Empirical Research on the Controllership in Japanese Industrial Firms

本文对日本工业企业的控制权功能，尤其是预算控制功能进行了实证研究。进行了问卷调查，并与公司控制人进行了深入的个人访谈。主要研究结果如下：(1)许多企业将预算控制系统与管理绩效评价联系起来。这一点对于事业型公司尤其如此。(2)管理人员在预算控制中的权威性和参与程度都很强，尤其是在进步型事业型公司。(3)许多公司将销售额作为部门目标。很少有人采用ROI。然而，在集团型分部企业中，扣除分配的企业成本后的净利润被用来识别产品的盈利能力和战略地位。(4)预算控制系统也用于战略演变。

An empirical research was conducted on the controllership functions in Japanese industrial firms, especially function of budgetrary control. The qustionnaire survey and the in-depth personal inter-views with corporate controllers were carried out. The main findings are as follows.(1) Many firms relate their budgetary control system to managerial performance evaluation. This is true especially for divisional firms.(2) Authority of managers and the extent of their participation in budgetary control are strong especially in aggresive divisional firms.(3) Many firms use sales volume as departmental goal. Few adopt ROI. In aggresive divisional firms, however, net profit after allocated corporate costs are used to identify profitability and strategic position of products.(4) Budgetary control system is used also for strategy evolution.