A Comparative Study of Business Management and Management Accounting in Foreign-affiliated Companies in Japan and Japanese Counterparts in Asia-香川大学学術情報リポジトリ

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−J−

A ComparativeStudyofBusiness

Management and Management

AccountinginForelgn−a臨Iiated

Companies in Japan and Japanese

CounterpartsinAsia

Shin？ichiInoue

Ⅰ…Introduction Ⅱ。Surveymethodandrespondingcompanies Ⅲ・LocalizlngmanagementaCtivities Ⅳ．CoststructuI・eandcostmanagement V Localizing management accounting functions

into董breignsubsidiaries Ⅵ．Concludingremarks Refbrences I

JapanesemanufacturlngCOmpanieshaverapidlytransfbrredtheirfac−

toriesintoforeigncountriessuchasAsia，NorthAmericaandEuropein

the1970sto1980s．TheyhavebeenplaylngaVerylmpOrtantrOleinthe

WOrldeconomy AsJapa／neSeCOmpaniesextendtheirpresenceinfbrelgnCOuntIies｝the researchofmanagementaccountingandcostmanagementofJapaneseaf」別iatedcompaniesinfbI・eigncountIies（JCFs）hasincreaseditsimportance

forpractitionersandacademicsaHovertheworldl

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▼−▲二」香川大学経済学部研究年報 37 _エ997 Takingthissituationintoconsideration，Wehavestudied aseries of researchesonaccountingmanagementinJCFssuchasintheU」S，Europe andAsiaEspeciallywehavestudied丘）CuSlngOnmanagementaCCOunting andcostmanagementproblemsinthosecompanies．Fromthosestudies， WeCOuldfindseveralimportantfindingsandimplicationsonmanagement practicesandmanagementaccountinginJCFs

At the same time we understand thatin order to clarify the char− acteristicsandproblerruofmanagementaccountinginJCFs，thereverse approachtofbI・elgnCOmpanies，thatistosay，thestudyonthetopicsof fbI・eigna餓1iatedcompaniesinJapan（FCJs），isalsoanotheressentialissue andhelp toundeIIStandingthefbaturesofJCFsmoredeeplyTherefbre inthispaperwemadeacomparativestudyofmanagementpracticesand managementaccountingbetweenFCJsandJCFs Thiscompar・ativestudyisfor clarifyingthefbaturesofmanagement practicesandmanagementaccountingnotonlyfbrFCJsbutalsoforJCFs Inthispaper，WeWOuldliketoclarifすthecharacteristicsofthemcontrast− ingthesetwotypesofoverseassubsidiaries InSectionⅡ，SurveymethodsandanoveIViewofrespondingcompa− niesar・ereViewedInSectionⅢ，businessmanagement董6aturesofoversea5 0peIatingcompanies willberevealedhIn SectionⅣ，COStStruCture and COStmanagementOfoverseasoperatingcompaniesinFCJsandJCFswill

beexamined“Lastly，inSection V，managementaCCOuntinginFCJsand JCFswillbeanalyzed

Fromthe above analyses，We are CryStallizlng the characteristics of business management and management accountingln both FCJsand JCFs，and at the same timeit wi111ead us tofind the transfbrability andindividualityofmanagement activities andmanagement accounting

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AComparativeStudyofBusinessManagementandManagementAccounting

inFoIeign”affiliatedCompaniesinJapanandJapaneseCounterpartsinAsia −、｝−

Ⅱ

Thissectionrevealsthesurveymethod，reSPOnSelatioandoverviews ofrespondingcompanieswhichshowoveIallviews and thescope ofthis study

The population ofFCJsis cited丘・Omthe GaishikeiKigyou Souran （AHandbookofForeignCapital−a債iliatedCompaniesinJapan，1991）by ToyoKeizaiShinpouShaThepopulationofFCJsisalsoselectedfrom thecompanieswhichfu1別1edwiththefbllowingthreeconditions1）Man− ufacturingcompanies2）Investmentratio蝕・OmOVerSeaSCOmpaniesshaI・eS

equaltoormorethan50％3）Thennumberofemployeesisequaltoor

morethanlOOpersons．FCJswhichfu1fi11withtheabovethIeequalifica− tionsare230companies IncaseofFCJs，the鮎stquestionnairesbothinEnglishandJapaIleSe WereSenttO230FCJsinAugust1991aJndtheywereremindedofresponse twotimesandtheclosingdatetoquestionnaireswastheendofFebruaIy 1992，TheresultisasfbllowsTherespondingcompanieswere54compa− nies，the declinlngtOanSWer Were7companies，addressesunknown were

2companies Not applicable were also5companiesAs the results，the

respondingratiowas242％（＝54／（230−7）×100） IncaseofJCFs，thepopulationiscited丘om’theKaigaiShinshutsu KigyouSouran’（AHandbookofJapaneseCapitaトafBliatedCompaniesin OverseasCountries（1991）：Country−WiseVolume）lTheobjectivecoun− tI・iesofJCFsarecitedliOmthefbllowlng6countries：Singapore，Korea， Taiwan，fIongKong，ThailandandMalaysia Themailsurveyto857JCFs

f上omtheabovesixcountrieswasalsomadeduringthesameperiodwhen

FCJsweresurveyed”TheI・eSultisasfbllows・Therespondingcompanies Were181，therefbretheresponseratiois23｛1％ Thedetailsareshowedin other・aI・ticles

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−・・一・ムーー香川大学経済学部研究年報 37 エ997

Her・eCOmpanySCalesofFCJs（54companies）andJCFs（181compau nies）whichrespondedtothemailsurveyarecomparedwithrespectively

The result，is showedin Table2Nl

Table2−1Companypronles ofrespondingcompanies Scale FCJs JCFs 1）Capital（￥Million）（InvestmentIatiooIparentcompanies：％） 2）SalesamountS（￥million）（ExpoItIatiooitheabove：％） 3）Employees（peISOnS）（Parentcompany，snationality‥perSOnS） 4）DiIeCtOrS（peISOnS）（ParerLtCOmpany，s血ationals：peISOnS） 5）Working（seIVice）yeaIS：rrfanagement（yeaIS）：WOIkeIS（yeaIS） 6）AnnualIeCluitedemployees（％） 5 2 6 8 9 7 1 6 2 6 ︵U ，94甘，61軋78”㍑“812“M 2 9 2 3 9 3 9 3 8 5 1 4 5 4 ，37絡，37m76“M㍑甘87 3 6 3 〃 54 180 The負g11IeSaIetheaveIage（mean）olonecompany ‘Parentcompanynationals（peISOn）’meansas王01lows“Incase OIFCJs，itmeansthesamenationalswiththatoitheparentcom−

pany；AmeIican，Swiss，GeIman and so on In case oiJCFs，it meansJapanesenationals FiISt CaPitalamountsarecompaI・edbetweenFCJsandJCFsbyTa− ble2−1TheaveragecapitalofFCJsis3，400millionYenandthatofJCFs isapproximately2，900millionYenh ThecapitalscaleofFCJsis500miト 1ionYenbiggeI・thanthatofJCFsIAstoinvestmentratioofcapitalftOm theparentcompany，itis869％in FCJsanditis752％inJCFsrespec− tivelyTheinvestmentratioofFCJsisll．8％higherthanthatofJCFs

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AComparativeStudyofBusinessManagementandManagementAccounting inForeignl・affiliatedCompaniesinIapanandJapaneseCounterpartsinAsia −き一一−− ThisismainlycausedbythefactthatJCFsareconsistedofAsiancases InAsiancountriesthereareGovernmentalregulationsf王omfoⅠeigncapital investment，anditisexpectedthatfbrelgnmultinationalsaresupposedto makejointventureswithlocalcapitals

Next the scale by sales amountis as tb1lows Itis a，pPrOXimately

36，400millionYeninFCJsanditis9，600millionYeninJCFs．Thescale ofFCJsis more than38times ofJCFs，andit canbeunderstood that

FCJsismuchbiggerthanJCFsbysalesamountsExportratiooutoftotal

salesamountsinJCFsis618％anditisonlylO，9％inFCJs．Namelythe rnainpurposeoffounding払ctoriesinJCFsinAsiaisexportingbasisto JapanandthethirdcountrieslOnthecontr・aSt，theratioofFCJsisvery smalland their aimoftransplantingfactoriesis sellingin theJapanese

maI・ket，nOteXpOrtingtoothercountries．Itisquitediffむentlfomthatof JCFs

Thirdly，thenumberofemployeesis763personspercompanyinFCJs

and789personspercompanyinJCFsrespectively，thentheaverageofem− ployeesisapproximatelythesameAndtheaveragenumberofdispatched

PerSOnnel（such asmanagers andengineers）f王omparent companiesout

Oftotalemployeesisabout3”6personsinFCJsand98personsinJCFs

respectivelyAsit can beseenin Table2−1，the dispatched personsof

FCJsis much smallerin number andit．isless than a half ofJCFsIt

Canbeunderstoodthatmanagementactivitiesandthedecisionmakingof businessmanagementareconsiderablydelegatedtoFCJs

Incaseofboardmembers，itconstitutesof965personspercompany

inFCJsanditis7．21personsinJCFs，thenthenumberofFCJsisapprox− imately2A4per・SOnSlessthanthatofFCJs．Theratioofparentnationals

out oftotalboard membersi533。3％in FCJs andit．is66．0％inJCFs

It means that the ratio ofJapanese dir・eCtOrSinJCFsis approximately

twice asmuch asthatofFCJsThisindicates，thinkingin theI・atioof parent nationals，that FCJsare apttodecreasetheparentnationalsand

