Research of Diversified Management Accounting for Supporting Business Restructuring

支持企业重组的多元化管理会计研究

• 批准号: 15330091
• 负责人: SONODA Tomoaki
• 金额: $ 5.95万
• 依托单位: Keio University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (B)
• 财政年份: 2003
• 资助国家: 日本
• 起止时间: 2003 至 2004
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-15330091/
• 关键词: Business Restructuring; Shared Services; Real Option; Capital Cost; EAI; Intra-Company System; Tax for M&A; Strategic R&D Partnership; 情報システム統合; 企業組織再編成税制

Our project, "Research of Diversified Management Accounting for Supporting Business Restructuring", covers the areas of immediate business relevance, namely : Real Option, Capital Cost, Internal Rate of Return, Strategic M&A Partnership, EAI (Enterprise Application Integration), Object Oriented Costing, Performance Management System of Intra-Company System, Tax for Restructuring and M&A, Shared Services, and Balanced Scorecard. Business restructuring has a variety of means and processes, and many factors contribute to its success. Our project employed both positive research (e.g. interviewing companies.) and the examination of the existing literature to give an appraisal to the various methods. Some members have published papers based on this research and the team submitted a final report entitled "Research of Diversified Management Accounting for Supporting Business Restructuring", which suggests the validity of some classes of management accounting information and proposes several methods to support business restructuring.

我们的项目《支持企业重组的多元化管理会计研究》涵盖了与企业直接相关的领域，即：实物期权、资本成本、内部收益率、战略并购伙伴关系、企业应用集成(EAI)、面向对象的成本计算、公司内部系统的绩效管理系统、重组和并购税收、共享服务和平衡计分卡。企业重组的手段和流程多种多样，成功的因素很多。我们的项目采用了两项实证研究(例如，采访公司)。并通过对现有文献的考察，对各种方法进行评价。一些成员发表了基于这项研究的论文，团队提交了一份题为《支持业务重组的多元化管理会计研究》的最终报告，该报告指出了某些类别的管理会计信息的有效性，并提出了支持业务重组的几种方法。

项目成果

The Prototype of the Casino Resorts in Las Vegas

拉斯维加斯赌场度假村的原型

• 发表时间: 2004
• 期刊: Mita Business Review Vol.47 No.2
• 作者: Kobayashi;Yoshitaka
• 通讯作者: Yoshitaka

The Relationship between Restructuring and EVA(TM) in Japanese Companies

日本企业重组与EVA(TM)的关系

• 发表时间: 2003
• 期刊: Collected Papers of Asian Academic Accounting Association, 4th Annual Conference
• 作者: Kusu;Y.;T.Yamamoto
• 通讯作者: T.Yamamoto

An Empirical Investigation of Effectiveness for Nonfinancial Measures in Performance Measurement Systems

绩效衡量系统中非财务措施有效性的实证研究

• 发表时间: 2005
• 期刊: Kaikei Vol.167 No.3
• 作者: Mastuo;Takami
• 通讯作者: Takami

Kusu, Y., T.Yamamoto: "The Relationship between Restructuring and EVA(TM) in Japanese Companies"Collected Papers of Asian Academic Accounting Association, 4th Annual Conference. 87-96 (2003)

Kusu, Y., T.Yamamoto：《日本公司重组与EVA(TM)的关系》亚洲学术会计协会第四届年会论文集。

The Balanced Scorecard for the Shared Services Company

共享服务公司的平衡计分卡

• 发表时间: 2004
• 期刊: Kaikei Vol.166 No.6
• 作者: Sonoda;Tomoaki
• 通讯作者: Tomoaki