2001 Fiscal Year Final Research Report Summary
Research on the Consolidated Divisional Appraisal System in the Evolution of Globalization
| Project/Area Number |
11630128
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Business administration
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| Research Institution | Nagasaki University |
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Principal Investigator |
FUJINO Tetsuya Faculty of Economics, Nagasaki University, Professor, 経済学部, 教授 (40264197)
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| Project Period (FY) |
1999 – 2000
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| Keywords | Consolidated Management / Group Management / Division System / Division Company / Consolidated Divisional Appraisal System / Subsidiaries / Perfect Subsidiary / Regional Headquarters |
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| Research Abstract |
The purpose of this research carried out from April, 1999 to March, 2001 is to examine Consolidated Divisional Appraisal System, which has recently been established in many Japanese corporations, not for the financial accounting but for the internal managerial accounting needs, along with Consolidated Management and Consolidated Division System. The research was carried out as interview survey with 11 major Japanese companies, characterized as the Consolidated-Management-oriented by Toyo Keizai.
The research revealed that the adoption of Consolidated Divisional Appraisal System is related to the organizational change in parent company, that is, the enforcement of the function and responsibility both in the headquarters and the product divisions. The product divisions have been enforced through integration of overseas business to their scope, while the headquarters have concentrated in more strategic roll as internal Investor.
As domestic and overseas business have been integrated globally in each product division, it has become quite difficult not only for the global product division heads but also for the top management to judge and manage their business without consolidated divisional managerial data.
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