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−6−−−−− 香川大学経済学部研究年報 37 J997

makebetteruseoflocalpersonnels，butthattheratioofJapanese（par− ent country）nationalsinJCFsis muchhigheI・than thatofFCJsItis

OftenpointedoutthatthenecessityandefFbrtfbrdecreaslngtheratioof

JapanesemanagersandenglneerSinorder todecr・eaSerlSlnglaborcostin localJCFsfi・OmOurinterviews，buttheratioofJapanesemanagersand englneeI・ShasbeenkeptinsuchahigherlevelthanFCJsyet

LastlytheaverageserviceyeaISOfemployeesisasfbllowsIncaseof

themanagement，theaverageservicelengthis14．4yearsin FCJsandit

is822yearsinJCFsThelengthofserviceyearsinFCJsismuchlonger

thanthatofJCFs，partlybecausemostFCJshavebeenoperatinglonger

yearsthanthatofJCFsandpartlybecauseitisexplainedbythelonger

termemploymentinJapaneseemploymentclimateinJapan

Incaseofworkers’serviceyeaIS，theaverageis8．5yearsinFCJsand itis41r66yearsinJCFs Theworking（service）yeaISinFCJsistwiceas

much asJCFs・The reason o董thegap between twosubsidiaries can be

SimilaI・lyexplainedbytheexplanationonthemanagement Lastofall，theannualrecruitingratiois74％inFCJsanditis25‖6％

inJCFsrespectively“TheratioofJCFsisthIeetimeshigherthanthatof

FCJsThisisderivedfromthehctthatlabormobilityinJapanismuch lowerthanthatinotherAsiancountr・ies，andthisisalsoadoptedtoFCJs tosomedegree＝Reverselyitseemstoberenectedthehighlabormobility OfAsianlabormarketontherecruitingratioofJCFsinAsia．Aswecan understandfi・Omtheaboveexplanations，thereissharpdi鮎rencebetween FCJs andJCFs

Thereasonsofthedi鮎rencesdescribedabovecanbeguessedasfbト

lowslThe鮎stI・eaSOnis relatedwith theoperatingyears ofFCJs and

JCFs ThemoIeyeaI・＄COmpaniesoperate，themoIetheyarelocalizedto

thecountries．Atthesametime，itisestimatedthatthelabormobilityin JapanesecompaniesisrelativelylowerthanthatofAsiancountries，and

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AComparativeStudYOfBusinessManagementandManagementAccounting inForeign”affiliatedCompaniesinJapanandJapaneseCounterpartsinAsia ∼7− beappliedtoIeCruitJapaneseinFCJsandpersonnelmanagementinFCJs hasmuchsimilarity（common）withJapanesecompaniesinJapan（JCJs） Reversely，JCFsinAsiahavebeenmuchin8uencedbythelabormar− ket（IeCIuitingstyle）inAsiancompaniesInsoutheastAsia，itisquite COmmOnthatlocalpeopleattainpromotingandhighersalarybyjobhop−

plngThese gaps might haveinfluenced on thegap ofAgures between

FCJs andJCFs ⅠⅡ ThissectionreviewsJapanesemanagementpractices（JMPs），localiz− 1ngmanagementfunctions，perSOnnelfunctions，Varietyofproductitems in FCJs andJCFs Throughexaminationoftheitemsdescribedabove，itwillberevealed WhichkindofactivitiesaIelocalizedtooverseassubsidiaries，andwhich managementfunctionsarekeptinparentcompaniesinmothercouIltries 31Japanesemanagementpractices FirstletmeintroducemanagementactivitieswhicharesocalledくJap− anesemanagementpractices（JMPs）’suchascleanfactory，Senioritysys− tem，quality control（QC）circlesandsoonAnd how much havesuch

activitiesbeenpracticedin FCJsandJCFs？TheI・eSultisshowedinTa− ble3−1 Generallyspeaking，mOStJMPshavebeenpracticedwidelyandex− tensivelyinFCJsthanJCFs・ThisindicatesthatFCJshavebeenstrivlng fbIlocalizlngtOJapaneseeconomlC，SOCialandculturalclimates，andthey aI・eaimingtoadapttoJapan（localization）andtheywouldliketointro− ducethemeritsactivelyandextensivelyofJapanesewayofmanagement practices”Onthecontrary，JCFsinAsiaarelocalizingtolocalcountr・ies toadapttothelocalsituationsandenviIOnmentS，andtheywouldliketo

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香川大学経済学部研究年報 37

ー＆− J997

fulR11with socialresponsibility as corpoI・ate Citizensin Asian countries

（The uniqueexceptionisくwearing acompany suite’，andthereis much

di鮎renceofitbetweenFCJsandJCFs“ItisthefirstrankedinJCFs，but itisthe蝕hinFCJs）

Table3−1Japanesemanagementpractices（JMPs）

JMPs FCJs JCFs 1）A11employeesusesamefacilities 2）CleanfactoIy（5Smovement） 3）Nolay−0鯖policy 4）QCciIClesandasuggestionsystem 5）WeaIingacompanysuit（unitoIm） 6）NoprivateroomibImanageIS 7）Managementbywalki聾garOund 8）Senioritywagerules 9）Trainingofmulti−SkillwoIkersandLlexible woIkfbICe lO）GroupoIienteddecisionmaking ll）rTobIOtation 12）SenioIitypIOmOtionsystem ︶︶︶︶︶︶︶︶ヽノ 2 3 5 6 1 4 7 9 ハU ﹁■ユ︵︵︵︵︵︵︵︵︵ 3 00 6 1 4 6 7 9 00 4 0 5 5 8 6 4 1 8 4 4 3 3 4 3 3 3 2 ︶︶︶︶︶︶︶︶︶ 1 2 3 4 5 6 7 8 9 ︵︵︵︵︵︵︵︵︵ 7 00 0 3 4 5 1 9 2 6 2 2 1 9 7 5 2 1 4 4 4 4 3 3 3 3 3 l∵ l∵．1 00 2 1 1 1 ．し ■・し一■lヽ 6 3 5 9 6 9 2 2 2 − ∵ ︶︶ O 1 2 1 1 1 ︵︵︵ 0 8 6 1 ︵U 9 3 3 2 〃 51 178 ScoIeSareCalculatedbytheiollowlngWay，P11tlpointto‘notpracv ticed atall’，，3pointsto‘tosomeextentpIaCticed’，‖，and5 pointsto‘actively／tul1ypIaCticed’TbtalscoIeSareaggregatedand they are divided by theIeSPOndillg COmpaZlies”AveIaLgeSCOreSpeE COmpahy aIeeXhibitedin thetable・Figuresin theparentheses are

theoIdersofeachscorebyFCJsandJCFsIeSpeCtively

ComparlngthelevelofintroducingJMPsinFCJswiththatofJCFs， itispossiblefbrustodistinguishtheuniversalJMPs（thatiscalledglobal anduniveISal）f王omindividualones（thatiscal1edJapanesestyleorspecial

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AComparativeStudyofBusinessManagementandManagementAccounting inForeign・affiliatedCompaniesinJapanandJapaneseCounterpartsinAsia −9− toJapan），anditalsoleadstoexaminetheadaptableJMPsworld−Widely andveryunlqueOneStOtheJapanese”Itwi11alsodistinguishadaptable

JMPs，Whicharetransftrabletoanothercountriesintheworld，ffomthose

whicharenotpossiblelHerelevelsandscoresofJMPswillbeexamined

inthefo1lowlng FirstinFCJs，themostpracticedJMPsare‘allemployeesusesame

facilities，suchasparkinglot，locker・S，CanteenSandsoonlThismeansthat

anyonecanusecompanyfacilitiesequal1yandwithoutanylimitation，and

thisiscalledequalism（ByoudouShugiinJapa，neSe）Thepracticedlevelof itisrankedthefirstandget4・67pointsInJCF＄，thefirstranked‘wearlng companysuite，anditsscoreis4184pointsasexplainedabovelAnd‘a11

employeescanusesamefacilities，isthesecondanditis4“43points

Thesecondrankedin FCJsis‘cleanfactory’orsocalled‘5Smove− ment，whichsignifies‘S，ofth6fivewoI・dsinJapanesewhichbeginwith‘S，（seiriinJapanese‘arrangement’，Shitukein‘discipline’，Seiketsuin‘clean− 1iness｝，Seisouin’cleanlng，andseitonin（ordering，，thenitiscalled5S movement（activities））・Thescoreis428pointsandithasbeenwidely

practiced・InJCFs，itgets408pointsanditisrankedthethird

‘Nolayoffrule，whichimpliesnotlaylngOff■workersfbradjustingto

tradecyclefluctuations，lSrankedthethirdandthescoI・eis420points

inFCJs．Anditis3，56points（theRtth）inJCFsInFCJs‘QCcircles

andasuggestionsystem，canalsobeunderstoodtoprevailwidely（413‥ 4th），butitisonly351pointsandthesixthinJCFsThismeansthat

