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- Tobita Tsutomu
- Fukuoka University
Bibliographic Information
- Other Title
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- 中小製造企業におけるマネジメント・コントロール・システムの移転と定着
- 中小製造企業におけるマネジメント・コントロール・システムの移転と定着 : 株式会社東海合金製作所における経営改革を題材に
- チュウショウ セイゾウ キギョウ ニ オケル マネジメント ・ コントロール ・ システム ノ イテン ト テイチャク : カブシキ ガイシャ トウカイ ゴウキン セイサクジョ ニ オケル ケイエイ カイカク オ ダイザイ ニ
- ―The case of Tokai Gokin Seisakusho―
- ―株式会社東海合金製作所における経営改革を題材に―
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Abstract
<p> This paper clarifies how Management Control System (MCS) in SMEs, has been transferred to affiliated companies and is trying to establish MCS by survey and interview researches. This paper will explain how MCS relocation and establishment by the key person and the organization members is being carried out in SMEs without sufficient human resources.</p> <p> This paper suggests the importance of developing professional managers or executives who are familiar with management accounting system and management by objectives in relocation and establishment of MCS in SMEs. Specifically, Setting goals based on MCS (budget and goal management system), clarifying performance evaluation, and carefully communicating with company members make MCS work fro management reform. This means previous studies on US start-up companies such as Davila (2005) also applies to Japanese SMEs.</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 2020 (6), 14-30, 2020
Japan Accounting Association for SMEs