Budget Amount *help |
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2012: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2011: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2010: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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Research Abstract |
The research focuses on a role for tension management as a new function of management accounting. First, we found that some elements which mile stone management with some meetings, co-working with supplier companies and reinforcement of benchmarking among (1) a moderate challenging target level were effective at manufacturing companies, and (2) co-working among different departments were effective regardless of a type of industry from a mail survey.
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