QCcirclesandasuggestionsystemisimportantnexttonolayoffpolicy

inJCFs TheabovedescribeditemssuchasequalopportunitiesuslngCOmpany

facilities，5Smovement，andQCcirclesandasugge＄tionsystemgained

moI・ethan4pointsinFCJsItcanbesaidthatsuchJMPshavebeenpre−

vailedextensivelyinFCJsandJCFs‖TheI・efbresuchJMPsareadaptable

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香川大学経済学部研究年報 37 −了（トーー J997

anduniversaleveninFCJsandtheyareveryusefulmanagementpI・aCtices

fbIthem Nextletus considerJMPswhichgalnmOrethan3pointsiIIFCJs， anditmeans’practicedtosomedegree’lSuchactivitiesinclude’wearlng COmPanySuite’，（5th：394points，1st：484pointsinJCFs），’noprivate roomformanagers’（6th：3l75points，4th：366pointsinJCFs），‘man− agementbywalkingaround’（7th：3l51points，7th：3A7pointsinJCFs）

Which aims atfbedbackingmanagement datatofactory且00r managerS

Butasmentionedabove，‘wearlngaCOmpanySuite’wa5Ⅰ・ankedthefirstin JCFs，andalmostallcompanieshavepracticedthisinJCFs ButinFCJs， itis r・anked at relativelylowerlevelandgains only394pointsAt the Sametime，thescoreof‘noprivateroomfbrmanagers’galnS3175points

anditis rankedlower thanJCFs

LastlyletusreviewJMPswhicharerelativelyless pIaCticedor dif」

ficulttobepracticednotonlyinFCJsbutalsoinJCFs Suchpractices inciudejobrotationbasedongrouporientedmanagementpractices（11th： 3”08pointsin FCJs，12th：263pointsinJCFs），‘trainingofmulti−Skill WOr・kersa／ndflexibleworkfbrce’（9th：3l12pointsinFCJs，10th：2“88points inJCFs），andくgrouporienteddecisionmaking’（10th：310pointsinFCJs， 8th：296pointsinJCFs）lSuchJMPsareheavilybasedonmanagement

Climatesofgroup oriented managementpracticeslAnother・items which

have beenless developed bothin FCJs andJCFs，areSeniority systerns

Whichwer・eCal1edtypicalJMPsin1960’byProfJICAbegglenlFoI・eX− ample，‘senior・itypromotionsystem’gainsonly296points（12th）inFCJs anditis2l95points（11th）inJCFs“Itseemstobemostdifnculttobe

practicedbothin FCJsandJCFs‘Senioritypromotionsystem’whichis

COuPledwith‘senioritywagesystem’alsogainsonly329points（8th）in FCJsanditis319points（9th）inJCFs”ThisindicatesthatnotonlyFCJs

butalsoJCFshaveleastpr・aCticedthemintheirmanagementaCtivities

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AComparativeStudyofBusinessManagementandManagementAccounting inForeign・affiliatedCompaniesinJapanandJapaneseCounterpartsinAsia −JJ− 32 上・OCaJjz1月g∫刀a∫1ageJれe∫1亡fL川C〔joJ15 LetusexaminehowFCJsandJCFshavelocalizedmanagementfunc− tionstosubsidiariesinoverseascountIiesbyTable3N2 Table3−2I」OCalizationofmanagementfunctions Management activities FCJs JCFs 1）Personnelactivities（RecIuitmentoiloca14r88（1）4193（1） people） 2）AftercaIeO壬products 3）PuIChaseactivity 4）Salesactivity 5）Financialactivity（woIkingcapital） 6）Marketingactivity 7）PIOductionactivity 8）Financialactivity（investment） 9）FoImationoIcorpolateCultureand identiiy（CI） 10）DesigningolpIOducts ll）PIOductpIOjecting（concept） 12）R＆DofPIOducts 13）Petsonnelactivities（pelSOnneldispatched homthehomecountry）︶︶︶︶︶︶︶︶ 7 4 8 3 9 2 5 6 ︵︵︵︵︵︵︵︵ 9 0 1 2 1 4 9 3 6 3 4 5 3 5 9 8 3 4 3 4 3 4 3 3 ︶︶︶︶︶︶︶︶ 2 3 4 5 6 7 7 9 ︵︵︵︵︵︵︵︵ 9 7 2 6 9 1 1 0 7 7 7 とU 5 5 5 2 4 4 4 4 4 4 4 4 l∵ l − 1 1 0 3 り］ l l l l ノし︵ lt、／．1ヽ 6 2 9 6 4 5 0 へ∂ 2 2 2 2 111、l O 1 2 3 1 1 1 1 ／一lヽ l t 一■lヽ 1 4 6 9 9 8 5 4 3 3 3 2 Ⅳ 53 180

ThescoIeS areCalculated as fbllows」‘Mostlydecided and practiced byhomecountry（paIentCOmpany）’−OnepOint，，‘themiddleo壬 both’−thIeepOints，，’mostlydecidedandpIaCticedbythelocal’ 一点vepoints TbtalpointsaIeaggIegatedamditisdividedbythen−1mbeIO壬 IeSpOndirLgCOmpaniesAveIageSCOreSperCOmpanyaIeeXhibitedin thetable。FiguresinthepaIenthesesaIetheordersoieachscoIeby FCJsandJCFsrespectively

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香川大学経済学部研究年報 37 −了之¶ エ997 Genera11yspeaking，thescoresandlevelsofallmanagementnlnCtions inFCJsaremuchhigherthanthoseofJCFs，anditmeansthatlocalization

ismuchftlrtheradvancedinFCJsthaninJCFsItisexplainedbythefact

thatninemanagementfunctionsgalnmOrethan4hOOpointsinFCJs；Per−

SOnnel（locals），aftercare，purChasing，Salesmanagement，finance（working Capital），marketing，manufalCturing，finance（capitalinvestment）andcor− porateidentity（CI）lItmeansthatthoseninemanagementfhnctionsare

high1ylocalizedinfbrelgnSubsidiariesinFCJs Onthecontrary，incase

OfJCFs，OnlyfourfllnCtionssuch as personnel（locals），manufacturing， finance（workingcapital）andpurchasingfunctionsgain morethan4・00 pointsinJCF＄”TheyhavebeenactivelypracticedinJCFs，Asexplained

above，itveIIiAesthatlocalizationofmanagementfhnctionsismuchmore

advancedin FCJsthaninJCFs Next，1etusreviewmanagementfunctionswhichareiocalized‘tosome extent’inFCJs，butitis‘noもlocalizedatall’inJCFs．ItisR＆DflユnCtion inwidersense（R＆DinnarroweI・SenSe，prOductplanninganddesigning）

Thescoresofthosefunctionsin FCJsar・elocatedbetween350points to

nearly400points，buttheyaI・eOnlybetween2“00pointsto250pointsin

JCFsThisimpliesthatR＆DofFCJsi＄muChmoredevelopedthanthat

OfJCFs，andthisisdeI・ivedfromthef瓦ctthatparentcompaniesofFCJs havebeenmoreaggressiveandenthusiasticfbrtra，nSfbrringR＆′Dfunction intoFCJsthanJapaneseparentcompanies

Lastly，letusreviewmanagementfunctionsofwhichbothFCJsand

JCFs are‘not acもive’tobelocalizedItisthepersonnelwhohave been

dispatchedfi・Omparent COmpaniesinmothercountriesIneach FCJsor JCFs，perSOnnelmaJna，gement Ofmanagers and englneerS Who have dis− patched魚・Omthepar・entCOmPanies，ar・eretainedwithinthedecisionmak− 1ngpOWerOfparentcompanies，Theydecidethepersonnelmanagement

Ofdispatchedpersons丘omparent companies asapartofglobalperson− nelpolicyoftheparentcompanies．Thereforethescoreofpersonneldis− patchedhOmtheparentcompaniesislessthan2・5pointsbothin FCJs andJCFs”This董bnctioniscentralizedtotheparentcompaniesinmother

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inForeign・・affiliatedCompaniesinlapanandlapaneseCounterpartsinAsia −J．㌻−

3小3 エocaJiz川名ma乃agemeJ】tpeJ・ざOJ一刀eJ

This part examines the management personnelfunction more pre− CiselyNamely，mOStimpoItantmanagementfunctionsinpersonnelssuch

as pre占ident，爪nance director，and personneldirector willbe reviewed Thatistosay，itisreviewedhowmuchsuchpersonnelfhnctionsarecarp

ried out bymanagersofparent company’snationals，and howmuch by localmanagers，anditleadsもoexaminehowmuchmanagementpersonnel

ofFCJs andJCFsislocalized to overseassubsidiaries

Fir・StOfall，itisexaminedbyTable3−3thatwhichnationalsoccupy

thepostofpresidents whotake careoftop decisionmakingofoverseas

a瓜1iatedcompanieslTheratioofpresidentsoccupiedbyJapanese（namely locals）is685％inFCJs，andthelocalsinJCFsoccupiesmerely17・1％of presidentfunctionThisshowedthatFCJshavelocalizedmuchmoretop executivesfunctionstolocalmanagersthanJCFs Nextthefinance（treasurer）directorpostismo＄tlylocalizedtoJap− aneseinFCJs，andthepostisdelegatedandoccupied96．3％byJapanese （locals）managers（allexcepttwocompanies）inFCJsOnthecontrary，in JCFs，itsdelegationtolocalshasbeenevoIvedtocertainlevel，butonly

