The relationship between utilization of management accounting and financial performance in service industry

DOI

Bibliographic Information

Other Title
  • サービス業の管理会計の利活用と経営成果の関係
  • From the viewpoint of sales accuracy and management accounting
  • 売上予算精度ならびに財管一致の視点から

Abstract

It is said that in the service industry the ratio of indirect cost is high and budget management system important. Therefore, in this thesis we analyzed the relationship between the utilization of management accounting system and firm performance. We found some evidence that the firms using accurate management system will have positive financial impact.

Journal

Keywords

Details 詳細情報について

  • CRID
    1390578780306256256
  • DOI
    10.14987/mjmar.14.1_31
  • ISSN
    21892776
    18827225
  • Text Lang
    ja
  • Data Source
    • JaLC
  • Abstract License Flag
    Disallowed

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