| Budget Amount *help |
¥4,940,000 (Direct Cost: ¥3,800,000、Indirect Cost: ¥1,140,000)
Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2013: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2012: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2011: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Outline of Final Research Achievements |
The purpose of this research was to make the comparative study of the management accounting system of Haier and Kyocera. Haier is a typical company in China which grew rapidly in the 1990s. Kyocera is a typical company in Japan which attracts attention in every direction as amoeba management.
The subject of this research is comparing these both and searching for the universal management accounting system of East Asia. The business management system of Haier was performance-based system management, and Kyocera was family principle management. Both companies differ at this point. However, both companies were similar by thinking an external market as important, having adopted the self-support accounting calculation system by a small group, etc. Both companies were especially thinking a leader's charisma and a management concept as important. Both companies were similar at this point.
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