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内部統制による企業への影響 : コストとシステムの視点を中心としながら

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タイトル: 内部統制による企業への影響 : コストとシステムの視点を中心としながら
その他のタイトル: The Influence over the Public Company by the Internal Control : Focusing on the viewpoint of the cost and the system
著者: 小野, 哲
著者(別表記) : Ono, Tetsu
発行日: 2007年 3月23日
引用: 經營と經濟. 2007, 86(4), p. 31-62
抄録: The purpose of this paper is to describe the influence over the public company which the internal control exerts focusing on the viewpoint that is the cost and the system in Japan, and shows that to implement the internal control like a cost-effectiveness ratio is important. According to the author's view, the existence of the system and the person who builds it are necessary for this purpose. In this paper, first, the overview of the public draft of the internal control in Japan is described. Second, for the purpose to make a reference in Japan, the prsent stiuation of the cost in America is explained, and the improvement which it occurs in Japan based on this explanation is described. Third, with the internal control which is accompanied by the inevitable cost and much cost which is due to a status, the implementation having to do with a cost-effectiveness ratio is important based on Japanese improvement. Finally, it described that after all, to build the system appropriately makes implement the internal control like a cost-effectiveness ratio, and for this purpose, the existence of the person who builds the system solving the problem of the systematization clarifies to be an important thing.
キーワード: Internal Control / Cost / System
URI: http://hdl.handle.net/10069/9813
ISSN: 02869101
資料タイプ: Departmental Bulletin Paper
出現コレクション:第86巻 第4号

引用URI : http://hdl.handle.net/10069/9813



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