In many companies, focus of personnel cost reduction has shifted from direct sections to indirect sections. Most part of indirect cost is occupied by personnel cost of management operation, and its reduction cannot be achieved without reforming the background management process. some indexes substituting managerial eost are proposed by supposing five main factors necessitating increased manhour, number of sections, management process units, standard manhour, variety causing manhour, and error causing manhour. Modified DFD is proposed in order to describe and analize management, process. Al. the same time, it is shown that some rules are effective to reform the process and improve the index without impairing management quality. Finally, validity of our method is examined by applying them to an actual logistics managenent process.

A purpose of this research is to investigate factors of depreciation method selection. For this purpose, a questionnaire was carried out to the listing 1, 2I2 companies which belong 1o the manufacturing industry.

7 hypotheses were set up prior to a questionnaire. The examination of these hypotheses was carried out from the result of a questionnaire. A contingency table which explains a deprecation method selection was requested by using Akaike Information Criterion (AlC).

As a result of analysis, the factors were profitability, extent of debt loan and importance of property. Prescription power of profitability is most strung, extent of debt loan follows. Prescription power of the importance of properly is weak compared with former 2 factors. Also, when economic useful life is long, companies lend to adopt straight line method.

The model which include profitability and extent of debt loan as explanatory variables, furthermore, importance of property is added to in the case that profitability is low and extent of debt is high, was chosen as the model that explains a selection situation of a depreciation method besl, from analysis that used AIC.

Rapidly changing corporate environments are driving an old organizational structures away. Under the situation, Management Control Systems (hereafter "MCS") needs to change because they are designed for an old organizational structure. This thesis aims to find out new MCS features in new organizations. We employed a motivational perspective to analyze the relationship between organizatoonal structure and MCS.

Traditional foundation MCS relied upon the vertical relationships among top managers. In the system, managers are given clear objectives. The objects are reinforced by achivement based compensation. In contrast, emerging flat organizations require innovation and autonomy which are congruent with tlp managenents strategy.

An inherent feature of the traditional MCS is the "contrpl oriented feedback" as derined by Deci(1975). These feedbacks are useful to achive certain targets. But they stifle creativity and decrease intrinsic motivation. Innovation and autonomy sought in new organizations are not compatible with traditional MCS.

As a result, we found that new MCS should contain features what Deci refers to as "informational feedback".

Group decision Making(GDM) is so diffusing in many kinds of organizations and we need the framework that is used for understanding and analyzing GDM. The world view is critical for the good decision making because the information processing depends on the world view.

But inquiring the world view is so difficult because it directs the information processes that would be used forinquiring itself . The essential effect of GDM is the interaction between group members that promotes the change(aufheven) of the world view. So the framework for analyzing that effect of the GDM is considered. According to the framework, past researches have analyzed GDM in terms of either the input-aspect or the process-aspect, and the necessity for integrative researches considering both aspects will be discussed.

The effects of the Group Decision Support Systems(GDSS) are empirically analysed by many researchers, and we need to understand their results in term of the process-aspect of the group decision making. The group decision making has two processes: One is the divergent process where the group members form theopinions depending on their world views, and the other is the convergent process where the group members integrate their opinions constructing the new world view.This Paper reviewed GDSS researches in terms of these two processes and found that the positive effects of GDSS on the divergent prosess and the ambiguity effects on the convergent proceess. We need to understand the convergent process to construct GDSSsupporting that process.