| Budget Amount *help |
¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2016: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2015: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Outline of Final Research Achievements |
Inter-firm cost management is one of the main topics in inter-firm management control. Prior studies demonstrate the specific cost management practices (i.e., target setting, evaluation of cost reduction activities, information sharing) and the factors that effect these practices. However, few studies explain the influence of formal governance structures on these cost management practices.
In this study, we investigate the relationships between inter-firm cost management activities and governance structures (contract complexities etc) by using Japanese data.
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