How Management Accounting Systems Should be Construdted Understructual Depression

结构性萧条下应如何构建管理会计体系

• 批准号: 07630129
• 负责人: SAKURAI Michiharu
• 金额: $ 0.58万
• 依托单位: Senshu University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 1995
• 资助国家: 日本
• 起止时间: 1995 至 1997
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-07630129/
• 关键词: Structual Depression; Management Accounting; Cost Management; Information Technology; Financial Organization; Overhead Management; ABC; ABM; 間接費の効率化; キャッシュフロー; 財務組織; 銀行業のABC; 構造的不況; 日米の競争力比較; 情報技術の展開; 活動基準原価計算(ABC); リストラ; ソフトウェアの担保評価; 間接

During the year 1996 through 1998 I received fund from the Education department. My research results during those years are as follows :First, focus of my research was on overhead management for effective management. My research results on this subject ware Overhead Management (Chuokukeizai Press) Intergrated Cost Management (Productivity Press, Portland in US) and other papers.Second, I published research results on Information Technology. I published two books : Accounting and Control for Personal Computer (Chuoukeizai Press) and Finance Strategy in Emerging Software Companies (Computer Age).Third, financial organizations between Japan and the US were studied and compared. The results was published in the form of book, entitled Financial Organization inJapan (Zeimukeiri Kyoukai). I wrote Chapter 1 and 2 as editor.Fourth, some papers were published in the area of Cost Management. One is theoretical and the other is practical paper on the application to banking systems in Japan.Lastly, as finals I wrote the book, entitled Management Accounting (Doubunnkann Press) and made a mail survey : the survey results were published in Japanese and English as a title "How Japanese Managemenet Accounting Systems have Changed under Structural Depression" Senshu Journal of Management.

从1996年到1998年，我接受了教育部的资助。这些年来，我的研究成果如下：第一，我的研究重点是管理费用管理的有效管理。我在这方面的研究成果有《管理费管理》（中央经济出版社）、《综合成本管理》（生产力出版社，美国波特兰）等论文。第二，我发表了关于信息技术的研究成果。我出版了两本书：《个人电脑的会计与控制》（中央经济出版社）和《新兴软件企业的财务战略》（计算机时代）。第三，对日本和美国的财务组织进行了比较研究。研究结果以《日本金融组织》一书的形式出版。第四，在成本管理领域发表了一些论文。最后，作为期末论文，我撰写了《管理会计》（Doubunnkann出版社）一书，并进行了邮件调查。调查结果以“结构性萧条下的日本管理会计制度如何变化”为题，用日文和英文发表。

项目成果

Michiharu Sakurai, Michael Bromwich and Patrich McCabe: "How Japanese Management Accounting Systems have Changed under Structural Depression" Business Journal at Senshu. No.66, March. 131-174 (1998)

Michiharu Sakurai、Michael Bromwich 和 Patrich McCabe：《日本管理会计体系在结构性萧条下如何发生变化》商业期刊 Senshu。

Michiharu Sakurai: "From Cost Management to ICM" Business Accounting. Vol.50, No.2. 49-54

Michiharu Sakurai：“从成本管理到ICM”商业会计。

櫻井通晴: "『管理会計』" 同文舘, 400 (1997)

樱井道晴：“‘管理会计’”同文馆，400（1997）

櫻井 通晴: "コストマネジメント導入と適用事例" バンキング. Vol. 28 No. 3. 84-91 (1998)

樱井道晴：《成本管理介绍及应用实例》，《银行业》，第 28 卷，第 3 期，84-91。

Michiharu Sakurai: "Introduction of ABC to Banking Industry" Banking. Vol.28, No.3. 84-91

Michiharu Sakurai：“将 ABC 引入银行业” 银行业。