| Budget Amount *help |
¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2016: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2014: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Outline of Final Research Achievements |
In this research, we adapted "autonomous decentralized organization" to capture reality of the well performed business enterprises. Autonomous decentralized organizations promoted their employees to accumulate and make organizational knowledge. How to design and operate management control in autonomous decentralized organization is matter of grave concern.
Based on theoretical review and case analysis, we reached 2 findings as follows.
First, it was confirmed that in autonomous decentralized organizations, various control means were used simultaneously as a control package. Secondly, in autonomous decentralized organizations, we also made clear that the management accounting information such as budgetary management system is largely different in operation (that there is an emphasis on hypothesis discovery rather than control).
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