Abstract
For local management strategies that focus on the future of the local area, the viewpoint of business field and local area has been emphasized in local operations. In addition to these the management must have a perspective of function that is fundamental for business management. Regarding the function of local management (in the broad sense of the term management), there are four functions, management (in the narrow sense), activity, marketing and accounting. For a wide perspective consulting of local management, these three viewpoints have to be considered in their entirety.