Performance Measurement in Japan

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Other Title
  • 日本における業績指標測定の現状
  • 日本における業績指標測定の現状〔含 討議〕
  • ニホン ニ オケル ギョウセキ シヒョウ ソクテイ ノ ゲンジョウ ガン トウギ

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Abstract

Despite the management accounting literature calls for performance measurement system which monitors not only financial measures but also nonfinancial ones, few prior researches inform what kind of measures they are managing. Especially in Japan, many firms devote their efforts to quality (i.e. Total Quality Management), new product development (i.e. Target Cost Management) and production system (i.e. Just In Time system). However little is known how Japanese firms collect performance measures from their activities and use them for their management. In this paper, performance measurement in Japanese firms are examined using survey data from manufacturing firm. The main focuses are, what kind of performance measures do Japanese firms tend to perceive important, what extent does each measure indicate and how these firms are managing their measure. Questionnaires are send to 837 firms listed their stocks in Tokyo stock exchange and 115 of them are replied. The evidence suggests that there are considerable gaps within the importance of each measure, the performance satisfactory of each measure and the number of the firms which monitor each measure. This result indicates that conceiving linkage between each measure and/or constructing management system like Total Quality Management is required. Therefore the performance measurement systems which monitor multiple measures (i.e. Balanced Scorecard) may be improve organizational performance in Japan.

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