Empirical Research on the Controllership in Japanese Industrial Firms

本文对日本工业企业的控制职能，特别是预算控制职能进行了实证研究。通过问卷调查和对公司控制人进行深入的个人访谈。主要研究结果如下：许多公司把预算控制制度与管理绩效评价联系起来。这对分业公司来说尤其如此。(2)管理人员的权威和他们参与预算控制的程度是很强的，特别是在激进的事业部公司。(3)许多公司把销售量作为部门目标。很少采用ROI。然而，在激进的事业部公司中，分配公司成本后的净利润被用来确定产品的盈利能力和战略地位。(4)预算控制系统也用于战略演变。

An empirical research was conducted on the controllership functions in Japanese industrial firms, especially function of budgetrary control. The qustionnaire survey and the in-depth personal inter-views with corporate controllers were carried out. The main findings are as follows.(1) Many firms relate their budgetary control system to managerial performance evaluation. This is true especially for divisional firms.(2) Authority of managers and the extent of their participation in budgetary control are strong especially in aggresive divisional firms.(3) Many firms use sales volume as departmental goal. Few adopt ROI. In aggresive divisional firms, however, net profit after allocated corporate costs are used to identify profitability and strategic position of products.(4) Budgetary control system is used also for strategy evolution.