Abstract
In this paper, I discuss budgetary management in small and medium-sized enterprises (SMEs), based on the
case study in GENBA SUPPORT. CO., LTD., which is an IT SME in Kagoshima prefecture in Japan. Extant
literature makes a point that, in SMEs, the extent of budgetary management practice varies according to the
size of enterprises, while the extent of interpersonal communication is relatively high regardless of the size of
enterprises (Tobita 2011, 2012). I, based on this knowledge, examine how the relationship between budgetary
management and interpersonal communication is in business management in this paper. The case study shows
that GENBA SUPPORT. CO., LTD. realized flexible cooperative structure for attainment of budgetary targets,
by device in link between budget and personnel evaluation and information sharing among organization
members through close interpersonal communication.
