@article{oai:nagoya.repo.nii.ac.jp:00008972,
 author = {皆川, 芳輝 and Minagawa, Yoshiteru},
 issue = {4},
 journal = {経済科学},
 month = {Mar},
 note = {A success key factor for supply chains is trust, the core of which lies in the exchange of risk taking among supply chain partners (Das and Teng, 1998).  However, partners never dare to take economically unjustified risk only for the interest of others (Das and Teng, 1998, p.504).  This means that reduction in the degree of risk inherent in any transaction is critical to enhanced partner cooperation.  The causes of the highest risk that supply chain partners encounter vary depending on whether they fulfill the demand of the goods in the growth stage or in the maturity stage of the product life cycle.  Based on the classification, of the supply chain into the two categories, the study considered the respective supply chains’ managerial accounting practices that are useful to reduce risk.  Based on previous studies, this paper shows that real options are relevant to the management of emerging goods supply chains and a key managerial practice to the success of matured goods supply chain is throughput accounting.},
 pages = {41--53},
 title = {管理会計が与えるサプライチェーン・マネジメントへの貢献－リスク軽減策を中心にして－},
 volume = {51},
 year = {2004}
}