455％ofwholecompanieshavedelegatedfinancedirectorstolocalman−

agers，and528％ofitspostisoccupiedbyJapaneseinJCFsJCFshave

lesslocalized the危nance directorpost tolocalmanagers anditsratiois

less than ahalrofJCFs

Lastly，aStOperSOnnelmanagerspost，itisstillftlrtherlocalized to localmanagers（Japanese）thanfinancemanagersinFCJs，andalmostall posts（9811％oftotalFCJs）aredelegatedtoJapanesemanagersinFCJs IncaseofJCFs，localizingthisposttolocalmanagersissome78．0％in JCFs，anditismostdelegated tolocalsamongthreepost，butsti11the

figur・eismuchloweICOmparedwiththatofFCJs

Judgingf王Omtheaboveanalysis，itbecomesclearthatlocalizingex−

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ー一ノイ一一 J．997

hasbeenfurtherdevelopedinFCJsthanJCFsTakingtheIatioofparent

company’snationalsofdirectorsandworkersreviewedin2（areviewof respondingcompanies）intoconsideration，managementPerSOnnel’slocal− izationin FCJs has much fhrther advanced than that ofJCFs，and the

figuresbetweentwoaresharplycontrasted

Table3−3 Nat・ionalsofmanagers

FCJs JCFs

Japanese Home OtheIs Japanese Locals Others

Nationality 1）President 68S％ 222％ 93％ 818％ 17・1％1り1％ 2）FinancediIeCtOI 963 37 0 528 45・5 1r7 3）PeISOmneldiIeCtOI98」1 19 1・9 け9 7臥0 4・1 n＝54（FCJs），n＝181（JCFs）l‘Home’ofFCJsinthetablemeansthe nationalitiesofhomecountIy（nationalitiesolpaIentCOmpanies）よ41ぬ扇eちyof即・Oducbam＝ocaJadaptab此γ

Itis very difncult fbr multinationalcompanies tofound anew f瓦c−

toryandstartmanufacturingandsellingactivitiesatthesametime（local

productionandlocalsellingactivities），There払reitisverycommonthat

mostJapanese multinationals tend to pI・Oduce and sel11imited number Ofproducts such as oneor・tWOitems，When theystart anew払ctoryin

OVerSeaSCOuntriesWhentheyhavegradua11yaccumulatedknow−howand experiencesoflocalproductionandsellingactivities，andtheycouldadapt tothelocalenvironment，thentheygradual1yincreasethenumberofnew productsThisisverytypicalcasefbrJCFs

Her・e，pr・Oduct variety ofoverseas subsidiarieswi11be examined at

threestageslThe丘rstisl）productitemssuchasvarietylikeVTR，CTV， r・e丘igeI・atOr，OVenandsoon“Thesecondis2）basicmodelsofproducts，

(15)

AComparativeStudYOfBusinessManagementandManagementAccounting

inForeign・affiliatedCompaniesinIapanandTapaneseCounterpartsinAsia ー17こ㌻−−−

fbr example14inch type，19inch type，21inchtype and soonThe thirdis3）thethirdlevelistotalitemsofspecification（optional）levels classifiedbythelevelofproductnumbers」Fromthreeaspectsofva工iety ofproducts，localizationandadaptionofFCJsandJCFswillbeexami11ed

byTable3−4

Firstofa11，1et usrevealthelevelofproduct varietyin FCJs and

JCFsbyclassifナingthemostbasiclevelofstandardsuchasVTR，CTV， re丘igerator，OVenandsoon“Howisthetrendofvarietyleve＝nFCJsand JCFs？InFCJs，thenumberofitemsbecomesfrom24・82itemsin1985 to26J．66itemsin1990，anditshowsthattwoproductitemshave been

increasedfbrthesefiveyears，anditexhibitsthateventhebasiclevelof

varietyhasbeengradual1ylnCreaSed・IncaseofJCFs，もhenumbeIhas

been alsoincreased丘omlOJ5iternsin1985to133itemsin1990 The

numberinJCFshasincreased2“8itemsduringthesefiveyeaIS Table3，4 Varietyofproductsitems FCJs JCFs 1985 1990 1985 1990 VaIiety 1）PIOductitems 24“82 266610513“3 2）Basicmodelso土pIOducts 256130r56192 249 3）VaIietyofoptionallevels 721014387 816 935 Productitems：FCJs：n＝39（1985），n＝44（1990），JCFs：犯＝126（1985），陀＝167（1990） BasicvarietypIOducts＝FCJs：n＝28（1985），n＝31（1990）， JCF5：陀＝106（19∬），氾＝137（199叶 Optionallevels：FCJs：n＝21（1985），n＝24（1990），JCFs：花＝82（1985），m＝107（1990） WhenwecompaI・ekindsofproductmodelsbetweenFCJsandJCFs， handlingitemsofFCJsaremorethantwiceasmanyaSJCFs，andthisin− dicatesthatthevarietyofmanufacturedpr・OductsinFCJsismuchhigheI

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−J6− _{香川大学経済学部研究年報 37} _エ997

than that ofJCFs As we can seein passenger cars and home electron−

ics，JapaneSeCOmPanieslimittheitemsofproductspI・Oducedwhichcan

enJOyhighergrowthIatioinoveISeaSCOuntriesAtthesametime，JCFs

werebeingfoundedmuchmorerecentlythanFCJs，andtheyhavebeen

targetingtoproducethoseforexportingtoJapanandthethirdcountries

Therefbre theylimit theitems ofproductitems and they wouldlike to

producelimitednumberofproductitemsbymass−prOductionbasis，and

itca，nbeadaptableespecia11yinASEANcountries

Next，let us reviewitems ofbasic product model（vaI・iety）classifi− cation‖IfweclassifyproductvarietybybasicmodelsofallpIOducts，for exampleincaseofCTV，itisclassifiedbythesizeofCRT，SuChas14inch， 16inch，19inch，21inch andsoon，Thenhowmany varietyofmodels

FCJsandJCFshaveproducedin1985and1990respectively？

InFCJs，thevar・ietyhasbeendiversifiedalittlebitfrom2561items

to30h56itemsfbrthese6veyears．IncaseofJCFs，itis192itemsin1985

and249itemsin1990respectivelyIt hasincreased57itemsfbr these

fiveyearsThismeansthatitisonemodelforoneproductinFCJsandit

istwoitemsfbroneproductinJCFs．IfwecomparethevaIietyofJCFs

withthatofFCJs，thevarietyofJCFsonthislevelistwice asmuchas

thatofFCJs，buteveninthatcasetheyhavepI・Oducedlimitednumberof basicitemsbymassproduction Lastly，letusexaminethepI・Oductvarietyatspeci負cationlevelsIFor example，i董wetakeCTVcase，thespecificationincludesthedi鮎renceof Optional董hnctionssuchascolors，boxmaterials，SteIeOtypeOr・nOnSteI■eO

type，SatellitebroadcastingornonsatellitebroadcastingoneHereletus

counthowmanyvarietyofproductspeciBcationdoFCJsandJCFshave

intheirpIOducts？

InFCJsthevarietyisfiOm72lOitemsin1985to143itemsin1990

Ithasbeenincreasedsometwiceasmuchforthesefiveyears，Itcanbeen

seenthatthevarietyatthespecificationlevelhasbeenrapidlyincI・eaSed

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inForeign・affiliatedCompaniesinJapanandJapaneseCounterpartsinAsia 一J ト

fbr thesefiveyears Ontheotherhand，it hasbeengraduallylnCIeaSed

thespeciAcationf土Om816itemsin1985to935itemsin1990

Summinguptheaboveresult，FCJshavemadehighvarietyofprod−

uctsatproductitemssuchasCTV，VTR，paSSengerCarSandsoon，and JCFshavemadehighvarietyatbasicmodelsandspecificationlevels

ThiscanbeexpectedthatFCJshaveproducedhigh−Varietyofprod−

uctsfor・maSS−SalesinJapanese market andJCFs wouldlike to produce

andtargettosellnotonlyinnarrowdomestic（localcountry）marketbut

alsowidervarietyofoverseasmarkets，SOtheymadehighvariedproducts

atbasicmodels andspecificationlevels‖ Thismight bere且ectedon the POSitionlngOfFCJsandJCFsinoverseascountries

Ⅳ

ThissectiondealsatrendofcoststI・uCture，localizingR＆DftlnCtion andmanagementftlnCtion，WayOfacqulIlngmaterialsandparts，andcost management pI・Oblems and techniquesofcostmanagementin FCJs and

JCFs

4一J Tムera臼00fmaJユUfAc七uredcost

The ratio ofmanufactured cost ofFCJs andJCFsis showedin Ta− ble4plrespectivelyWhenwereviewthecoststruCture，WeShould pay

CloseattentiontotheinfluencebyindustIialstructure，founded（oper・at−

ing）year，COmpanySCaleandsoonfIeIeWewi11brie鎖yexamineoverviews

of FCJs and JCFs

First，letuscompaIedirectmaterialcost（DMC）inFCJswithJCFs In FCJs the ratio ofDMC has been decreased f吏・Om61。9％to591％fbr

fiveyearsh・Om1985to1990，andit decrea5ed28％fbrthesefiveyears InJCFsitis63‖9％in1985and636％in1990respectively‖Thisshows DMCremainsapproximatelythesamelevelfbrthese丘veyeasinJCFs

(18)

