| Budget Amount *help |
¥4,810,000 (Direct Cost: ¥3,700,000、Indirect Cost: ¥1,110,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2014: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2013: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
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| Outline of Final Research Achievements |
The research focuses on design and operation of management accounting for tension management. As the results, first, we found that synergy effects of stretch cost targets and concurrent processes contribute to cost reduction in process industries. Second, we suggested that high quality orientation and low cost orientation co-exists through multiple cost/quality management practices in Japanese manufacturers with target cost management capabilities. Third, we identified that exploration has a positive impact on performance-based reward, and that exploitation has positive impacts on open book management and management through figures. Fourth, we found that the positive impact of interaction between rigidity of budgeting control and comprehensively of performance evaluation on organizational performance under uncertainty of competitive environment.
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