A Study on the Construction and Application of Performance Management Model from a Business Process Perspective
| Project/Area Number |
20530405
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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 | Niigata University |
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Principal Investigator |
LEE Gunyung Niigata University, 人文社会・教育科学系, 教授 (60212685)
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| Co-Investigator(Kenkyū-buntansha) |
大串 葉子 新潟大学, 人文社会・教育科学系, 准教授 (80325555)
有本 知史 新潟大学, 人文社会・教育科学系, 准教授 (30329065)
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| Co-Investigator(Renkei-kenkyūsha) |
NAGASAKA Yoshiyuki 甲南大学, 経営学部, 教授 (00268236)
KOSUGA Masanobu 関西学院大学, 商学部, 教授 (90161926)
OGUSHI Youko 新潟大学, 人文社会・教育科学系, 准教授 (80325555)
ARIMOTO Satoshi 新潟大学, 人文社会・教育科学系, 准教授 (30329065)
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| Research Collaborator |
UEMATSU Ryuta Opt.u., 代表
MATSUMOTO Hiroyuki 956(株), 代表取締役
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| Project Period (FY) |
2008 – 2010
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| Project Status |
Completed (Fiscal Year 2010)
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| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2010: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2009: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2008: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Keywords | ビジネス・プロセス・マネジメント / プロセス改善 / 時間主導型-活動基準原価計算 / プロセス原価計算 / BPM Software / 価値連鎖 / 管理連鎖 / 業績連鎖 / 時間主導型ABC / プロセス構築 / プロセス原価管理 / プロセス管理組織 |
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| Research Abstract |
The purpose of this research is to build a performance management model applicable to companies in reality, based on the Business Process Management (BPM) model which aims to increase the efficiency of the process management in between departments. This research put emphasis on the construction of a performance management model and the development of IT tool for its model. In the construction of the performance management model, the model which enables calculation and management of the cost was built by the application of Time-Driven Activity-Based Costing (TD-ABC). In the development of IT tool, a simple IT tool which can be used in small and medium-sized enterprises was developed.
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Report
(4 results)
Research Products
(27 results)
