Budget Amount *help |
¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
Fiscal Year 2012: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2011: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
|
Research Abstract |
This study conducted a literature review, field research and a questionnaire survey of Japanese companies regarding budgetary management systems to empirically demonstrate the influence that Strategic Performance Measurement Systems (SPMS), typified by the Balanced Scorecard, haveon the mind-set and behavior of managers, and through this, was able to obtain a degree of evidence regarding the characteristics and effects of SPMS.
|