A Study on Relation between Budgeting and Ringi System

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  • 予算管理と稟議制度の関係についての一考察
  • ヨサン カンリ ト リンギ セイド ノ カンケイ ニ ツイテ ノ イチ コウサツ

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<p>This writing is intended to clarify the actual condition, effects, and problems on the relation between budgeting and ringi system, especially from studies of participative budgeting and ringi system, focusing on Japanese companies’ characteristic ringi system used on budgeting. It is mainly based on the findings of the written survey, which target 1,791 listed companies on the first section of the Tokyo Stock Exchange. As a result, it reveals that ringi system remains used on budgeting at Japanese companies and both participative budgeting and ringi system involve managers with an organization’s decision-making and have the function of vertical and horizontal information sharing. Using ringi system on budgeting causes some obstacles because budgeting and ringi system operate in different ways, but expect synergetic effect, thereby ringi system plays a lot of role on budgeting.</p>

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