Budget Amount *help |
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2015: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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Outline of Final Research Achievements |
Based on PBSC/PBGT, Project & Program Balanced-Score Card / Project & Program Budgeting, which was developed by this research representative, by using theoretical considerations, empirical analysis and case studies, a management system (MCS) model of project which has been not considered in management accounting research was established. Here, the PBSC/PBGT is a project-driven MCS model that intends to give priority to project activities over routine ones and MCS is a system to encourage people in an organization to make congruent decisions with strategy.
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