Management Accounting for Managing Relations with Suppliers

2017 Fiscal Year Final Research Report

• Project/Area Number: 25380595
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Nagoya University
• Principal Investigator: Kimura Shogo 名古屋大学, 経済学研究科, 教授 (10225039)
• Project Period (FY): 2013-04-01 – 2018-03-31
• Keywords: 管理会計

Outline of Final Research Achievements

The relationships between assemble makers and suppliers have been regarded as the buyer-supplier relation. However, the fierce global competition has a great impact on the buyer-supplier relation, and the relationship between assemble makers and suppliers gradually change to partnership for open innovation. In this situation, management accounting is expected to promote trustworthy between assemble makers and suppliers by visualizing cost, consequently, promote open innovation as well as inter-organizational cost management.

Free Research Field

管理会計