A empirical research on the relation between divisional balance sheet and cash-flow management of division.

部门资产负债表与部门现金流管理关系的实证研究

基本信息

批准号：
09630127
负责人：
OGURA Noboru
金额：
$ 0.9万
依托单位：
Tsukuba University (1998)Tohoku University (1997)
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
1997
资助国家：
日本
起止时间：
1997 至 1998
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-09630127/
关键词：
decentralization management control balance sheet cost of capital cash flow investment center 利益責任単位

项目摘要

In this research project a recent significant tendency in the organizational design of Japanese companies was surveyed in relation to employment of the management accounting system called "internal capital". Internal capital system is entirely equal to the divisional balance sheet with the accounts such as divisional capital, divisional reservation and division's liability to headquarters. While internal capital system had been observed in some Japanese companies since 1960s, I pointed out a notable increase during 1980s in the number of the companies that newly introduced internal capital system.I carried out the interview research to the Japanese companies that had shifted their divisional organizations to cluster type and checked the relations between their strategic goals and management accounting tools. From results of interviews the significant relation was found out between the shift to cluster type of organization and employment of internal capital system. There were some other findings among the companies I visited that almost of interviewees had high tendency to introduce capital cost to their criteria of decisions and performance measurement and that some companies already introduced cash-flow statement by cluster or division. Based on the observations above, I could withdraw a conclusion that recently employed internal capital system in Japan reflected the change in goal concept of management control from single-period (accounting-based) goal to multi- periodical (cash-based) goal.

在该研究项目中，对日本公司组织设计的最新趋势进行了调查，该趋势与使用称为“内部资本”的管理会计系统有关。内部资本系统完全等于分区资产负债表，其帐户，例如分区资本，部门保留和部门对总部的责任。自1960年代以来，在一些日本公司中观察到内部资本系统，但我指出，在1980年代，新引入内部资本系统的公司数量有了显着增长。我向已经将其分区组织转移到集群类型的日本公司进行了访谈研究，并检查了其战略目标和管理会计工具之间的关系。从访谈的结果来看，在组织类型的转变与内部资本系统的就业之间发现了显着的关系。在我访问的公司中，还有一些其他发现，几乎受访者倾向于将资本成本引入其决策和绩效衡量标准，并且一些公司已经通过Cluster或Division引入了现金流量声明。根据上述观察结果，我可以撤回一个结论，即最近在日本采用内部资本系统反映了目标控制概念从单期（基于会计）目标到多周期（基于现金）目标的变化。