2002 Fiscal Year Final Research Report Summary
Research in Development of Performance-Evaluation Accounting Systems to Redesign the Organizational Structures
| Project/Area Number |
12553002
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 展開研究 |
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| Research Field |
Accounting
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| Research Institution | University of Tsukuba |
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Principal Investigator |
MONDEN Yasuhiro U. of Tsukuba, Institute of Policy and Plan Sciences, Proffessor, 社会工学系, 教授 (10078991)
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| Co-Investigator(Kenkyū-buntansha) |
LEE Gunyung Osaka Sangyo U., School of Management, Professor, 経営学部, 教授 (60212685)
MATSUOKA Shunzo Hannan U., School of Distribution, Professor, 流通学部, 教授 (60173811)
HAMADA Kazuki Seinan Gakuin U., School of Commerce, Professor, 商学部, 教授 (60156396)
HOSHI Noriko Hakuoh U., Women's College, Associate Prof., 女子短期大学部, 助教授 (30341770)
HIRAOKA Shufuku Soka U., School of Management, Associate Prof., 経営学部, 助教授 (00238338)
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| Project Period (FY) |
2000 – 2002
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| Keywords | Value of the Firm / EVA / Outsourcing / Supply-chain Management / Balanced Scorecard / Evaluation of Bisiness / Multi-divisional Organization / Intra-company System |
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| Research Abstract |
This research is to investigate the managerial accounting systems that will be useful to redesign the organizational structure or business structure. In ordure to improve the performance of the firm we should firs select some good business (or business domain) that can earn profit and then introduce a fund to such business. Further we should make that selected business "efficient," or in other words we have to develop a good "business models" in a broad sense. Thus our research first examined the management accounting techniques that can select a good business, and then investigated the management accounting for efficiently implement the business. The latter includes developing the inter-firms relationships such as supply-chain management and also the business process innovation and improvement. Corresponding to these research topics the following three systems were developed :
1. Performance evaluation systems for the business and tbe managers to be able to organizational redesign. 2. Performance evaluation systems for the inter-firms relationships. 3. Performance evaluation systems of the business processes.
As a result of these studies we have published numerous papers in Japanese and oversee journals, but finally integrated them into the following two books : (1) Monden Y., K. Hamada, and G. Lee (eds. ) : Design of Organizational Structure and Performance Management, Chuo-Keizaisha, Japan, 2001. (2) Monden, K. (ed.) : Organizational Structure and Management Accounting, Zeimukeiri-kyokai, 2003.
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