小集団部門別採算制度研究の整理

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タイトル別名
  • Summarize of studies on cost accounting system by department of small group
  • 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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説明

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

収録刊行物

  • 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

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