The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
Invited Articles
Significance of DDP: Discovery-Driven Planning
Yasushi Ogawa
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2022 Volume 30 Issue 2 Pages 75-85

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Abstract

DDP (Discovery-Driven Planning) is a business management method that aims to obtain high returns from uncertain businesses. In order to solve the problem that the basis of the projection often fail, DDP supports an operation of the organizational process that responds quickly to changes inside and outside of the company. The key of DDP operation is that the planning/management department and the business department repeat and continue questions and explanations.

Buget management, which is the basis of business management, has an aspect that brings about the rational short-term emphasis which is pointed out in “Ambidexterity” and “Innovator’s Dilemma”. For this problem, I consider the significance of strengthening the risk responsiveness of companies by emphasizing projection management using DDP. I also hope that I will introduce our efforts aimed at popularizing DDP and serve as a reference for those who popularize management theory.

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