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- Fukuda Junji
- Faculty of Business Administration, Hosei University
Bibliographic Information
- Other Title
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- 純粋持株会社における全体最適と部分最適
- ジュンスイ モチカブ ガイシャ ニ オケル ゼンタイ サイテキ ト ブブン サイテキ
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Abstract
<p>The purpose of this research is to show the design of management systems a group use to tackle the sub-optimal decision making of operational companies and foster total optimization as a group. Based on interviews with KIRIN GROUP, we obtained the following results. KIRIN GROUP does not allow the director of holdings to sit as a director of operational companies. All profits acquired by operational companies are transferred to holding company as dividends. These practices make it possible for holdings to make optimal decision makings as a group. In addition, the design of MCSs such as KISMAP and performance measurement and evaluation systems ensure that group-level strategies are incorporated in the operational company-level strategies and ensure their execution. Furthermore, to promote cooperation among operational companies, KIRIN GOURP use brand management systems. However, behind the initiatives used by holdings, the informal network among project members based on the past common project experience plays an important role.</p>
Journal
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- The Journal of Management Accounting, Japan
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The Journal of Management Accounting, Japan 27 (2), 27-44, 2019-03-31
The Japanese Association of Management Accounting
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Keywords
Details 詳細情報について
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- CRID
- 1390845713068887552
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- NII Article ID
- 130007650017
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- NII Book ID
- AN10538994
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- ISSN
- 24340529
- 09187863
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- NDL BIB ID
- 029694501
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- Text Lang
- ja
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- Data Source
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- JaLC
- NDL
- CiNii Articles
- KAKEN
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- Abstract License Flag
- Disallowed