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AN00234698-20220400-0093.pdf
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Download
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:2.1 MB
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| Last updated |
:Aug 9, 2022 |
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Total downloads since Aug 9, 2022 : 259
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| Title |
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日本企業の経営企画部門の役割 : コントローラーとしての視点
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| Kana |
ニホン キギョウ ノ ケイエイ キカク ブモン ノ ヤクワリ : コントローラー トシテノ シテン
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Nihon kigyō no keiei kikaku bumon no yakuwari : kontorōrā toshiteno shiten
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The role of corporate planning departments as controllers in Japanese companies
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日本企業におけるコントローラーとしての経営企画部門の役割
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ニホン キギョウ ニ オケル コントローラー トシテノ ケイエイ キカク ブモン ノ ヤクワリ
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Nihon kigyō ni okeru kontorōrā toshiteno keiei kikaku bumon no yakuwari
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横田, 絵理
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ヨコタ, エリ
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Yokota, Eri
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慶應義塾大学商学部
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鬼塚, 雄大
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オニツカ, ユウダイ
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Onitsuka, Yudai
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明海大学
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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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Keiō gijuku daigaku shuppankai
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2022
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三田商学研究
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Mita business review
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| Volume |
65
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1
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2022
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4
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| Start page |
93
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108
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| Abstract |
本研究は，日本企業の経営企画部門がどのような業務を行っているのかを検証し，経営企画部門の業務とマネジメント・コントロール・システムの特徴との関係性について検討している。質問票調査に基づく分析の結果，日本企業における経営企画部門はマネジメント・コントロールの担い手であり，戦略支援も行っている状況が明らかになった。加えて，経営企画部門の業務特性によって，構築・運用されるマネジメント・コントロール・システムの特徴が異なることも明らかとなった。
This study examines the role of corporate planning departments in Japanese companies and examines the relationship between the work of corporate planning departments and the characteristics of management control systems. As a result of the analysis based on the questionnaire survey, it was revealed that corporate planning departments in Japanese companies are responsible for management control and also provide support for strategy implementation. In addition, we found that the characteristics of the management control systems constructed and operated by management planning departments differed depending on the characteristics which they were responsible for.
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