−Jβ− J997

Second，inFCJs directlabor cost（DLC）isfromll5％in1985to

ll。7％in1990InJCFsitislO”1％bothin1985and1990andit remains thesamelevelforthesefiveyears Astoexpensestosubcontractors（ESC），itbecomes37％in1985to 4・0％in1990，andithasslightlyincreasedfbrthesefiveyears．JCFshas alsoincreasedO5％itsfigurefi・Om22％in1985to27％in1990。Inany CaSeS，ifwecomparesthose丘guresinFCJsandJCFswiththat（10“53％） OfJapanese parent companies，thefigures ofFCJs andJCFs are much

Sma11er・thanthatofJPCs。Thereasons，WhytheESCofFCJsandJCFs aresma11er，aregueSSedasfbllows．FCJsaremainlycenteredonchemical

industry oIiented and assembly companies are smaller in number than

JCFslTherefbre FCJsbuystandard materials／parts mainly蝕OmOpen markets，nOtfromJapanesestyleoftheinter−Organizational（assembler− Supplier）relationshiplIncaseofJCFs，localsuppliersarenot払miliarto

Japanesestyle oflong−termSupply contract，and at thesame timelocal

SuppliersknowthedemeritofbeingexcessivelyinvoIvedinoneassembly

manuf瓦cturer，and theywouldlike to avoid havingsuch arelation with

assemblers

Table4−1 Rat，io ofmanufbctured cost， FCJs JCFs 1985 1990 1985 1990 Cost elements Directmaterialcost（DMC） 619％591％63．9％636％ Indirectmaterialcost（IMC） 60 6．1 40 38 DiIeCtlaboICOSt（DLC） 115 117 10110hl IndiIeCtlaboICOSt（ILC） 43 55 26 26 ExpensestosubcontractoIS（ESC） 37 4．0 2．2 27 DepIeCiationexpenses（DPE） 51 53 62 6．5 0theIS（OTH） 76 84 10，2 100 Ⅳ 41 49 108 162

(19)

inForeign・affiliatedCompaniesinJapanandJapaneseCounterpartsinAsia ーJ9−

As to depreciationexpenses（DPE），in FCJsit hasslightly（02％） increased蝕Om51％in1985to53％in1990．It has alsoincreased O3％ from62％（1985）to65％（1990）inJCFs“Aswecansee，the ratioof FCJsisapproximatelyl％higherthanthatofFCJsThismayderivedof

thecapitalinvestmentof3CFs，eSPeCiallyJCFshavemadeorexpanded factoriesinASEANcountriesrecentlyinordertoincreaseproductitems andvolume，andsuchabig capitalinvestmenthasresultedin thehigh

ratioofDPEinJCFs

Lastly，theIatioofoverheadsinmanufActuringcost（here，OVerheads ＝manufactur・edcost−（directmaterialcost＋directlaborcost））isshowed

as follows

In FCJsits ratiohasincreased2．8％丘om26‖6％in1985to29．2％in

1990，and thisshowed thatthe ratioin FCJs hassteadilylnCreaSedfor

these丘veyears．Contrastedlyitwas26．0％in1985and263％in1990in JCFs，andthismeansthattheratioofJCFshasincI・eaSedonlyO3％foI these five years

42上oca〟zf点gR＆かacfj山才j朗〔扇derge乃βり

HeIe R＆D activitiesin FCJs andJCFs willbe examined and we wouldliketomake clearerhow muchtheextentofR＆D activitieswillbe localizedtoFCJsorJCFshOmParentCOmpaniesItwi11alsoshowthat

JapanesemultinationalsandoveI・SeaSmultinationalshavetransfbrredR＆D

tooverseassubsidiaries，anditwil＝eadtorevealhowmuchglobalnetwork systemsfbr cooperationhavebeen constructed amongparentcompanies

and oveISea5SubsidiaIiesin FCJs andJCFs 1）R＆DdepaI・tmentS

FiI・StR＆Dwillbede負nedasfbllows．TherearetwotypesofmeanlngS ofR＆D；OneiswidersenseandtheotheI・isnarTOWeISenSelThewidersense ofR＆D（R＆D：W）includesresearchanddevelopment（R＆D：N），prOduct

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ー2CL− _エ997

pI・Ojectinganddesigning AndthenarrowersenseofR＆D（R′＆D‥N）means Onlytypicalresear・Chanddevelopment（R＆D＝N）

LetusreView how much such R＆D activities have been transf占rred

orlocalized to FCJs orJCFs

Genera11y speaking，9016％of FCJs have R＆D：W depaItmentSin

WidersenselThismeansmostFCJshaveR＆D：Wdepartments，inother WOrd，FCJshaveatleastonefunctionordepartmentofR＆D：N，prOject plannlng and designlng departmentinJapanlOn theotherhand，itis

49”4％inJCFswhichhaveoneoftheR＆D：WdepartmentsinAsiancoun− tries，TheratioislessthanahalfofFCJs．Aswecansee，FCJshavebeen VeryenthusiasticontrasfbIringR＆DbasesintoJapan，andJCFsarenot muchactiveonitHeIeafterletusexamineitmoreprecisely Table4−2 R＆DdeI）artments（enlarged：widersense） R＆D depaItment FCJs JCFs 1）Yes 2）No 88（49・4％） 90（506） 2）R＆D（narrowersense） HereoutofR＆D：W，1etusreviewR＆D：NsuchasbasicR＆D，apPlied R＆D，andproductdevelopment LetusreviewhowmuchfbIelgnparent COmPaniesorJapaneseparentcompanieshavetransferredsuchactivities intolocalsubsidiariesbyTable4−3 Aswecanseef上・Omthetable，itis39companies（72”2％）whichhave R＆＝DdepartmentsinFCJs，anditsharesneaIly3／40ftotalresponding COmpaniesItisremarkablyhighratiolButitisonly46companies（25・4％） WhichhaveR＆D：NinJCFs，anditsharesonlyl／40utOfthem Atleast

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ACompa7ativeStudyofBusinessManagementandManagementAccounting inForeign・affiliatedCompaniesinJapanandJapaneseCounterpartsinAsia −2J− regardingtoR＆D：N concerned，FCJshaveoverwhelmlnglyhigherr・atio comparedwiththatofJCFs“OneoftheIeaSOnSiscausedbythedi仔erence ofindustrialstructure，andtheotheristhediff6r・enCeOfcorpor・ateClimates between FCJs andJCFs．Anyway，detailedreasonsshouldbeexamined

f血therbyinterviewlngtOthosecompanies

Table4N3 R＆Ddepartment（narroⅥ喝rSenSe） R＆Ddepaztment FCJs JCFs 1）Ⅵs 39（72・2％） 46（25」4％） 2）No 15（27・8） 135（75り6） 54 181 3）ProductspIIOjecting（planni喝） Nextisproductprojecting（seihinkikakuinJapanese）inFCJsand JCFs“ItisveryimportantfoIFCJsandJCFstoundeIStandconsumer’s

productdemandoflocalcountriesinordertomanufacturenewproducts

whichflllfi11therequirementsoflocalconsumersfbrlocalmar・ketsattrans− planted払ctoIiesAtthattime，prOductprojectingplaysaverylmpOrtant rolefbrdeveloplngneWprOductsanditisre鮎ctedondesignlngOfthem

Let us review here how FCJs andJCFs have such adepartment called

productprojecting（planning）byTable4−4

The ratiowhich has product project departmentis42．6％in FCJs anditis171％inJCFs。Hereisalso much gap between two and we can understand that FCJs have been much more active than JCFs foI

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香川大学経済学部研究年報 37 Table4−4 Productprojecting（planning）ーーl二㌧」 J997 DepaItment FCJs JCFs 1）Yes 23（鯨6％） 31（17．1％） 2）No 31（574） 150（82・9） Ⅳ 54 181

4）Designing

I，aStlyletusreviewwhetherFCJsandJCFshaveadesigningdivision

Which characterizes products based on product projecting and R＆D：N

ThesurveyresultisshowedinTable4−5

InFCJs，44・4％ofthemhavealIeadyestablisheddesigningdivisions inJapan，andit can be anticipated that they have already transferred

designlng function to some extent to FCJs“PI・eCisely，nearly a halfof FCJshavealreadypracticeddesignlngfunctioninJapanesesubsidiaries Atthesametime，359％ofJCFshavealsohaddesigningfunctioninAsian Subsidiariestosomedegree，anditisremarkablyhigherthanthe点gures OfR＆D：NandprojectplanningThereforeitcanbeunderstoodthatthe localizationofR＆DinJCFsisveryhighatthelevelofdesignlngfunction， especiallyatthelevelofdetai1eddesignlngnOtbasicdesignlng Table4−5 Designingdepartment DepaItment FCJs JCFs 1）Yes 24（44“4％） 65（35・9％） 2）No 30（556） 116（641）〃 54 181 5）NumberofengineersatR＆Ddivision

