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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.

在本研究项目中，调查了日本企业组织设计中最近的一个重要趋势，即与采用被称为“内部资本”的管理会计制度有关的趋势。内部资本制度完全等同于分部资产负债表，包括分部资本、分部储备和分部对总部的负债等科目。虽然自20世纪60年代以来，在日本企业中已经开始实施内部资本制度，但在20世纪80年代，新实施内部资本制度的企业数量显著增加。笔者对将事业部组织结构转变为集群型的日本企业进行了访谈研究，考察了企业战略目标与管理会计工具之间的关系。从访谈结果中发现，向集群型组织的转移与内部资本制度的使用之间存在显着关系。在我访问的公司中，还有一些其他的发现，几乎所有的受访者都倾向于将资本成本引入他们的决策标准和业绩衡量标准，并且一些公司已经引入了按集群或部门的现金流量表。基于以上观察，笔者得出结论：日本最近采用的内部资本制度反映了管理控制的目标观念从单阶段（会计基础）目标向多阶段（现金基础）目标的转变。