2019 Volume 2019 Issue 5 Pages 20-34
In this paper, the development and operation of MCS in SME with more than 100 employees is taken up as an example. The management accounting system and the target management system are identified as MCS, and the history of the improvement of the management accounting system in SME is outlined chronologically by “Longitudinal Design”, and how MCS has been improved and how it has been accepted by the organization members are clarified.
The following points were clarified. First, the management accounting system was improved by the present president himself in order to grasp the management situation in the office, and the performance evaluation index set afterwards has been produced by trial and error in the operation. In addition, the fact that the achievement goal (Action Plan) was described as a basis to support the numerical value indicated by the manager in the department budget, together with the goal management system (Bottom-Up) introduced later, formed the basis of present MCS. Second, the CEO of this company has a strong consciousness for motivation and delegation of authority to the organization members, and it gives a certain effect on the improvement and operation of MCS. Finally, the CEO of this company decides the middle term management plan based on the management philosophy and the code of conduct, and carries out the progress management periodically by setting the goal using budget and goal management sheet in a single fiscal year. By carrying out periodical progress management of the described contents by the president and the superior, it works so as to raise the feasibility, and the cooperation of management accounting system and goal management system is attempted. By this, the synchronization of the directivity which the organization member should go through MCS is attempted.
