A positive study on global business evaluation system about overseas business strategy
| Project/Area Number |
24530552
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Yokohama National University |
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Principal Investigator |
MIZOGUCHI SHUJI 横浜国立大学, 国際社会科学研究院, 教授 (30200033)
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| 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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| Keywords | 事業評価システム / 海外事業戦略 / 現地子会社評価 / タイランド / オーストラリア / 情報システム / 加工組立会社 / 素材加工会社 / 業績評価指標 / 事業戦略 / 海外子会社 / 地域統括会社 / マネジメント・コントロール・システム / 情報化投資 / グローバル企業 / 多国籍 / 事業評価 / 業績評価 |
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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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Report
(4 results)
Research Products
(4 results)
