCM investment and the development of the international, evaluation, a decision making factor about the introduction are different each so that I handle the number of the business supplier by the assembling type industry, and a kind or the amount of raw materials are overwhelmingly different from material type industry. Less
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