The Analysis of Path-dependence between financial performance and non financial indicator

本文从财务绩效与非财务指标之间的路径依赖角度进行研究。通过文献资料和访谈研究，明确了产销职能冲突的避免和利益调整机制的重要性。调查结果表明，这些因素与财务绩效之间存在一定的相关性。此外，事实证明，会计信息在市场营销和销售职能中没有用处。

This research was done from viewpoint of path-dependence between financial performance and non financial indicator. Based on archival and interview study, it was cleared that collision avoidance of function between manufacturing and sales and mechanism of interests adjustment were important. As a result of survey, it was suggested that there were a definite relation between their factors and financial performances. Moreover, it turned out that accounting information was not useful in marketing and sales function.