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- Yamakita Haruo
- Chubu University
Bibliographic Information
- Other Title
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- 中小企業政策の変遷と管理会計の貢献
- 中小企業政策の変遷と管理会計の貢献 : 中小企業支援施策の実行と効果測定の支援
- チュウショウ キギョウ セイサク ノ ヘンセン ト カンリ カイケイ ノ コウケン : チュウショウ キギョウ シエン シサク ノ ジッコウ ト コウカ ソクテイ ノ シエン
- ―The Practice and Effect Measurement Support of SMEs Measures―
- ―中小企業支援施策の実行と効果測定の支援―
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Abstract
<p> I consider the next point in this article. First point, I confirm the SMEs problem recognized depending on the changes of the postwar SMEs policy. The second, I take up representative measures from SMEs measures and consider contribution of the Management Accounting about the practice and effect measurement of SMEs measures.</p> <p> For the postwar reconstruction period, for the SMEs problem called the unripe management technique of SMEs, management consulting and management textbooks supported improvement of the ability for SMEs management. On this occasion, contribution of the Management Accounting is to have introduced Cost Accounting method for SMEs management. During a period of growth stable from a high growth of economy, for the SMEs problem called gap in productivity between large enterprises and SMEs, investment and consulting by the Business Innovation Program was going to narrow the gap. A Purpose of the Business Innovation Program is to raise the productivity of SMEs by collectivization and cooperation. On this occasion, the Management Accounting contributed by the method such as budget control and investment management. In 1999, SMEs Basic Law underwent its first radical overhaul, the basic idea of the SMEs Basic Law switched it to the support of SMEs with a motivation and abilities, the leading figure of the policy changed from the public sector into a private engine. As a result, the consulting function changed from the public to a private, too.</p> <p> Under the new SMEs Basic Law, in the practice scene of SMEs measures, it became difficult to confirm contribution of the management accounting. On the other hand, contribution of the management accounting became very necessary in the effect measurement scene of SMEs measures. Therefore it is necessary to incorporate the effect measurement of SMEs measures in administrative evaluation system of a country and local government.</p>
Journal
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- Journal of Accounting Resarch for Small- and Medium-sized Entities
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Journal of Accounting Resarch for Small- and Medium-sized Entities 2016 (2), 13-25, 2016
Japan Accounting Association for SMEs