The roles of forecast information for flexible budgeting

2018 Fiscal Year Final Research Report

• Project/Area Number: 15K03777
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: University of Hyogo
• Principal Investigator: Fukuda Naoki 兵庫県立大学, 経営研究科, 准教授 (90388405)
• Project Period (FY): 2015-04-01 – 2019-03-31
• Keywords: 予算管理 / 予測情報

Outline of Final Research Achievements

This study shows the following three research topics. First, revealing the influence of the factors such as procedures for budgeting, rolling forecasts, or management accounting literacy in managers on strengthening of functions of "Ba (the places)" where managers or employees discuss how to respond to the environmental changes caused during process for meeting their budget targets. Especially in rolling forecasts, identifying the requirement of forecast information to fulfill "the early-warning function" for modifying the action plans during period focusing the component of the rolling forecasts.
Second, examining the influence of the factors on the roles of lower managers in progress management of action plans in detail.
Third, clarifying the mechanism of modifying and developing the action plans during period of budgeting process.

Free Research Field

管理会計

Academic Significance and Societal Importance of the Research Achievements

一般的に、企業で編成される当初の年度予算について、期中において環境変化が生じると、当初の環境の想定で設定された固定的予算目標と行動計画の結びつきが失われることになるため、行動計画については、時には予測情報を用いて、少なくとも月次ベースで予算目標の達成に結びつくように修正、あるいは新規策定を図っていくことが企業に求められることになる。本研究では、期中の環境変化を踏まえて、当初の予算目標の達成を志向した行動計画の修正、新規策定が期中においてなされる上で重要とされる要件や要因を文献研究を通じて整理することで今後の研究課題を明らかにし、Better budgeting論の前進に向けた貢献を行った。