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

本研究的重点是会计记录在管理决策中的作用，使用实际记录和周围的历史资料。我们使用了二战前从事贸易业务的金松公司的史料。金松有一个非常复杂的会计程序，将所有的会计记录和凭证提交给神户的总公司，每十天准备一次试算表。虽然这个过程看起来很复杂，但金松公司还是坚持了下来，因为这是金松公司在第一次世界大战和1923年关东大地震之后的经济动荡中幸存下来的部分原因。历史会计记录也清楚地表明，大型制造公司的主要进口产品——羊毛的盈利能力正在下降，金松采取了一项政策，自担风险进口羊毛，这项政策非常成功。

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.