2000 Fiscal Year Final Research Report Summary
A research for development of the balanced scorecard based on customer and process analysis.
| Project/Area Number |
11630144
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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 |
Accounting
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| Research Institution | Tsukuba University |
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Principal Investigator |
OGURA Noboru Tsukuba University, Institute of Policy and Planning Sciences, Professor., 社会工学系, 教授 (10145352)
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| Project Period (FY) |
1999 – 2000
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| Keywords | balanced scorecard / strategic control / performance driver / supply-chain management / customer analysis / process analysis |
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| Research Abstract |
The purposes of this study is to identify significant differences of customers and logistic processes among the industries from viewpoints of the balanced scorecard (BSC) and to develop an customizing approach according to those industrial factors.
In the first step of this research, I made a survey research by sending questionnaires to the 370 companies in the industries ob bank, security trade, and insurance. By the inspection to the suvey no significant difference among the companies was observed in the perspectives of customer and internal process but it is verified that the foreign companies had different customer strategy from Japanese companies and that performance indicators employed in those companies were related to the customer strategy. The result of this survey was published as a research paper.
In the second step of the research, I conduct another survey research to the 930 manufacturing companies. This survey focused on internal process the companies from a viewpoint of supply-chain management and planning aspect of those logistic processes. The hypotheses of the stuvey research was expressed in the chapter 3 of this report and results of the statistical analysis of surveyed datum was in the chapter 4. I am preparing a research paper on the role of planning process in the BSC and continue to analyze surveyed datum.
I wrote a research paper to demonstrate a concept relating BSC to the corporate valuation model. This paper is included in the chapter 5 of this report, and will be published in a research journal forthcoming.
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