Abstract
In recent Japanese companies, as the empowered autonomous organization, we can observe the wide variety of organization decision-making behavior :（a）it is not only top-management, middle-management and supervisor but frontline workers who make important management decisions, “expansion of decision concepts,”（b）the members at any level of organizational hierarchy, who concentrate on not only doing but thinking, achieve an autonomous planning and control for themselves, “expansion in the range of decision-maker.”
For the reason above-mentioned, today’s expectations surrounding the role played by costing systems tends take the following form :（1）To assist in all sorts of decision-making through the visualization of business process,（2）To assist in effective decision-making through the demonstration of activity incremental cost information,（3）To support decision-making at the each field through building of the micro-macro-loop.
