The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
Case Research
Practice of Managerial Accounting Method at Local Branch Offices A —from the perspective of officer’s view and understanding over Person-day Management ‘Workload Management’—
Ryusuke Takemoto
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2019 Volume 27 Issue 2 Pages 73-81

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Abstract

In regard to the introduction of Workload Management, also called “Person-day Management,” which learned from Managerial Accounting Method, the efforts have been made to build the mutual understandings in the organization by emphasizing that this way of management is beneficial for the improvement of organizational values and the work-life balance of officers, both closely related to the officer's subjective view and motivation.

With the introduction of “Person-day Management,” the build-up of the achievements of efficiency improvement activities, being aware of the standards which have been set, have enhanced the understanding of the officers, and because the organizational strategy is drawn one paper, each officer has less difficulty understanding the strategy and therefore officers can work together in the same direction more easily.

In the organization, Managerial Accounting Method have impacted on the officer's subjective view and understanding and helped them reform by themselves, and with them as the driving force, in turn, Managerial Accounting Method has been implemented more thoroughly in the organization.

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© 2019 The Japanese Association of Management Accounting
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