Bibliographic Information
- Other Title
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- ゲンバ レベル デ ノ リエキ セキニン ト カイケイ ジョウホウ ノ リヨウ
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Abstract
This paper reveals what is the remained issue of profit management at low level.Profit management at low level means that an organization empowers low-level managers and employees and gives them accountability to achieve profit targets. For example, Micro-Profit Center (MPC) is one of the representatives. Here, four topics are explored based on reviews of previous studies. First, what areas are set to research the low levels? Second, what does the deference of interdependence influence ramifications of profit center at low level? Third, what effect is expected when profit responsibility is given to a ramified center? Last, what role is requested using accounting information at low level? The conclusion of this paper provides several future issues to carry out more advanced research.
經營と經濟, vol.91(4), pp.67-94; 2012
Journal
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- Journal of Business and Economics
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Journal of Business and Economics 91 (4), 67-94, 2012-03-25
長崎大学経済学会
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Details 詳細情報について
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- CRID
- 1050005822286620160
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- NII Article ID
- 110009494179
- 120006985826
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- NII Book ID
- AN00069150
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- ISSN
- 02869101
- 18828728
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- HANDLE
- 10069/28519
- 10069/30996
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- NDL BIB ID
- 023625765
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- Text Lang
- ja
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- Article Type
- departmental bulletin paper
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- Data Source
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- IRDB
- NDL
- CiNii Articles
- KAKEN