| Budget Amount *help |
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2010: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2009: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2008: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2007: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Research Abstract |
The relation between management accounting and MOT (management of technology) has been investigated systematically. Management accounting is considered at the stage of R&D(research and development), industrialization and business creation in particular. The biaxial evaluation of consistency with the management strategy and the profitability are important for R&D, and the technique motivation should be added as the third axis. Knowledge management as the approach to measure the productivity of R&D is also necessary. In addition, the signification of enforcing process evaluation by the abduction approach in BPM is clarified. These suggested a new possibility of the management accounting application in MOT.
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