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A Study on the Construction and Application of Performance Management Model from a Business Process Perspective

Research Project

Project/Area Number 20530405
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionNiigata University

Principal Investigator

LEE Gunyung  Niigata University, 人文社会・教育科学系, 教授 (60212685)

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)
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)
Research Collaborator UEMATSU Ryuta  Opt.u., 代表
MATSUMOTO Hiroyuki  956(株), 代表取締役
Project Period (FY) 2008 – 2010
Project Status Completed (Fiscal Year 2010)
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)
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
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.

Report

(4 results)
  • 2010 Annual Research Report   Final Research Report ( PDF )
  • 2009 Annual Research Report
  • 2008 Annual Research Report
  • Research Products

    (27 results)

All 2010 2009 2008 Other

All Journal Article (5 results) (of which Peer Reviewed: 4 results) Presentation (19 results) Book (2 results) Remarks (1 results)

  • [Journal Article] ビジネス・プロセス・マネジメント(BPM)と原価管理2009

    • Author(s)
      李健泳・小菅正伸・長坂悦敬
    • Journal Title

      原価計算研究(日本原価計算研究学会) Vol.33 No.1

      Pages: 18-27

    • NAID

      110009581759

    • Related Report
      2010 Final Research Report
    • Peer Reviewed
  • [Journal Article] 鋳物工場のオートメーションとプロセス・マネジメント2009

    • Author(s)
      長坂悦敬
    • Journal Title

      日本鋳造工学会誌 第81巻No.11

      Pages: 561-569

    • NAID

      10026312532

    • Related Report
      2010 Final Research Report
    • Peer Reviewed
  • [Journal Article] ビジネス・プロセス・マネジメント(BPM)と原価管理2009

    • Author(s)
      李健泳・小菅正伸・長坂悦敬
    • Journal Title

      原価計算研究 Vol.33 No.1

      Pages: 18-27

    • NAID

      110009581759

    • Related Report
      2009 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 鋳物工場のオートメーションとプロセス・マネジメント2009

    • Author(s)
      長坂悦敬
    • Journal Title

      日本鋳造工学会誌 81 No.11

      Pages: 561-569

    • NAID

      10026312532

    • Related Report
      2009 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 時間主導型ABBの機能-ビジネス・プロセス・マネジメントの視点から-2008

    • Author(s)
      小菅正伸
    • Journal Title

      産業経理 第68巻第1号

      Pages: 69-77

    • NAID

      40016033676

    • Related Report
      2010 Final Research Report 2008 Annual Research Report
  • [Presentation] The Gradual Construction of Business Process Management, Korea Association of Procurement and Supply Management2010

    • Author(s)
      李健泳
    • Organizer
      The 4^<th> Seoul Supply Management Conference 2010
    • Place of Presentation
      韓国ソウル地方調達庁
    • Year and Date
      2010-10-08
    • Related Report
      2010 Final Research Report
  • [Presentation] Research on BPM for SCM Optimization, Korea Association of Procurement and Supply Management2010

    • Author(s)
      長坂悦敬
    • Organizer
      The 4^<th> Seoul Supply Management Conference 2010
    • Place of Presentation
      韓国ソウル地方調達庁
    • Year and Date
      2010-10-08
    • Related Report
      2010 Final Research Report
  • [Presentation] Ameba Structure in the BPM Software Development, Korea Association of Procurement and Supply Management2010

    • Author(s)
      松本浩之
    • Organizer
      The 4^<th> Seoul Supply Management Conference 2010
    • Place of Presentation
      韓国ソウル地方調達庁
    • Year and Date
      2010-10-08
    • Related Report
      2010 Final Research Report
  • [Presentation] The Gradual Construction of Business Process Management2010

    • Author(s)
      李健泳
    • Organizer
      The 4^<th> Seoul Supply Management Conference 2010 Korea Association of Procedure and Supply Management
    • Place of Presentation
      韓国・ソウル地方調達庁
    • Year and Date
      2010-10-08
    • Related Report
      2010 Annual Research Report
  • [Presentation] Research on BPM for SCM Optimization2010

    • Author(s)
      長坂悦敬
    • Organizer
      The 4^<th> Seoul Supply Management Conference 2010 Korea Association of Procedure and Supply Management
    • Place of Presentation
      韓国・ソウル地方調達庁
    • Year and Date
      2010-10-08
    • Related Report
      2010 Annual Research Report
  • [Presentation] Ameba Structure in the BPM Software Development2010

    • Author(s)
      松本浩之
    • Organizer
      The 4^<th> Seoul Supply Management Conference 2010 Korea Association of Procedure and Supply Management
    • Place of Presentation
      韓国・ソウル地方調達庁
    • Year and Date
      2010-10-08
    • Related Report
      2010 Annual Research Report
  • [Presentation] TD-ABCとBPMの連携によるシナジー効果の研究2010

