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

财务绩效与非财务指标的路径依赖分析

• 批准号: 20730301
• 负责人: FUJITA Tomotake
• 金额: $ 2.5万
• 依托单位: Yamaguchi University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Young Scientists (B)
• 财政年份: 2008
• 资助国家: 日本
• 起止时间: 2008 至 2010
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-20730301/
• 关键词: 管理会計; 非財務指標; マーケティング

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.

本研究从财务绩效与非财务指标之间路径依赖的角度进行研究。通过文献资料和访谈研究，明确了避免产销职能冲突和利益调整机制的重要性。调查结果表明，他们的因素与财务绩效之间存在一定的关系。此外，事实证明，会计信息在营销和销售职能中没有用处。