2014 Fiscal Year Final Research Report
Research on the Implementation of Strategies in Small Businesses and the Construction of KPI Management Systems
| Project/Area Number |
24530553
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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 Toyama |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Keywords | KPI（重要業績指標） / マネジメント・コントロール / マネジメント・コントロール・システム / BSC（バランスト・スコアカード） / 戦略マネジメント・システム |
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| Outline of Final Research Achievements |
In this study, I aimed to construct the framework of the “KPI management systems” for strategy formulation and implementation effectively in Japanese small businesses. So I re-examined the function of the KPI, and I pointed out that KPI has two functions, which are the “strategy implementation type”, and the “early warning type”. And I conducted a questionnaire survey. I found that Japanese companies tend to emphasize the KPI function of the “strategy implementation type”. On the other hand, in today's uncertain business environment, Japanese companies tend to show the possibility of use the KPI function of the “early warning type” in future. So I examined and presented the framework of the “Environmental Change-Responsive KPI Management System” which includes the two functions of the KPI.
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| Free Research Field |
管理会計論
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