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AA00260481-19960002-00704521
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AA00260481-19960002-00704521.pdf
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本文公開日 |
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タイトル |
タイトル |
Management accounting for strategic alliances
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著者 |
名前 |
園田, 智昭
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カナ |
ソノダ, トモアキ
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ローマ字 |
Sonoda, Tomoaki
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所属 |
Faculty of Business and Commerce, Keio University
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Society of Business and Commerce, Keio University
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日付 |
出版年(from:yyyy) |
1996
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上位タイトル |
名前 |
Keio business review
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翻訳 |
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巻 |
34
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年 |
1996
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開始ページ |
1
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終了ページ |
10
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This article discusses management accounting for contractual strategic alliances. When two companies lack the enough managerial resources to individually implement their own objectives perfectly, strategic alliances are adopted. Each company provides its own resources and conducts the business affairs in partnership to achieve both objectives at the same time. There are two characteristics of strategic alliances. The first characteristic of strategic alliances is that there is not a master and servant relationship between two companies. So one company's objectives do not have any priority over the other's objectives. Moreover, strategic alliances do not allow one company to pursue profits at the expense of the partner. The second characteristics is that the negotiation process is significant. The decision making process of strategic alliances is divided into five steps. This article discusses management accounting problems of the fifth step. In this step, companies negotiate the contents of strategic alliances. Profits will be divided according to the rate of managerial resources provided by each company. Therefore, the most important management accounting information is one which is associated with the allocation of managerial resources. I discuss the following four problems. (1)Decision making when the managerial resources are qualitative (2) The influence of corporate expenses on decision making (3) Disclosure of the premise of management accounting information (4) Possibility of changes of capacity costsv
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Mar 17, 2008 | | タイトル, フリーキーワード, タイトル タイトル, キーワード を変更 |
Mar 17, 2008 | | フリーキーワード, キーワード を変更 |
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