R&D活動が管理会計に与える影響
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概要
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R&D activities of private companies have an interest for us. They have been studied in terms of accounting control with budgetary upper bounds and/or an economic analysis of cost-effect. This paper has an intent to consider R&D-related problems so as to embed R&D in the framework of managerial accounting by extending a frontage to R&D. We would assume conveniently that the framework has four abilities ; planning and contol, decision making and performance evaluation. This paper is composed of four sections. Namely, the first gives an outline of R&D conventionally explained. The second and the third review the preceeding content from a different angle. The former contains some ideas for managing R&D. One of them is a Returnmap which depicts R&D program as a whole including Break-Even-Time, Time-to-Market, and so on. Compiling long-, medium- and short-term maps, we could make up an entire R&D portfolio time balance (R&D PTB). The latter focuses on "resources" necessary for R&D according to 'A resource-based view of firm' by Wernerfelt. In that view, Intangibles are one among three resources. They are sources of output-differentials, and have a characteristic of untradablity in the market. For example, knowlege of technology, R&D system and staff, and skillfull veterans count for much. And resources allocation determines complementarity of assets. Complementarities of assets are defined ; service potentials are born when and only when there are combinations among the tangible (physical) assets or between intangible (information) and tangible (physical). We could draw an diagram of so-called an inverse triangle from that view. The triangle would have a possibility leading to 'a higher intangible resources deployment (HI-REDE).' The fourth is final and gives a brief summary of this paper. The point is two-tiered. First, we made some R&D-related problems clear by extending just a little a frontage to R& D. Then, we contended that what inspires innovations is resources allocation. In the final analysis, we conclude that R&D activities enhance managerial accounting capabilities (MAC) to cope' with a variety of problems including the two aboved.
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