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The study of introduction of Management Accounting for the Indestrial Cluster

Research Project

Project/Area Number 24530550
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionYokohama National University

Principal Investigator

TAKAHASHI Masaru  横浜国立大学, 国際社会科学研究院, 教授 (50282439)

Project Period (FY) 2012-04-01 – 2015-03-31
Project Status Completed (Fiscal Year 2014)
Budget Amount *help
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2014: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2013: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2012: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Keywords産業クラスター / BSC / 地域的サプライチェーン / 農商工連携 / 協働の窓 / バランス・スコアカード / 戦略マップ / コーディネーター / 食料産業クラスター協議会 / 戦略カスケード・マップ
Outline of Final Research Achievements

I studied Management Accounting introduction for the industrial cluster.It is that there are the autogenesis type and the policy leadership type to an industrial cluster to have become clear in this study.In the industrial cluster of the policy leadership type, there was not the tool which was effective for strategic joint ownership and understanding was in particular.Therefore, in this study, BSC was taken up as a Management Accounting tool to overcome this problem, and the feasibility was examined.
The application of BSC to an industrial cluster was able to show possibility that some effect was achieved, but a problem stayed in who was setting and how applied it.

Report

(4 results)
  • 2014 Annual Research Report   Final Research Report ( PDF )
  • 2013 Research-status Report
  • 2012 Research-status Report
  • Research Products

    (11 results)

All 2014 2013 2012

All Journal Article (9 results) (of which Acknowledgement Compliant: 1 results,  Peer Reviewed: 1 results) Presentation (1 results) Book (1 results)

  • [Journal Article] 鳥取県における6次産業化の取組2014

    • Author(s)
      高橋賢
    • Journal Title

      横浜経営研究

      Volume: 35 Pages: 27-40

    • NAID

      120005893384

    • Related Report
      2014 Annual Research Report
  • [Journal Article] 協働の窓モデルとBSC2014

    • Author(s)
      高橋賢
    • Journal Title

      横浜経営研究

      Volume: 35 Pages: 15-28

    • NAID

      120005893376

    • Related Report
      2014 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] 食料産業クラスター政策の問題点2013

    • Author(s)
      高橋賢
    • Journal Title

      横浜経営研究

      Volume: 34 Pages: 35-47

    • NAID

      120005893369

    • Related Report
      2013 Research-status Report
  • [Journal Article] 産業クラスターと戦略マップ ビジョン・戦略の共有とモニタリング2013

    • Author(s)
      高橋賢
    • Journal Title

      れぢおん青森

      Volume: 35 Pages: 14-19

    • Related Report
      2013 Research-status Report
  • [Journal Article] 産業クラスターへの管理会計技法の適用2013

    • Author(s)
      高橋賢
    • Journal Title

      原価計算研究

      Volume: 37 Pages: 117-126

    • NAID

      110009661444

    • Related Report
      2013 Research-status Report
    • Peer Reviewed
  • [Journal Article] 大分県における食料産業クラスターの展開2013

    • Author(s)
      高橋賢
    • Journal Title

      横浜国際社会科学研究

      Volume: 17 Pages: 1-11

    • NAID

      110009587318

    • Related Report
      2012 Research-status Report
  • [Journal Article] 熊本県における食料産業クラスターの展開2012

    • Author(s)
      高橋賢
    • Journal Title

      横浜経営研究

      Volume: 33 Pages: 71-85

    • Related Report
      2012 Research-status Report
  • [Journal Article] 産業クラスターの展開とバランス・スコアカード(BSC)2012

    • Author(s)
      高橋賢
    • Journal Title

      月刊れぢおん青森

      Volume: 34 Pages: 38-43

    • Related Report
      2012 Research-status Report
  • [Journal Article] 産業クラスターと戦略カスケードマップ2012

    • Author(s)
      高橋賢
    • Journal Title

      横浜国際社会科学研究

      Volume: 17 Pages: 1-11

    • NAID

      110009587295

    • Related Report
      2012 Research-status Report
  • [Presentation] 産業クラスターのモニタリングへのBSCの適用2013

    • Author(s)
      高橋賢
    • Organizer
      日本会計研究学会
    • Place of Presentation
      中部大学
    • Related Report
      2013 Research-status Report
  • [Book] 地域再生のための経営と会計~産業クラスターの可能性2014

    • Author(s)
      二神恭一,高山貢,高橋賢
    • Total Pages
      194
    • Publisher
      中央経済社
    • Related Report
      2013 Research-status Report

URL: 

Published: 2013-05-31   Modified: 2019-07-29  

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