Design and Operation of Management Accounting System for Management of Local company in overseas country.

在本研究项目中，我们回顾了以前的文章，相关我们的研究，我们采访了15家公司，调查了约6000家在海外设有子公司的日本公司。我们通过这个项目发现了以下事实和发现。(1)他们有一些控制系统来管理他们在海外的子公司。“一揽子控制”的概念可适用于这种情况。(2)总部的政策和战略影响控制包的选择。(3)子公司所在地和所属行业也会影响总部对子公司的管理。

In this research project, we conducted review previous articles, related our research, and we interviewed fifteen companies and surveyed about 6000 Japanese companies, which have subsidiaries in overseas. We found the following facts and findings through this project. (1) They have some control systems for managing their subsidiaries in overseas. The concept of “control package” could be applied to this situation. (2) The policy and strategy of headquarters affect the selection of control package. (3) Location and industry category of subsidiaries also affect the management by their headquarters.