权益分类	功能权益	普通用户	{{item.name}}会员
{{category.name}}	{{benefitItem.name}}

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系统，以协助企业组织结构或业务结构的重新设计。为了提高公司的业绩，我们应该首先选择一些好的业务（或业务领域），可以赚取利润，然后引入一个基金，这些业务。此外，我们应该使选定的业务“高效”，或者换句话说，我们必须制定一个良好的“商业模式”在广义上。因此，我们的研究首先检查了管理会计技术，可以选择一个好的业务，然后调查管理会计有效地执行业务。后者包括发展企业间的关系，如供应链管理和业务流程的创新和改进。针对这些研究课题，开发了以下三个系统：1.绩效评估系统使企业和管理者能够对组织进行重新设计。2.企业间关系的绩效评估系统。3.业务流程的绩效评价系统。作为这些研究的结果，我们在日本和国际期刊上发表了大量论文，但最终将其整合到以下两本书中：（1）Monden Y.，K. Hamada和G. Lee（eds.）：组织结构与绩效管理的设计，中央经济社，2001年。(2)Monden，K.（编辑）《组织结构与管理会计》，《经济学杂志》，2003年。