Elucidation of the mechanism in revising strategies by strategic Performance measurement systems
Project/Area Number |
26870538
|
Research Category |
Grant-in-Aid for Young Scientists (B)
|
Allocation Type | Multi-year Fund |
Research Field |
Management
Accounting
|
Research Institution | Tokyo International University |
Principal Investigator |
Oku Noriaki 東京国際大学, 商学部, 教授 (50551652)
|
Project Period (FY) |
2014-04-01 – 2018-03-31
|
Project Status |
Completed (Fiscal Year 2017)
|
Budget Amount *help |
¥3,770,000 (Direct Cost: ¥2,900,000、Indirect Cost: ¥870,000)
Fiscal Year 2016: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2014: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
|
Keywords | 戦略的業績評価システム / 戦略修正 / バランスト・スコアカード / ダイナミック・ケイパビリティ / 撤退基準 / 事業機会 / 業績評価尺度 / 組織の新陳代謝 / 原価目標 / コントロール・システム / 業績評価システム / 戦略的マネジメント・システム / 戦略的管理会計システム / 進出基準 |
Outline of Final Research Achievements |
This study examined how the strategic performance measurement system contributes to revise strategies. As a result, this study provided the method to utilize balanced scorecard in revising strategies focused on abilities to respond to business environment changes. After reviewing the performance measure that affects the strategy revision, this study focused on functions of the business withdrawal criteria, which is a specific trigger in revising strategies, and supported its functions through questionnaire survey. The effective usage of strategic performance measurement system on the strategy revision was supported through questionnaire survey.
|
Report
(5 results)
Research Products
(11 results)