2013 Fiscal Year Final Research Report
The research of the 21st century type business organization and the management accounting system for implementing strategy
| Project/Area Number |
23530589
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | University of Hyogo |
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Principal Investigator |
YORI Makoto 兵庫県立大学, 会計研究科, 教授 (70191674)
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| Co-Investigator(Kenkyū-buntansha) |
ASADA Takayuki 立命館大学, 経営学部, 教授 (10143132)
TOMO Makoto 成城大学, 経済学部, 教授 (80320042)
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| Project Period (FY) |
2011 – 2013
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| Keywords | 純粋持株会社 / グループ経営 / マネジメント・コントロール / 組織再編 / 総合商社 / 口銭ビジネス / 投資 |
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| Research Abstract |
The purpose of this research is to design the optimal organization and MCS, in order to make a high performance. (1)The pure holding company(HD)system is an ultimate form of a decentralization. We proposed how the HD can reinforce its integrative functions to balance against the decentralization. We made a questionnaire survey of HD in March of the last fiscal year, and we will release the result of the analysis in the near future. (2)We have investigated some general trading companies. This is because the general trading companies organize many subsidiaries and associated companies. The general trading companies are operating the diversified business sectors. We are interested in the way of collecting and analyzing the information,and how to invest.
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