Research on the Implementation of Strategies in Small Businesses and the Construction of KPI Management Systems

Research Project

Project/Area Number	24530553
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Multi-year Fund
Section	一般
Research Field	Accounting
Research Institution	University of Toyama
Principal Investigator	MORIGUCHI Takehiko 富山大学, 経済学部, 教授 (90293282)
Project Period (FY)	2012-04-01 – 2015-03-31
Project Status	Completed (Fiscal Year 2014)
Budget Amount *help	¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000) Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000) Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000) Fiscal Year 2012: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Keywords	KPI（重要業績指標） / マネジメント・コントロール / マネジメント・コントロール・システム / BSC（バランスト・スコアカード） / 戦略マネジメント・システム / CSF（重要成功要因） / マネジメント･コントロール / マネジメント･コントロール･システム / BSC（バランスト･スコアカード）
Outline of Final Research Achievements	In this study, I aimed to construct the framework of the “KPI management systems” for strategy formulation and implementation effectively in Japanese small businesses. So I re-examined the function of the KPI, and I pointed out that KPI has two functions, which are the “strategy implementation type”, and the “early warning type”. And I conducted a questionnaire survey. I found that Japanese companies tend to emphasize the KPI function of the “strategy implementation type”. On the other hand, in today's uncertain business environment, Japanese companies tend to show the possibility of use the KPI function of the “early warning type” in future. So I examined and presented the framework of the “Environmental Change-Responsive KPI Management System” which includes the two functions of the KPI.