Management Accounting for Managing Relations with Suppliers

Research Project

Project/Area Number	25380595
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Multi-year Fund
Section	一般
Research Field	Accounting
Research Institution	Nagoya University
Principal Investigator	Kimura Shogo 名古屋大学, 経済学研究科, 教授 (10225039)
Project Period (FY)	2013-04-01 – 2018-03-31
Project Status	Completed (Fiscal Year 2017)
Budget Amount *help	¥4,940,000 (Direct Cost: ¥3,800,000、Indirect Cost: ¥1,140,000) Fiscal Year 2016: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000) Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000) Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000) Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Keywords	管理会計 / 組織間関係 / 戦略 / オープン・イノベーション / 企業間関係
Outline of Final Research Achievements	The relationships between assemble makers and suppliers have been regarded as the buyer-supplier relation. However, the fierce global competition has a great impact on the buyer-supplier relation, and the relationship between assemble makers and suppliers gradually change to partnership for open innovation. In this situation, management accounting is expected to promote trustworthy between assemble makers and suppliers by visualizing cost, consequently, promote open innovation as well as inter-organizational cost management.

Report

(6 results)