| Budget Amount *help |
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2012: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2011: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2010: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Research Abstract |
This study investigates cultural aspects of budgeting by way of performance-based pay systems. With the introduction of performance-based pay systems into Japanese companies, budgets in these companies have undergone a major change of character from milestones for a medium-term management plan to performance indicators for individuals. As a result, budgeting in Japanese companies is also likely to be vulnerable to criticism by the advocate of Beyond Budgeting. How to develop more effective hybrid management systems is a significant challenge for Japanese companies.
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