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  1. A400 経済学部/経済学研究科
  2. A400b 紀要
  3. 経済科学
  4. 51(4)

小集団部門別採算制度研究の整理

https://doi.org/10.18999/ecos.51.4.89
https://doi.org/10.18999/ecos.51.4.89
01bb1957-e637-4453-8297-34538c3f0998
名前 / ファイル ライセンス アクション
ecos_51_4_89.pdf ecos_51_4_89.pdf (753.9 kB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2008-12-12
タイトル
タイトル 小集団部門別採算制度研究の整理
その他のタイトル
その他のタイトル Summarize of studies on cost accounting system by department of small group
著者 小沢, 浩

× 小沢, 浩

WEKO 25165

小沢, 浩

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OZAWA, Hiroshi

× OZAWA, Hiroshi

WEKO 25166

OZAWA, Hiroshi

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抄録
内容記述 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
内容記述タイプ Abstract
出版者
出版者 名古屋大学大学院経済学研究科
言語
言語 jpn
資源タイプ
資源 http://purl.org/coar/resource_type/c_6501
タイプ departmental bulletin paper
ID登録
ID登録 10.18999/ecos.51.4.89
ID登録タイプ JaLC
ISSN(print)
収録物識別子タイプ ISSN
収録物識別子 0022-9725
書誌情報 経済科学

巻 51, 号 4, p. 89-95, 発行日 2004-03-25
フォーマット
application/pdf
著者版フラグ
値 publisher
URI
識別子 http://hdl.handle.net/2237/10740
識別子タイプ HDL
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