管理会計における生産マネジメント情報の測定・収集に関する課題

概要

論文の詳細を見る
Recently, strategic performance measurement system like Balanced Scorecard is one of thehottest topics in the management accounting field. Balanced Scorecard is expected to overcomethe limitation of evaluating firm's performance with financial measures alone. An exclusive relianceon financial measures in a management system promoted short-term behavior that sacrificedlong term value creation for short-term performance. Balanced Scorecard supplemented financialmeasures with nonfinancial measures like customer satisfaction and / or defect rate to evaluateoverall firms' value.However, measuring and managing nonfinancial measures is not so easy. First, there are manykinds of variety, thus they are hard to integrate for management purpose. Second, non financialmeasures, especially operational measures are too precise to use for decision making. Thesemeasures are mostly process based and used for improving effectiveness of the production process.This paper discusses about the research issues that relate to measuring operational measureswith accounting numbers for measuring performance strategically.
桃山学院大学の論文
2006-03-15