管理会計における生産マネジメント情報の 測定・収集に関する課題

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  • カンリ カイケイ ニ オケル セイサン マネジメント ジョウホウ ノ ソクテイ シュウシュウ ニ カンスル カダイ

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Abstract

Recently, strategic performance measurement system like Balanced Scorecard is one of the hottest topics in the management accounting field. Balanced Scorecard is expected to overcome the limitation of evaluating firm’s performance with financial measures alone. An exclusive reliance on financial measures in a management system promoted short-term behavior that sacrificed long term value creation for short-term performance. Balanced Scorecard supplemented financial measures with nonfinancial measures like customer satisfaction and / or defect rate to evaluate overall firms’ value. However, measuring and managing nonfinancial measures is not so easy. First, there are many kinds of variety, thus they are hard to integrate for management purpose. Second, non financial measures, especially operational measures are too precise to use for decision making. These measures are mostly process based and used for improving effectiveness of the production process. This paper discusses about the research issues that relate to measuring operational measures with accounting numbers for measuring performance strategically.

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