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AN00234698-20170200-0073.pdf
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Download
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:2.6 MB
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| Last updated |
:Feb 27, 2018 |
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Total downloads since Feb 27, 2018 : 654
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| Title |
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管理会計成熟度と組織業績との関係性 : 製造業における探索的分析
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| Kana |
カンリ カイケイ セイジュクド ト ソシキ ギョウセキ トノ カンケイセイ : セイゾウギョウ ニ オケル タンサクテキ ブンセキ
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Kanri kaikei seijukudo to soshiki gyoseki tono kankeisei : seizogyo ni okeru tansakuteki bunseki
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Exploring the relationship between management accounting practices maturity and organizational performance: empirical evidence from large Japanese manufacturing firms
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吉田, 栄介
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ヨシダ, エイスケ
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Yoshida, Eisuke
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| Affiliation |
慶應義塾大学商学部
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徐, 智銘
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Xu, Zhiming
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| Affiliation |
慶應義塾大学大学院商学研究科後期博士課程
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慶應義塾大学出版会
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ケイオウ ギジュク ダイガク シュッパンカイ
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Keio gijuku daigaku shuppankai
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2017
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三田商学研究
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| Name (Translated) |
Mita business review
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| Volume |
59
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| Issue |
6
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2017
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2
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| Start page |
73
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89
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| Abstract |
本研究の目的は, 管理会計(プランニング・コントロールとコストマネジメント)成熟度と組織業績との関係性を実証的に探究することである。分析結果から, 売上高低下企業群において, 対業種平均営業利益に対する設備投資の経済性計算の多様性の正, 非財務指標の活用の逆U字型, 製品開発コストマネジメントと製造コストマネジメントの交互作用の正の影響などを観測した。
This study aims to explore the relationship between management accounting practices with respect to planning-control maturity, cost management maturity and organizational performance. The main results indicate that for firms with sales reduction, their operating profit (in proportion to industry average) is positively associated with the diversity of capital budgeting usages, is associated with non-financial performance indicators usages with the inverted U-shape, and is positively associated with an interaction item of product development phase cost management and production phase cost management.
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| History |
| Feb 20, 2018 | | 著者,資源タイプ を変更 |
| Feb 26, 2018 | | 本文,日付 出版年(to:yyyy),著者 を変更 |
| Feb 27, 2018 | | 著者 を変更 |
| Feb 27, 2018 | | 著者 所属 を変更 |
| Feb 27, 2018 | | 著者 を変更 |
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