(23)

inForeign・affiliatedCompaniesinrapanandTapaneseCounterpartsinAsia 一之算−−

Inresearch＆development（widersense−R＆D：W）divisionsin FCJs andJCFs，itis alsoimportant how many englneerS they havein each

division（R＆D＝N，pI・Ojectplanning，designing），WhenweconsideI・thelevel OflocalizationofFCJsa、ndJCFsLetusexamineitbyTable4−6 First，letusanalyzetotalnumberofenglneerSOfR＆D：W．Itis75．8 person＄PerCOmpanyin FCJs，anditisonly27．OpeISOnSinJCFsThe

numbero董FCJsisnearlythIeetimesasmuchasthoseofJCFs”Wehave

aJlreadypointedoutthatFCJsaremoreaggressiveforpracticingR＆D：W activitiesinoverseas countI・ies，andthisisalsoidentifiedbythenumber

ofengineerswhohaveengagedinR＆D：WinFCJsandJCFs

Next，let us review englneerS Of specific R＆D activities such as R＆D：N，prOduct projecting and designlng“Engineers who engagein R＆D：Nis67．5personsin FCJs anditis21．9peISOnSinJCFs respec−

tively・ThenumberofenglneerSinFCJsismorethanthreetimesasmllCh

asJCFsThis resultisinaccordancewit，hthatt．henumberofFCJs which

haveR＆D：NdivisionswashigherthanthatofJCFs，andoneofthem軋jor reasonscanbeguessedthatFCJshadmanyR＆Dorientedcompaniessuch

asmedicalandchemicalcompanies

Thirdlylet us review the number ofenglneerS Who aIe engagedin

productprojectingThenumberofenglneerSinFCJsisll．1peI・SOnSper COmpany，anditis139personsinJCFs。Thisis the reveISe fact with

thatofR＆D：NandthenumberofenglneerSinJCFswhoareinchargeof

productplannlnglSmuChbiggerthanthatofFCJs ThatisbecauseJCFs

havemoreassemblyorientedcompanieswhichhavemuchmoIepI・Oducts WithshorteI・lif6−CyCle，anditisimportantfbrJCFs to catch consumer’s needstimelyandaccuratelyThentheyneedtofbedbackthecon＄umer’s demandtoR＆D：Wdivisionsorthoseofparentcompanies

Lastly，englneeI・S Who arein charge ofdesignlngin FCJs，aI・e17A peI・SOnS and whenit comes to designlngOfR＆D：NinJCFs，they have

(24)

香川大学経済学部研究年報 37 J997 −24一 become de＄ignlngaCtivitieswidely，eVenthoughtheratioofJCFswhich aIelocalizedtoAsiansubsidiariesisslightlyhigherthanthatofJCFs

Table4r6 Numberofengineeringdepartment（widersense）

FCJs JCFs Mean N Meam N DepaItment 1）R＆D（total：perSOnS） 2）R＆D（narIOWpeISOnS） 3）PIOjectplannlrLg（peISOrLS） 4）Designing（persons） 5 8 3 4 4 3 2 2 8 5 1 4 5 7 1 7 7 6 1 1 2 2 1 1 7 1 3 3 0 9 9 4 8 4 3 6 5 5 1 4 TheaveIage航guIeSirLthetablea工eCalculatedas董01lowsh Theaverage n11mbero董englneeISWhichisgatheIedthetotaln11mbeIOfal1IeSPOnd− 1ng COmpamies，anditis divided by the nllmber o壬responding com−

paniesineaChitemIeSeCtively（R＆D：W（total），R＆D：N（narrow），

pIOjectplanrLing，designlng）lThereIoIeR＆こD：Wdoesnotbecomethe umOfthefo1lowingthIeeitems（R＆D：N，PIOductpIOjecting，designp

lng）

Judging fi・Om the above results，FCJs are much more active than JCFsfbr transf6rrlngR＆Dintooversea／SSubsidiariesbyits numberand levelofR＆D．Atthesametime，Whenweseeitmoreprecisely，FCJshave transferredR＆D：Nmostamongthethree，neXtisproductprojectingand thelowestisthe designlnglnOrder“Onthecontrary，inJCFs，itisthe reverseorderwithFCJs，andthehighestislocalizingdesignlngfllnCtion，

nextisproductprojectingandR＆D：Nisthelowestamongthem

LetusreviewthenumberofengineerswhohaveengagedinR＆D：Win FCJsandJCFs‖Aswecanseeftromthetable，thenumberofenglneerSOf R＆．D：NisextIemelyhighercomparedwiththatofJCFs，butthenumber ofproductprqJeCting1SalittlebithigherinJCFsthaninFCJsReversely thenumberofdesignlngfhnctionisalittlebithigherinFCJsthaninJCFs Anyway，interviewsuI・VeySShouldbefbllowedfurtherinordertomake ClearerthedetailsoftIanSferabilityinFCJsandJCFs

(25)

inForeignl・affiliatedCompaniesinJapanandlapaneseCounterpartsinAsia ー25−−

4∂ 上ocaJJg川gmallageJ¶eJlt血刀c臼0115

Inthe abovesections，SOme aSPeCtSOflocalizing R＆Dfunctioninto

oversea＄Subsidiaries were reviewed．This section deals wit，h how much

productionstagesfromproductplanningtoproduction（froml）to5）in Table4−7）havebeenlocalizedtooverseassubsidiariesinFCJsandJCFs Table4−7 Localizingmanagementfunctions（mean） Stages of Manufacturing FCJs JCFs 1）PIOjectplaning 2）Basicdesignlng 3）DetaileddesignirLg 4）PrepaIation士brpIOduction 5）PIO（hction 8 0 5 8 2 7 6 1 4 7 3 3 4 4 4 2 2 2 4 4 2 1 7 3 8 0 4 0 6 8 Ⅳ 50 181 ThescoIeSaIeCalc111atedastbllows’MostlypIaCticedatlocal Subsidiaries’一允vepoints，，．，’betweenthemiddleolthetwo’ 一three poirLtS，．，‘mostly operated at palent COmpany’− OnepOirLtTotalpointsaIeaggIegatedanditi＄dividedbythe

n11mberofIeSpOndingcompaniesAveragescoIeSPerCOmpamy aIeeXhibitedin thetabler FiguIeSinthepaIenthesesaIethe

OrdersoieachscoIebyFCJsarLdJCFsIeSpeCtively

Generally speaking，thelocalizedlevelofmanufactuIing fllnCtions f上・Om PrOduct plannlng，basic designlng，detailed designlng fbr pI・ePara− tionfbrproduction，hasbeenmuchmoreadvancedinFCJsthaninJCFs

WecanunderstandthatFCJshavemuchmorelocalizedtheiI・prOduction functionsfroml）to4）tooverseassubsidiariesEspeciallytheup−Stream （planning）stagesofproductionsuchasproductplanning，basicdesigning， detailed designlngaIIehigh1ytransferredintolocalsubsidiariesinJapan

(26)

香川大学経済学部研究年報 37 J997 ー26− Thinkingtheresultwiththefactdescribedintheformersections｝itre− vealsthefactthatFCJshavelocalizedup−Str・eamStageSatmanufactul・ing， andtheyaremuchhighlyindependentfromparentcompanieso董mother countries

Inca5eOfJCFs，thescoresofproductplannlngandbasicdesignlngare

firstpartoftwopoints，andeventhedetaileddesignlng，itsscoreisonly 2l70pointsandJapaneseparentcompanieshaveplayedanimportantrole

evenindetaileddesignlnglWhenitcomestothelefttwostagesofprepa−

rationfbrproductionandmanufacturing（production），JCFshavealmost finishedlocalizingthoseactivities，andthescoresofthosear・eSimilaItO FCJs Sti11，thescoreofproductioninJCFsisslightlyhigheI・thanthato董 FCJs．WecanunderstandthatJCFsinAsiahaveintensivelytIanSfbrred thosetwostages（preparationfbI・prOductionandproduction）toAsian subsidiariesThis revealsthatJCFshave beenplaylngthemanufActur−

1ngbasisfbrJapaneseparentcompanies，anditisparticularlytruethat Ⅵn，sappreciationhadbeendrastica11yprogressedafter1985（thePlaza Agreement） 44放）WtObuJ′OrprOCu∫・e∫れate∫・jaJ5a月dpa∫ね允omsuppJjers？ Thissectionexamineshowoverseassubsidiarieshaveprocuredtheir materialsandpartsforproducing負nishedproductsinover・SeaSSubsidiaries andatthesametime，howmuchprocurementratiotheyhave蝕・Omthe parentcompaniesThoseproblemswillbeexaminedinthissectionuslng Table4−8

First，howmanymaterialsorpartssuppliersdooverseassubsidiaries

haveforproducingfinishedproductsattheirfactories？InFCJstheyac− qulrematerialsandpartsfrom79supplier・SperCOmpany，anditisabout

66companiesinJCFslThenumberofsuppliersinFCJsisapproximately

twentypercentage（13companies）higheI・thanthatofJCFslIncaseof Japanesecompanies，theytendtodecrea5ethesupplier・Sfromwhichthey

(27)

