@article{oai:niigata-u.repo.nii.ac.jp:00007437, author = {金, 紅花}, journal = {現代社会文化研究, 現代社会文化研究}, month = {Dec}, note = {This paper clarifies the relationships between the BSC and the traditional non-financial management tools, such as MBO (Management by Objectives) and Hoshin Management (Hoshin Kanri in Japanese). The author has conducted a questionnaire survey of the performance management based on the BSC, MBO, and Hoshin Management by the Japanese manufacturing listed companies in 2012. The survey clarified the complementary relationship between the BSC and the traditional non-financial management tools, especially MBO. Moreover, the author has conducted an interview survey to one of companies implementing the management based on BSC. It has firstly introduced the BSC in order to reinforce the strategic planning. After that, it has introduced the MBO in order to reinforce the performance management of the personnel individually. Therefore, the BSC and the traditional non-financial management tools, especially MBO, can be complementary to each other, and reinforce each function mutually.}, pages = {35--52}, title = {日本企業におけるBSC(Balanced Scorecard)と目標管理・方針管理との「補完性」 : 製造業企業におけるアンケート調査と事例調査をもとに}, volume = {57}, year = {2013} }