A Positive Research on Management Environment and Transferring Management Accounting and Cost Management Practices of Japanese. Multinationals into Foreign-affiliates in Asia based on Interview Survey

日本管理环境与转移管理会计和成本管理实践的实证研究。

• 批准号: 12630152
• 负责人: INOUE Shinichi
• 金额: $ 2.05万
• 依托单位: KAGAWA UNIVERSITY
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2000
• 资助国家: 日本
• 起止时间: 2000 至 2003
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-12630152/
• 关键词: Japanese multinationals; ASEAN; Performance Evaluation; National culture; International transfer pricing; Management accounting; Cost management; NIES; Budgeting; 経営環境; 中華人民共和国; アジア的; アジア; 欧州; 東アジア; コスト・マネジメント

The main purpose of this project is to reveal characteristic features of management accounting and cost management practices in Japanese affiliated companies in Asia : China, Taiwan, South Korea, Singapore, Malaysia, Vietnam and Indonesia. Main emphasis was put on interview surveys to the directors and managements of those companies to the following topics: management practices, cost management practices, transfer pricing, performance evaluation and budgeting. At the same time major functions of the regional headquarters were also surveyed.The findings are as follows.1)The following features of Japanese companies in Asia have been clarified through the research : Overseas management divisions (organizations) in their parent companies, local headquarters, localizing management functions, monthly financial reporting systems, international transfer pricing, performance evaluation systems in overseas operations, budgetary control and financing.2)The positioning of regional headquarters in … More Asia are not so much localized compared with those of North America and Europe. Not only cultural differences but also regional distances from Japan have much influenced on the role of the regional headquarters. Asian regional headquarters are closer relationship with Japanese parent companies than other two areas.3)Japanese management accounting related with production (management) systems and Japanese management styles have been highly introduced in Asian countries.4)Judging from interview surveys, cultural differences (languages, religions, races and so oil) in Asian countries are much wider than other two regions than expected and Japanese affiliated companies in Asia are welcomed to adapt to those cultural differences.5)The problems of international transfer pricing are not so acute and critical for Japanese companies in Asia as to those of American and European counterparts.6)Performance evaluation of Japanese affiliated companies in Asia are similar to that of America and Europe. In case of Japanese top-managements they are evaluated by the bosses of Japanese parent companies in Japan and local top management and lower managements have been evaluated by the local top-managements, for examples, managing directors, presidents or their senior mangers.7)The power balance of budgetary control between Japanese multinationals and overseas operations, is less deligated to local affiliates than the American or EU counterparts. Less

该项目的主要目的是揭示日本关联公司在亚洲（中国、台湾、韩国、新加坡、马来西亚、越南和印度尼西亚）的管理会计和成本管理实践的特征。主要重点对这些公司的董事和管理层进行访谈调查，主题包括：管理实践、成本管理实践、转让定价、绩效评估和预算。同时还对地区总部的主要职能进行了调查。调查结果如下。1）通过研究，明确了日本企业在亚洲的以下特征：母公司的海外管理部门（组织）、当地总部、管理职能本地化、月度财务报告制度、国际转让定价、海外业务绩效评估制度、预算控制和融资。2）地区总部在亚洲的定位……更多 与北美和欧洲相比，亚洲的本地化程度并不高。不仅是文化差异，而且与日本的地域距离也对地区总部的作用产生了很大影响。亚洲地区总部与日本母公司的关系比其他两个地区更为密切。3）与生产（管理）体系相关的日本管理会计和日本的管理风格在亚洲国家得到了高度的引进。4）从采访调查来看，亚洲国家的文化差异（语言、宗教、种族和石油等）比其他两个地区比预期要广泛得多，欢迎在亚洲的日资企业适应这些文化差异。5）存在的问题 国际转让定价问题对于在亚洲的日本企业来说并不像美国和欧洲同行那样尖锐和关键。6）日本在亚洲关联公司的绩效评估与美国和欧洲的绩效评估相似。对于日本的高层管理人员，他们由在日本的日本母公司的老板进行评估，当地的高层管理人员和下层管理人员则由当地的高层管理人员（例如董事总经理、总裁或其高级管理人员）进行评估。7）日本跨国公司与海外业务之间的预算控制权力平衡，与美国或欧盟同行相比，对当地子公司的重视程度较低。较少的

项目成果

Inoue, S.: "An Empirical Study of Management Accounting of Japanese Multinationals"Kagawa University Economic Review. Vol.75, No.2. 33-94

Inoue, S.：“日本跨国公司管理会计的实证研究”香川大学经济评论。

井上 信一: "NIES進出日系企業の管理会計・原価管理に関する調査研究"研究年報(香川大学経済学部). 第42-2号. 1-57 (2003)

井上真一：《日本企业向NIES扩张的管理会计和成本控制调查研究》研究年度报告（香川大学经济学院）第42-57号（2003年）。

Inoue, S.: "A Survey Data on Accounting Information Systems in Japanese Manufacturing Companies"Kagawa University Economic Review. Vol.76, No.3. 309-330 (2003)

Inoue, S.：“日本制造企业会计信息系统的调查数据”香川大学经济评论。

井上 信一: "デザイン・インと原価企画の国際移転再考-1992年と1997年の比較を中心に-"香川大学経済論叢. 第74巻 第3号. 71-91 (2001)

Shinichi Inoue：“重新考虑设计导入和成本规划的国际转移 - 重点比较 1992 年和 1997 年 -”香川大学经济评论系列，第 74 卷，第 3 期。71-91（2001 年）。

井上 信一: "デザイン・インと原価企画の国際移転再考 -1992年と1997年の比較を中心に-"香川大学経済論叢. 第4巻第3号. 71-91 (2001)

Shinichi Inoue：“重新考虑设计导入和成本规划的国际转移 - 重点比较 1992 年和 1997 年 -”香川大学经济评论系列，第 4 卷，第 3 期。71-91（2001 年）。