AComparativeStudyofBusinessManagementandManagementAccounting inForeign・・affiliatedCompaniesinIapanandJapaneseCounterpartsinAsia −ごト buydirectly，andtheyintendtohavealongtermcontractwiththeirsup− pliersThis trendhasalsoin魚uencedonJCFswhichhavebeenoperated inJapanOfcourseweneedtothinktheinfluenceofcompanyscaleand typeofindustI・yWhenwethinkofsupplieISprObleITば Table4−8 Suppliersofmaterialsandparts FCJs JCFs Mean N Mean N 1）Totaln−1mberofsuppliers（companies） 7933 45 6635 173 2）Localsuppliersoutoil）（companie＄） 7072 43 48177166 ：￣ ‥．．． Proc11Iementratio血OmpaIentCOmpaniesisindicatedbymonetaryteIm Whidliscalc111atedas壬01lows」PIOC11Ⅰement工atiofIOmparentCOmparLies （％‥mOnetaIytem）＝pIOCuIementamOuntSO壬raw−mateIialsandpaItS

homJapanese paIent COmpany／totalpIOCurement amOuntSO壬raw−

materials andparts xlOO

TheratiooflocalsupplieI・SOutOftotalsupplierswillbereviewedhere hlFCJsitisabout89％（70companies）anditis73“50％（4877companies） inJCFs．ItmeansthatFCJshavemuchhigherratioofmaterialsandparts

whichareprocuredbylocalsupplieI・SandJCFshaveprocurednearly16％ 1essinlocalsuppliersthanthatofFCJs

One of the mqjor reasons fbr the factis thatJCFs procure higher

ratioofpartsfiOmpa，rentCOmpaniesinJapan．Thesecondreasonisthat JCFsinAsiahavebIOughtthesameinteI・−0IganizationalIIelationshipwith JapanesesuppliersinJapanintoAsiancountrieswhichtheyhadinJapan

TherearemanyJapanesesuppliersinEastAsia，andJCFshavepI・OCuI・ed mateIialsandpartsfi・OmthosesupplierslocatedalloveIAsiaandbrought

(28)

香川大学経済学部研究年報 37 J997 ーーーごこトー intoJCFsThoseaIemainreasonswhyJCFshavelessprocuredmaterials

fromlocalsuppliersthanFCJs

Thirdly，WhenoverseassubsidiaIiespurchasematerialsandpartsfrom localcompanies，1eもusreviewtheratiooffb‡eigna侃1iatedsuppliers（such a＄FCJsorJCFsin3）ofTable4−8）whichhavethesame nationalsof parent companiesInFCJsitisonly5・04％（3”56companies）suppliers whichhavethesamenationalswithassemblymakeI・S，butitshares26“22％（13108companies）inJCFs・ThisshowsthatJCFssharesmorethan21・0％ higherthanthatofFCJs，ThismeansthatJCFshavetrans王らrredJapanese

inter−OrganizationalrelationshipintoAsiancountrieswhich theyhavein

Japantosomedegree ButincaseofFCJsitismuchlessthanJCFsof whichtheyhadthesamerelationshipwhentheyhadinhomecountries Lastly，letusreviewtheprocurementratio丘omparentcompaniesin homecountrieshIt，is25．53％inFCJsanditis36．16％inJCFs TheratJio

ofJCFsisapproximatelyll％higherthanthatofFCJswhentheyprocure

materialsandpartsfbrmanufActuring」FCJshavealsoshowedhigherlevel oflocalizationthanJCFswhentheybuymaterialsandparts As wecouldseefiOmtheabove analysis，FCJshaveprocuredmate− rialsandpartsmostly丘omlocalcompanies（inthiscasef上omJapanese companies）“ButinJCFstheratioismuchhigheranditis1308％（22 companies）n・OmJapaneSeSupPliersinAsiaJudgingfIOmSeVeralindica− torsonmaterialsandpartsprocurementdescribedabove，itbecomesclear thatFCJshavebeenmuchmorelocaIizedtoiocalcountries（Japan）than JCFs（inAsiancountries）

(29)

AComparativeStudyofBusinessManagementandManagementAccounting inForeign”afiiliatedCompaniesinJapanandTapaneseCounterpartsinAsia −29− 射5 朗旬0∫・prObJem50fcoざtmaJl喝emellt Herewewillexaminemq】OrPrOblemsofcostmanagementwithwhich FCJsandJCFsarenowencounteredbyTable4−9 Table4−9 Majorproblemsofcostmanagement PIOblems FCJs JCFs 1）ImpIOVemerLtO土yieldratio 2）ReplaCementOfmachinesorequipment 3）Reductionolfactoryexpenses 4）QualitycontIOl（includingTQC） 5）PuIChasemanagementolIaW−materials 6）Standardizationoijobs 7）Shortageo壬woIkingtime 8）ImventoIyCOntIO1 9）MaintenanceofahigheIOPeIationratio lO）Rationalizationofthecombinationof PIOd11CtionpIOCeSS ll）Rationalizationoidesigning 12）Changeo壬raw−mateIials 13）StandaIdizationoipIOducts 14）SupplieISmanagement 15）R＆Dmanagement 16）OtheIS ︶︶︶︶︶︶︶︶︶︶ 2 4 7 1 3 0 1 6 5 8 1 1 ︵︵︵︵︵︵︵︵︵︵ 3 1 4 ︵U 7 8 8 6 9 5 7 5 ︵U QU ごU 7 6 1 3 8 1 1 ﹁⊥ l l l l ︶︶︶︶︶︶︶︶︶︶ 1 2 3 4 5 6 7 8 9 ハU l ︵︵︵︵︵︵︵︵︵︵ 2 2 4 0 0 4 ︵U 8 0 6 00 7 5 5 3 ハU 9 8 8 7 1 1 1 1 1 1 ︶︶︶︶︶︶ 2 9 4 3 6 5 1 1 1 1 1 ︵︵︵︵︵︵ 4 2 7 0 2 1 5 8 3 4 1 3 ︶︶︶︶︶︶ 1 2 3 4 5 6 1 1 1 1 1 1 ︵︵︵︵︵︵︵バ︶ 8 2 6 4 0 ‘U 5 3 り︼ 2 1 ．Ⅳ 50 180 HeIethescoresinthetableaIeCalculatedas壬bllows”PutthIeepOints tothe允IStimportance，tWOpOintstothesecond，andonepointtothe thirdlTbtalpointsaIeaggZegatedanditisdividedbythenumbeIOf respondingcompaniesAveIageSCOreSperCOmpanyaIeeXhibitedin

thetable FigllIeSinthepaIenthesesaIetheordeISO董each scoIeby

FCJsandJCFsIeSpeCtively

(30)

‥J（）− エ997

182points），anditisthemostimportanttaskfbrFCJsBecause FCJs areindustryofI・atherprocess−OrientedthanassemblyorientedTherefoIe itiswellunderstoodthattheytakethistaskmostimportantInaddition

tothis，FCJsrank QC4th，andthescoreisl50 FCJs regardproduct qualityasthemostimportanttaskintheiICOStmanagement

IncaseofJCFs，QCisstillmoreimpor・tant，andQCis ranked the first andthescoreisl80pointsinJCFs・And‘improvlngyieldratio’is alsorankednextimportantanditisthesecond（1“73points）

In FCJs，thesecondimportant taskis’replacementofequipmentoI machines’and the scoreisl」72points（the second ranked）lIn FCJs，

theyarecenteredonprocessindustrywhichoperateinJapan，anditisa CruCialproblemtoreplace equlpment Or maChinesfbrcost management

Evenin／CaSeOfJCFs，they are mostly assembly−Oriented and they have morenewlyfoundedplants，もhen theirfactoriesthemselve＄installmany new robotics and FMSs and they have gradually shifted to machine or equlpmentOrientedTherefbrebigcapitalinvestmenthasbecomecommon

eveninJCFsThen’replacementofequlpmentOImaChines’hasbecome

animportantcostmanagementtask

Itisoftenpointedoutthat‘purchasemanagementofraw−materials’ isthecentralissuetbrcostmanagementinJCJsandJapanesecompanies

in Eur・OPe and America．Forexample，JCJs scored205points fbr that andit wasthefirstranked by1992surveyItis295pointsinJapanese

COmPaniesintheUKin1992anditis2．00pointsinJapanesecompanies intheUSAnditisalsothemostimportanttaskinthosecompaniesup

to now

But compared with those cases，‘purchase management ofIaW−

materials’itis scoredl67points anditis ranked the thirdinJCFsin

Asia‖Itisstillimportant，butitis placed next toproduct quality and

yield ratio TheIe areOtherimportant tasks pr10r・tOPurChasemanage−

(31)

inForeign・・affiliatedCompaniesinJapanandTapaneseCounterpartsinAsia 一Jノーー

Japanese paxent companies anditis oneofthe biggest reasonswhy the leveloflocalizingtooverseascountriesismuchlower

InFCJs，‘purchasemanagementofIaW−mateI・ials’sharesl30points andis ranked the紙h，butitisnot regarded asimportant asinJCFs

The main reasonis because most FCJs werefoundedin1960s and1970s

andtheyhavestableprocurlngrelationshipwithlocalsuppliersTheycan alsousestandardmateIialsandpartsinmostcases，thentheycaneasily buyorprocuremostofmaterialsandpartsfiOmOpenmarket InFCJs，thescoreof‘reductionoffactoryexpenses’isl54pointsand isrankedthethitd，anditisalsoanimportanti＄SuefbrFCJsInJCFs， itisl04pointsanditisrankedthe別th‖ThelevelandthescorepfJCF＄

is much lower than those of JCFs

‘Maintenanceofahighe！Operationratio’isO・80（9th）inFCJsandit

isl39（5th）inJCFsl‘Inventorycontrol’isO88point（9th）inFCJsandit

isl”16points（6th）inJCFsThosetwoitemsaremuchmoreimportantin JCFsthaninFCJs．BecauseJCFsinAsiasharehigherexportratiothan

thatofFCJs，andtheyhavepIOblemshowtomanageproductinventory

sold t．o overseas countries

TheproblemssuchassuppliersmanagementandR＆Dmanagement aI・eVerylmpOrtantfbrJCJsButsuppliersmanagementis14thinFCJs， anditis13thinJCFs∴Atthesametime，R＆Dmanagementisthe15もh inFCJs，anditis16thinJCFs，Thosetwodonotbecomeessentialtasks fbI・CurrentCOStma／nagementatOVerSeaSSubsidiariesyet 4」β 財aj月ねcJmjque5蝕・CO5tma∫1喝emem亡 Herecost managementteChniqueswhichaIeusedinFCJsandJCFs areexaminedusingTable4−10

