| Budget Amount *help |
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2013: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Outline of Final Research Achievements |
In this research,I found the significance of budgetary management in strategic management. In rapidly changing environment, fixed budgetary targets provided the structure for strategizing and development of organizational capability. And they enable the case company to reconcile flexibility and control (efficiency). Furthermore, I pointed the importance of interaction between agents' management accounting literacy and management accounting tools, based on the consideration about the accounting for lower management support in which the agents are lower management.
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