The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
Articles
The Function of Medium-term Management Plans by Functional Organization: The Case Study of Pharmaceutical Company X
Shiho Fujita
Author information
JOURNAL RESTRICTED ACCESS

2025 Volume 33 Issue 1 Pages 25-41

Details
Abstract

The purpose of this research is to clarify the function of medium-term management plans by functional organization. For this purpose, I conducted a case study of a major pharmaceutical company X. As a result, it was shown that the medium-term management plan by functional organization have four functions: (1) strategy sharing, (2) strategy modification, and (3) performance evaluation.

Content from these authors
© 2025 The Japanese Association of Management Accounting
Previous article Next article
feedback
Top