Summarize of studies on cost accounting system by department of small group

小沢 浩, OZAWA Hiroshi

doi:10.18999/ecos.51.4.89

Bibliographic Information

Other Title

小集団部門別採算制度研究の整理
ショウシュウダンブモンベツサイサンセイドケンキュウノセイリ

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Description

This paper studies the administrative methods such as amoeboid management, mini profit center, and line company system, under the subject of the cost accounting system by department of small group as a whole. It summarizes discussions on these methods from three points of organizational structure, management accounting system, and motivation. The characteristic of this system is not just the promotion of decentralization, but rather the coordination method to manage highly decentralized organization effectively. Then, the management accounting system functions together with its organizational structure as the navigation to discover problems early and precisely. And it is necessary to pay attention to discussions because the motivation expected for this system is different from the motivation in the context of the administration theory of Taylor

Journal

経済科学

経済科学 51 (4), 89-95, 2004-03-25

名古屋大学大学院経済学研究科