Abstract
A management system consists of various sub-systems. This paper takes up the organizational structure and the responsibility system of profit from these sub-systems. Purposes of this study are (1) classification of the types of these systems, and (2) analysis of the relations of system types and structural features of firms. The outlines of this study are as follows; these systems are dependent on structural features of firms such as the scale, the diversification, the economic types of production, the technical types of production and so on. This study was accomplished through investigation of real systems.
