Empirical research about management accounting for tension management
| Project/Area Number |
22530491
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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 | Keio University |
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Principal Investigator |
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| Project Period (FY) |
2010 – 2012
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| Project Status |
Completed (Fiscal Year 2012)
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| 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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| Keywords | 管理会計 / テンション・マネジメント / 原価企画 / 業績管理 / マネジメント・コントロール / 事例研究 / 郵送質問票調査 / 診断的コントロール / インターラクティブ・コントロール |
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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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Report
(4 results)
Research Products
(21 results)
