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Strategic Business Change with Accounting Data : the case of SMEs
http://hdl.handle.net/10191/47998
http://hdl.handle.net/10191/479984bb0c9d8-8ce3-42e7-a7a4-2365285a1868
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
103_99-113.pdf (3.2 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2017-10-18 | |||||
| タイトル | ||||||
| タイトル | Strategic Business Change with Accounting Data : the case of SMEs | |||||
| タイトル | ||||||
| タイトル | Strategic Business Change with Accounting Data : the case of SMEs | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Strategic Business Change | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Accounting Data | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Process Price | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Process Cost | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | SMEs | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 著者 |
Ogushi, Yoko
× Ogushi, Yoko |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | In order to survive under the global competitive environment, even in Small and Medium-Sized Enterprises (SMEs) defines their own startegy and have done the management accounting practices for its realization. Needless to say that these are some researches for management accounting practice at SMEs, but they are just researching if SMEs adopt it or not without focusing on how and for what they adopt them. In fact, there is less discussion on the relation between the strategy implementation and management accounting. In this paper, we examine and analyze the case of SUWADA Inc. Co., who has become a manufacturer of the high quality and high proit of nail clippers without the mechanization of the maufacturing process, as a case of successful business transformation with management accounting. We also mention that how they have been brought up skilled workers with management accounting. | |||||
| 書誌情報 |
新潟大学経済論集 en : 新潟大学経済論集 巻 103, p. 99-113, 発行日 2017-09 |
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| 出版者 | ||||||
| 出版者 | 新潟大学経済学会 | |||||
| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 02861569 | |||||
| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AN00183269 | |||||
| 著者版フラグ | ||||||
| 値 | publisher | |||||
