| Budget Amount *help |
¥4,940,000 (Direct Cost: ¥3,800,000、Indirect Cost: ¥1,140,000)
Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2013: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2012: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Outline of Final Research Achievements |
This study made the characteristic clear from the viewpoint of the Management accounting about the difference of the performance evaluation system between the head quarter and the overseas subsidiaries in Japanese companies which are globalized. I chose two representative types of global companies, which are Japanese and English ones. One is the Japanese subsidiary processing and assembling in Thailand. Another is the British subsidiary processing materials in Australia. I compared both of them with the business performance sytem between the head quarter and local subsidiary.
As a result , the integrated performance evaluation systems by the head quarters in the two countries are not existing and it was recognized that the original management control system which added the characteristic of the local subsidiary was formed .
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