    • Author(s)
      李健泳・長坂悦敬
    • Organizer
      日本管理会計学会2010年度年次全国大会
    • Place of Presentation
      早稲田大学
    • Year and Date
      2010-09-05
    • Related Report
      2010 Annual Research Report 2010 Final Research Report
  • [Presentation] The Extension and Simulation of Time-Driven Activity-Based Costing Based on Business Process Management2010

    • Author(s)
      李健泳・長坂悦敬
    • Organizer
      韓国会計学会夏季国際学術大会
    • Place of Presentation
      韓国釜山BEXCO
    • Year and Date
      2010-06-18
    • Related Report
      2010 Final Research Report
  • [Presentation] The Extension and simulation of Time-Driven Activity-Based Costing Based on Business Process Management2010

    • Author(s)
      李健泳・長坂悦敬
    • Organizer
      韓国会計学会夏季国際学術大会
    • Place of Presentation
      韓国・釜山BEXCO
    • Year and Date
      2010-06-18
    • Related Report
      2010 Annual Research Report
  • [Presentation] 中小企業におけるビジネス・プロセス・マネジメント(BPM)とマネジメント・コントロール(MC):共同受注組織を中心に2009

    • Author(s)
      大串葉子
    • Organizer
      第59回情報経営学会全国大会
    • Place of Presentation
      名古屋大学
    • Year and Date
      2009-11-22
    • Related Report
      2010 Final Research Report
  • [Presentation] サポーティングインダストリーにおけるデータマネジメント2009

    • Author(s)
      長坂悦敬
    • Organizer
      日本情報経営学会関西支部第206回例会
    • Place of Presentation
      大阪市立大学文化交流センター
    • Year and Date
      2009-10-24
    • Related Report
      2010 Final Research Report 2009 Annual Research Report
  • [Presentation] 成果管理のためのBusiness Process Managementの有用性2009

    • Author(s)
      李健泳
    • Organizer
      韓国生産管理学会春季学術発表大会
    • Place of Presentation
      韓国・延世大学
    • Year and Date
      2009-05-16
    • Related Report
      2010 Final Research Report
  • [Presentation] 成果管理のためのBusiness Process Managementの有用性2009

    • Author(s)
      李健泳
    • Organizer
      韓国生産管理学会
    • Place of Presentation
      韓国・延世大学
    • Year and Date
      2009-05-16
    • Related Report
      2009 Annual Research Report
  • [Presentation] ビジネス・プロセス・マネジメント(BPM)と原価管理2008

    • Author(s)
      李健泳・小菅正伸・長坂悦敬
    • Organizer
      日本原価計算研究学会全国大会
    • Place of Presentation
      大阪学院大学
    • Year and Date
      2008-09-27
    • Related Report
      2010 Final Research Report
  • [Presentation] ビジネス・プロセス・マネジメント(BPM)と原価管理2008

    • Author(s)
      李健泳(代表)
    • Organizer
      日本原価計算研究学会
    • Place of Presentation
      大阪学院大学
    • Year and Date
      2008-09-27
    • Related Report
      2008 Annual Research Report
  • [Presentation] ビジネス・プロセス・マネジメント(BPM)と経営情報の有機的結合2008

    • Author(s)
      植松隆多
    • Organizer
      日本管理会計学会全国大会
    • Place of Presentation
      甲南大学
    • Year and Date
      2008-08-30
    • Related Report
      2010 Final Research Report
  • [Presentation] 中小企業のビジネス・プロセス・ネットワークに関する現状と課題2008

    • Author(s)
      有元知史
    • Organizer
      日本管理会計学会全国大会
    • Place of Presentation
      甲南大学
    • Year and Date
      2008-08-30
    • Related Report
      2010 Final Research Report
  • [Presentation] ビジネス・プロセス・マネジメント(BPM)と経営情報の有機的結合2008

    • Author(s)
      植松隆多
    • Organizer
      日本管理会計学会
    • Place of Presentation
      甲南大学
    • Year and Date
      2008-08-30
    • Related Report
      2008 Annual Research Report
  • [Presentation] 中小企業のビジネス・プロセス・ネットワークに関する現状と課題2008

    • Author(s)
      有元知史
    • Organizer
      日本管理会計学会
    • Place of Presentation
      甲南大学
    • Year and Date
      2008-08-30
    • Related Report
      2008 Annual Research Report
  • [Book] Business Process Management of Japanese and Korean Companies2010

    • Author(s)
      Gunyung Lee, Masanobu Kosuga, Yoshiyuki Nagasaka, Byungkyu Sohn
    • Publisher
      World Scientific
    • Related Report
      2010 Final Research Report
  • [Book] Business Process Management of Japanese and Korean Companies2010

    • Author(s)
      編著者: Gunyung Lee, Masanobu Kosuga, Yoshiyuki Nagasaka, Byungkyu Sohn
    • Total Pages
      169
    • Publisher
      World Scientific
    • Related Report
      2009 Annual Research Report
  • [Remarks]

    • URL

      http://www.ed-bpm.com

    • Related Report
      2010 Annual Research Report

URL: 

Published: 2008-04-01   Modified: 2016-04-21  

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