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Research in Development of Performance-Evaluation Accounting Systems to Redesign the Organizational Structures

开发绩效评价会计系统以重新设计组织结构的研究

基本信息

批准号：
12553002
负责人：
MONDEN Yasuhiro
金额：
$ 4.8万
依托单位：
University of Tsukuba
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (B)
财政年份：
2000
资助国家：
日本
起止时间：
2000 至 2002
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-12553002/
关键词：
Value of the Firm EVA Outsourcing Supply-chain Management Balanced Scorecard Evaluation of Bisiness Multi-divisional Organization Intra-company System 組織構造株主価値合併・買収(M&A)ABC ABM

项目摘要

This research is to investigate the managerial accounting systems that will be useful to redesign the organizational structure or business structure. In ordure to improve the performance of the firm we should firs select some good business (or business domain) that can earn profit and then introduce a fund to such business. Further we should make that selected business "efficient," or in other words we have to develop a good "business models" in a broad sense. Thus our research first examined the management accounting techniques that can select a good business, and then investigated the management accounting for efficiently implement the business. The latter includes developing the inter-firms relationships such as supply-chain management and also the business process innovation and improvement. Corresponding to these research topics the following three systems were developed :1. Performance evaluation systems for the business and tbe managers to be able to organizational redesign. 2. Performance evaluation systems for the inter-firms relationships. 3. Performance evaluation systems of the business processes.As a result of these studies we have published numerous papers in Japanese and oversee journals, but finally integrated them into the following two books : (1) Monden Y., K. Hamada, and G. Lee (eds. ) : Design of Organizational Structure and Performance Management, Chuo-Keizaisha, Japan, 2001. (2) Monden, K. (ed.) : Organizational Structure and Management Accounting, Zeimukeiri-kyokai, 2003.

本研究旨在探讨管理会计制度，以期对组织架构或业务架构的重新设计有所帮助。为了提高企业的绩效，我们应该首先选择一些能够盈利的好业务(或业务领域)，然后再向这些业务引入基金。此外，我们应该使选定的业务“高效”，或者换句话说，我们必须在广义上发展良好的“商业模式”。因此，我们的研究首先考察了能够选择一个好的企业的管理会计技术，然后研究了如何有效地实施企业的管理会计。后者包括发展供应链管理等企业间关系，以及业务流程的创新和改进。与这些研究课题相对应，开发了以下三个系统：1.为企业和企业管理人员提供能够进行组织重新设计的绩效评估体系。2.企业间关系的绩效评价体系。3.业务流程的绩效评估系统。作为这些研究的结果，我们在日语上发表了大量的论文并监督期刊，但最终将它们整合到以下两本书中：(1)Monden Y.，K.Hamada，和G.Lee(编辑)。《组织结构设计与绩效管理》，中央经济杂社，日本，2001。(2)Monden，K.(编辑)：组织结构和管理会计，Zeimukeiri-Kyokai，2003。