Comparative Study of Management Control

这项研究包括三个有关管理控制的课题。(1)日德目标成本管理比较：在案例研究的基础上，进行了调查研究。研讨会在神户举行，与来自日本、德国和美国的一些研究人员和实践者讨论了研究结果。(2)日德供应商管理比较：这是一篇论文。通过调查研究，揭示了德国产品开发周期延长的因素。(3)全球性组织管理会计的日英比较：我们发现：日本企业倾向于设计严格控制子公司的管理控制制度。日本公司子公司绩效与激励制度的关联度较低。日本公司倾向于要求其子公司提供太多信息，即使它们被认为拥有决策权。因此，他们没有被委派的感觉。

The Study covers three topics on management control.(1)Japanese-German Comparison of Target Cost Management : Based on the case study, the survey study was conducted. The workshop was held in Kobe to discuss the results of the study together with some of the researchers and practitioners from Japan, Germany and US.(2)Japanese-German Comparison of Supplier Management : The paper was published on this topic. Factors for longer leadtime of product development in German were uncovered through survey research.(3)Japanese-UK Comparison of Management Accounting for Global Organization : We find :a. Japanese companies had tendency to design management control system with tight control over their subsidiaries.b. Japanese companies had lower linkage of subsidiaries' performance to incentive system.c. Japanese companies were apt to demand too much information from their subsidiaries, even if they were said to have decision authority. Therefore, they did not feel delegated.