日本企業における連結経営 : グローバリゼーションと経営意思決定

概要

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The purpose of this paper is, based on the result of my field survey carried out in 1999 and 2000, to examine the consolidated management and the evolution of globalization in Japanese major corporations, reviewing both in 2003 and in 2006 to check up on and take in the changes happening after the basic survey. Japanese corporations had maintained their divisional appraisal system only with the divisions within the parent company, but in the middle of '90s they have adopted Consolidated Divisional Appraisal System which aims to measure the financial performance of each product division with its subsidiaries in consolidated basis. Furthermore, the human resources management system in Japanese corporations has become a little different style from Japanese typical system, adopting so called "pay for job" system. Then, some of Japanese corporations have adopted Consolidated Organizational Chart as the general concept of the product strategy.
2006-12-25