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現場レベルでの利益責任と会計情報の利用
http://hdl.handle.net/10069/28519
http://hdl.handle.net/10069/28519fc29c186-c666-4b7c-b847-feb138eb0d76
名前 / ファイル | ライセンス | アクション |
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keizai91_4_67.pdf (353.1 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2012-04-26 | |||||
タイトル | ||||||
タイトル | 現場レベルでの利益責任と会計情報の利用 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | low level | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | empowerment | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | accountability | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | profit center | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | accounting information | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
庵谷, 治男
× 庵谷, 治男 |
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著者別名 | ||||||
姓名 | Otani, Haruo | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | This paper reveals what is the remained issue of profit management at low level.Profit management at low level means that an organization empowers low-level managers and employees and gives them accountability to achieve profit targets. For example, Micro-Profit Center (MPC) is one of the representatives. Here, four topics are explored based on reviews of previous studies. First, what areas are set to research the low levels? Second, what does the deference of interdependence influence ramifications of profit center at low level? Third, what effect is expected when profit responsibility is given to a ramified center? Last, what role is requested using accounting information at low level? The conclusion of this paper provides several future issues to carry out more advanced research. |
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書誌情報 |
経営と経済 en : Journal of Business and Economics 巻 91, 号 4, p. 67-94, 発行日 2012-03-25 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869101 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
出版者 | ||||||
出版者 | 長崎大学経済学会 | |||||
出版者別言語 | ||||||
Economics Society of Nagasaki University | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 經營と經濟, vol.91(4), pp.67-94; 2012 |