研究開発におけるマネジメント・コントロール・システムに関する考察

In recent years, the role of research and development (R&D) activity has been increasing. Nevertheless, few papers have studied about management control systems in R&D. Management control systems in R&D will be examined in this paper. The main theme is how to design project control system that motivates R&D manager and people to strategic action. The structure of this paper is as follows. Based on literature review about project planning and control process, the point at issue is Presented. Next, that issue is examined by using the concept of "Balanced Scorecard" and the results of researches in the innovation management area. Finally, the issues that should be further examined are pointed out.

論説 (Article)