環境共生時代における企業経営の対応 : 付加価値の成果配分を通じて(環境共生時代における産業・経営・会計の諸問題パートI)
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概要
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Symbiosis, a biological term, suggests a new direction of business management, and is bound to impose certain restraints on corporate behavior in the form of demanding social symbiosis and, accordingly, environmental symbiosis. Corporations cannot help but become more conscious of this demand for benefit sharing in social symbiosis, and are called upon to quantize what is to be shared and to seek greater efficiency in value realization. Japanese corporations have a certain characteristic which can be ascribed to the Japanese way of business management. It finds its manifestatons in the system of employment, that of taxation and that of finance. These are constituent elements of value added and, at the same time, structural factors of the high level of fixed costs prevailing in Japan. Pursuit of efficiency in respect to these factors is indispensable in this age of environmental symbiosis. The data on value added in the Bank of Japan format used here are in sufficiently extensive circulation to permit ready access, and are appreciated as a persuasive measure of the efficiency of business management as they can explain the creation of surplus value and the source of fruit sharing by corporations. This paper is designed to figure out the sharing of social symbiosis toward environmental symbiosis according to a calculation table and to visualize it in a graph with respect to a technique for extracting the share from the pertinent value added the corresponding externally purchased value (pre-delivery cost).
- 日本大学の論文
- 1993-04-15