ミニ・プロフィットセンター・システムの特徴と効果 : 住友電気工業(株)の予備的調査を通じて

概要

論文の詳細を見る
The purpose of this paper is to clarify elements and effects of microprofit center system (MPC), as a promising management control system to promote revitalization of lower managers and other employees. The former half of the paper reviews published case studies of MPC, and it found six effects by the system; (1) cost decrease, (2) productivity increase, (3) products/material stock decrease, (4) slack decrease, (5) flexible deployment of workers, (6) change in workers' attitude, (7) cooperation with suppliers. It also recognized a few elements of the system; profit and loss statement for MPC, monthly performance meeting, small rewards for MPC performance, pseudo-stock certificates. The latter half of the paper examined these MPC elements and effects by the preliminary case study of Sumitomo Electric Inc. (SEI), a major wire and cable manufacturer. At SEI, almost all effects pointed out by prior studies were found. But among the MPC elements, only two are commonly recognized; profit and loss statement for MPC and monthly performance meeting. The findings from the case indicate that these two elements have some relationship with MPC effects. Finally, directions for future MPC research are presented.
青森公立大学の論文
2003-09-30