| Budget Amount *help |
¥4,940,000 (Direct Cost: ¥3,800,000、Indirect Cost: ¥1,140,000)
Fiscal Year 2013: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2012: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2011: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
|
|---|
| Research Abstract |
This study investigated the role of management accounting in reorganizations such as alliances, outsourcing, and mergers and acquisitions. It indicated that interactions inside an organization affect interorganizational routines and performance in strategic alliances. Moreover, observations and analysis of the globalization, complications, and radical revisions to supplier relationship management in current Japanese supply chains showed the theoretical and practical problems related to interorganizational learning and capabilities. In addition, we conducted a case study on the adoption and use of micro-profit centers in a post-merger integration and confirmed that management control systems exist as a package. This research revealed that experience and knowledge at the time of implementation, and previous change of control packages are beneficial for further reorganizations.
|
