Survey research on Incentive Compensation Systems Based on the Balanced Scorecard
| Project/Area Number |
21530459
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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 | University of Toyama |
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Principal Investigator |
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| Project Period (FY) |
2009 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥2,470,000 (Direct Cost: ¥1,900,000、Indirect Cost: ¥570,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2009: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 管理会計 / BSC(バランスト・スコアカード) / 成果連動型報酬システム / MBO(目標管理制度) / 戦略マネジメント・システム / バランスト・スコアカード / 成果主義 / 報酬システム / 成果連動型報酬制度 / 目標管理制度 |
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| Research Abstract |
In this study, I aimed to clarify the actual condition of incentive compensation systems linked to the BSC(balanced scorecard) in Japanese companies, so I conducted a questionnaire survey. In Japanese Companies, I found that ties with the BSC and incentive compensation systems has not been too much emphasis, but ties with MBO(management by objectives) and incentive compensation systems has been widespread and effective. In addition, I found that companies that combine MBO and the BSC have been well managed itself by paying rewards at the level of achievement of BSC's measures. So I pointed out that a combination of MBO and the BSC will be utilized effectively as a strategic management system in Japanese companies.
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Report
(4 results)
Research Products
(7 results)
