A study on the role of record-keeping and raw accounting records for the decision making in the business

本研究采用实际记录和周边史料相结合的方法，重点研究了会计记录在管理决策中的作用。我们使用的是第二次世界大战之前从事贸易业务的金松的史料。Kanematsu有一个非常详细的会计程序，将所有的会计记录和凭证提交给神户的总部，并每隔十天准备试算表。尽管这个过程看起来很复杂，但Kanematsu继续这样做，因为这是Kanematsu在第一次世界大战和1923年关东大地震之后挺过经济动荡的部分原因。历史会计记录也清楚地表明，大型制造公司的主要进口羊毛的盈利能力正在下降，Kanematsu采取了自担风险进口羊毛的政策，这一政策非常成功。

This study focus on the role of accounting records on the managerial decisions, using actual records and surrounding historical materials. We used the historical materials of Kanematsu before the WW II, which was engaged in the trading business. Kanematsu had a very elaborate accounting procedure, submitting all accounting records and vouchers to main office in Kobe and prepared trial balances every ten days. Though that procedure was seemed complicated, Kanematsu continued it because it was a part of reason why Kanematsu had survived the economic turbulence just after the WW I and the Great Kanto Earthquake in 1923. Historical accounting records also made it clear that the profitability of the main import, wool, to large manufacturing companies was declining and Kanematsu took a policy to import wool on its own risk and that policy was very successful.