Application Criteria of Management Accounting for SMEs

DOI
  • Motohashi Masami
    Professor, Graduate School of Professional Accountancy, Meiji University

Bibliographic Information

Other Title
  • 中小企業管理会計の適用基準

Abstract

<p>Small and medium-sized enterprises: SMEs in Japan generally do not have excellent Management Accounting Systems. This is a typical problem for SMEs. In this paper, the author first explained the Life Cycle Stage Model of SMEs Management Accounting. Second, I explained the Application Criteria for SMEs Management Accounting.In other words, the relationship between the three approaches is shown in a triangular diagram: the first Application Criteria: TQM/Marketing Management Accounting/Information Analysis: TQM/MMAIS approach, the second Application Criteria: Health and Productivity Management approach, and the third Application Criteria: SDGs approach. It was revealed. There, the relationship between the applicable company model and the applied company is explained by calling it the application triangle systems.</p>

Journal

Keywords

Details 詳細情報について

  • CRID
    1390862732250364928
  • DOI
    10.24747/jma.32.2_61
  • ISSN
    24340529
    09187863
  • Text Lang
    ja
  • Data Source
    • JaLC
  • Abstract License Flag
    Disallowed

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