Abstract
The current business environment becomes so severe that alliance is one of the important decision-makings to many companies. Therefore, it is expected to develop a management control system for alliance. As a first stage to construct the system, we performed a survey for the Japanese companies that carried out their alliances. The purpose of this survey was to get fundamental information in order to build up the system. To be concrete, we surveyed how they made decisions concerning alliance and how they managed their alliances. Through the analysis of this survey, we could get some implications in their answers to the questions. This paper reports the summary of the analysis, and discusses the problems regarding construction of a management control system for strategic alliance.