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The Structural Change of IT and It' s effect on Strategic Cost Management

IT结构变革及其对战略成本管理的影响

基本信息

批准号：
15530298
负责人：
MIZOGUCHI Shuji
金额：
$ 2.18万
依托单位：
National University Corporation Yokohama National University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
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

项目摘要

Our research organization received the grant-in-aid-for scientific research fund (kiban-kenkyu : a base study) of 2003 and finished the study entitled "The structural change of IT and it's impact on the strategic cost management".Through the interview investigation for Japanese companies more than 10,it became clear for each company to plan a radical information system change to be able to apply high IT to corporate strategy and reform of business processes.It is for one of the characteristics of recent information system to intend construction of an open system under network computing environment.It is hard to apply the traditional cost control technique and a textbook investment evaluation process of information system in this situation.From the fact that became clear by this investigation, I reached the following conclusions, and effective promotion of the cost management of a strategy corresponding to a strategy of information system should put an important point for the cost management at a planning stage of an IT investment.I came to recognize necessity to grasp the decision-making process which related to detailed investment evaluation and information system construction about a specific company by this.Therefore, as the progressive study of a company which formed the basis of business process development, we interviewed Samson electronics about the investment evaluation process relating to SCM(Supply Chain Management) which helped rationalization of a supply chain of goods and services beyond international border instead of being limited to the country.As a result, generality of this conclusion is restrictive, but thinks that I was able to confirm it in a foreign country except Japan.

我们的研究机构获得了科研基金资助（kiban-kenkyu：2003年的基础研究），完成了题为“IT的结构变化及其对战略成本管理的影响”的研究，通过对日本10多家企业的访谈调查，很明显，每个公司都计划进行彻底的信息系统变革，以便能够将高IT应用于企业战略和业务流程的改革。在网络计算环境下，现代信息系统的发展趋向于开放式系统的建设，传统的成本控制技术和教科书式的信息系统投资评价方法在这种情况下很难适用。从调查所揭示的事实出发，笔者得出以下结论：有效推进与信息系统战略相对应的战略成本管理，应把IT规划阶段的成本管理作为重点，通过这一点，我认识到有必要掌握与具体公司的详细投资评估和信息系统建设相关的决策过程。因此，作为业务流程开发基础的公司的渐进式研究，我们采访了Samson电子公司，了解有关SCM的投资评估过程（Supply Chain Management），使商品和服务的供应链不局限于国内，而是跨越国界，实现合理化。因此，虽然这一结论的一般性存在局限性，但笔者认为在日本以外的外国也能够确认。