Application Criteria of Management Accounting for SMEs

Abstract

Small and medium-sized enterprises: SMEs in Japan generally do not have excellent Management Accounting Systems. This is a typical problem for SMEs. In this paper, the author first explained the Life Cycle Stage Model of SMEs Management Accounting. Second, I explained the Application Criteria for SMEs Management Accounting.In other words, the relationship between the three approaches is shown in a triangular diagram: the first Application Criteria: TQM/Marketing Management Accounting/Information Analysis: TQM/MMAIS approach, the second Application Criteria: Health and Productivity Management approach, and the third Application Criteria: SDGs approach. It was revealed. There, the relationship between the applicable company model and the applied company is explained by calling it the application triangle systems.