Management Accounting for Brand Management

2015 Fiscal Year Final Research Report

• Project/Area Number: 25780298
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Kansai University
• Principal Investigator: Kimura Asako 関西大学, 商学部, 教授 (30389233)
• Project Period (FY): 2013-04-01 – 2016-03-31
• Keywords: ブランドマネジメント / 利益管理 / アカウンタント / 意思決定

Outline of Final Research Achievements

This research aims to contribute to the literature on management accounting through the lens of introducing and working well a brand manager system(BMS) to a Japanese company. It explores to what extent and how budgetary control may influence making decision and behavior of brand manager.
After P&G has developed BMS in 1930s, many US companies introduced it. However, they couldn’t use it well. One Japanese company(JC) has also introduced BMS and still they kept it in their organization. JC has developed the indicator of decision making and performance evaluation for brand manager. JC use the indicators as budgetary control. Following BMS practice in JC, management accounting and control has supported BMS introduction and stability in organizations.

Free Research Field

管理会計