The mostimportant technique whichis usedin FCJs andJCFsis budgetary plannlng and controlin both FCJs andJCFs The scoreis

(32)

J．997

−．？二」一

extremelyhighandgains813points（1st）in FCJsItis alsothe6rst rankedinJCFsandthescoreis6．74andthehighestinJCFs Table4−10 Majortechniquesofcostmanagement MaioI Techniques FCJs JCFs 813（1）674（1） 5・86（2）501（2） 5・36（3）473（4） 3・44（4）354（5） 1）BudgetaIyplanningandcontro1 2）TotalqualitycontIOl（TQC） 3）Standardcosting 4）QuantitativestandaIdsusedinpIOduction managemerLt 5）AbsoIptioncosting 6）Managementbyobjectives（MBO） 7）TaIgetCOSting（costengirLeering） 8）Valueenginee工ing／valuearLalysis 9）IndustIialengineering（IE） 10）Simlllationmodels ll）MathematicalpIOgrammirLg 12）RegIeSSionanalysis 13）NetwoIkanalysis（PERT／CMP） 14）OtheIS ︶︶︶︶︶︶︶︶︶︶ 3 6 9 7 8 0 1 4 3 1 1 1 1 1 1 ︵︵︵︵︵︵︵︵︵︵ 0 8 4 3 4 3 5 4 7 5 0 6 8 2 0 4 2 1 1 2 5 3 1 2 2 ︶︶︶︶︶︶︶︶︶︶ 5 6 7 00 9 0 1 3 3 2 1 1 1 1 1 ︵︵︵︵︵︵︵︵︵︵ 9 3 3 9 3 5 7 0 0 1 2 ハ0 8 7 2 0 6 3 2 2 1 1 1 〃 48 173 HerethescoIeSinthetableaIeCalclllated as壬o1lowsP11t14pointsto theRrstimportantitem，13pointstothesecond，‥，2pointstothe 13thimpoItant，andorLePOinttothe14thimportantitemTbtalpoints aIeaggIegatedanditisdividedbythenumbeIOf工e＄pOndingcompanies andmultiplylO／14”TheaveragescorespeICOmpanyareShowedinthe tableFiguIeSinthepaIenthesesa工etheordeISOfeachscoIe土IOmthe importancebyFCJsandJCFsIeSpeCtively BudgetaryplannlngandcontrolisthebestsystemwhichcontroIsthe company activities as awhole by the one monetary term，aS We Often

(33)

AComparativeStudyofBusinessManagementandManagementAccounting inForeign・affiliatedCompaniesinJapanandlapaneseCounterpartsinAsia 椚ヱ㌻− pointedoutinotherpapersThisisthemainreasonwhybothFCJsand

JCFstakethistechniquemostimportan七重brcostmanagement

Nexti＄tOtalQC（company−Widequalitycontrol：TQC）lItshares5」86 points（2nd）inFCJsanditis5・Olpoints（2nd）inJCFsThisshowsthat

Japanesecost managementandqualitymanagementsysterrwhavebeen

Widelyandgloballyunderstoodtheirimpor・taJnCebyFCJsandJCFsr Asa resultofthat，theconceptsandtechniquesofthemhavebeenintroduced notonlybyJapanesecompaniesbutalsobyforeigncounterpartslJapa− nesecostmanagementandqualitymanagementaimatproducingproducts withhighqualityandlowcostsimultaneouslyata11stagesffomproduct plannlngStagetOprOductionstage ThethirdisoccupiedbystandardcostinginFCJsanditis536（3rd）

InJCFsitis absorption costingwhich occupleSthethird anditis5”00

points”InJCFs，Standardcostingalsooccupiesthefburth（473points）， butabsorptioncostingis2．89pointsar）ditisthefifthrankedinFCJs Traditionalaccountingmethodsfbrcostmanagementarestillimpor− tantevennowinFCJsandJCFsStandardcostinglSVeryCOmmOnfoI COStmanagementinEuIOpeanandAmericancompanies，butinJapanese companieswecanunderstandthatnotonlystandardcostingbutalsoab− SOrptioncostingareusedforcostmanagementtosomeextentFCJsand JCFsal＄Ohavethesimilartrendwiththeparentcompanies Nextis‘quantitaJtivestandardsuSedinpI・Oductionmanagement’In

FCJsiti＄rankedthefburthanditsscoreis344point＄InJCF＄itisthe

fifthrankedandthescoreis3，54pointsAtthesametime，‘management byobjectives’（MBO）isranked6th（283points）inFCJsanditisthe Sixth（3r68points）inJCFsItisalsousedtosomedegreeinbothFCJs andJCFs，butthescoreismuchhigherinJCFsthaninFCJs Bytheway，COStmanagementmethodssuchastaIIgetCOStmanage− ment（TCM）orvalueengineeIing／valueanalysis（VE／VA）areveryat−

tractivewhenwethinkhowJapanesecostmanagementcanbetr・anSferred

(34)

エ997

−34−

tofbreigncompaniesLetusreviewhowTCMorVE／VAhasbeenused

in FCJs andJCFsTCMis used173points（7th）in FCJs，anditis l184points（9th）inJCFsThereforewecansay theyare usedat ver・y lowlevelbothinFCJsandJCFsVE／VAgainsl．29pointsinFCJsand

itis2．23pointsinJCFs，andit can be said that they areless usedin both FCJs andJCFs either”Those methods are not common cost man−

agementmethodsinFCJsandJCFsatpresent“Thereasonfbrthatcan

beguessedasfollows“InJCFs，Japanesecompanieshavenottransferred R＆DsomuchtoJCFs，theIefbreTCM（VE／VAisregar・dedasthepre− Step（technicalpremiseforTCM））hascloseIelationshipwithR＆D，andit isdi組culttodevelopTCMwithouttIanSfbrrlngR＆DtoJCFs．InFCJs， theyaresituatedatverygoodpositiontounderstandtheimportanceof Japanesecostmanagementconcept，know−howandtechniqueswhichhave beenintroducedbyJapanesecompanies，thenitisquiteeasyfbrthemto introducetargetcostmanagementButFCJshaveprocessoI・ientedindus−

trystructureandtheymighthavediffbrentculturalclimates丘omJCJs

TherefbreitmightbeveryhaI・dfbIthemtouseTCMorVE／VAforcost managementandtheyhavenotmuchintroducedinFCJsyeteither V HerewewillreviewseveI・almostimportantissuesinglobalmanage− ment accounting such asinternationaltransfbr prlClng，budgeting，PerL fbrmanceevaluation，thewayofftlndraisingandaccountinginfbrmation

(35)

AComparativeStudyofBusinessManagementandManagementAccounting inForeign・affiliatedCompaniesinlapanandTapaneseCounterpartsinAsia l一．？，：シーーー 51htel・Ⅲa右ol】aJfraJ】5食J・p‖C川g

HeIe WeWillreviewinternationaltransf6r prlClngWhen paI・entCOm−

paniesinmothercountriessellmaterials／partsandproductstooverseas

subsidiaries（intraTCOmpanyinternationaltransferpricing）hThecasesare dividedintotwo‥1）parentmanufacturingcompaniessell（transf如）mate− rialsandpartstooverseassubsidiaries，2）overseassubsidiariessell（transT fer）productstoparentcompaniesorsalessubsidiariesofthesamecapita王

a侃1iatedcompaniesLetusreviewfiOmthe鮎stone

1）PaIentmanufacturingcompaniessell（transtbr）mateI・ialsandpartsto overseassubsidiar・ies TherearetheetypeS。finternationaltransfbI・pricing”Oneisl）mar− ketpricebasis，thesecondis2）costbasisandthethiIdis3）cost plus pIIO鋸basis．TheresultoftransfらrprlClngin FCJsandJCFsareshowed inTable5−1 InFCJsMaIketpricebasisandcostplusprofitbasisshares442％（19 companies）respectively，andcostbasisisonly70％（3companies）This

factindicatesthatinmostcasesparentcompaniessellmaterials／partsto

FCJsbycostpluspro鋸ormarketprlCebasis

InJCFs，COStpluspro飢methodshares5060％（84companies）and itsharesthehighestandmaJOrityMarketprlCeandcostbasisoccupleS 2410％（40companies）respectively，andtheyareonequarterofal1respec− tivelyJudging丘omthisresult，JCFsusemainlycostplusprofitmethod Whichiscompar・a七ively点exiblefbrinternationaltransfbrprlClng

ComparlnginternationaltIanSf邑Ⅰ・prlClng between FCJs andJCFs，

bothFCJsandJCFsusecostpiuspro鋸mostfi・equently，aSJCJshaveused itmuch．Atthesametime，FCJsusemarketpnclngmuChforintemational transferprlClng‖ThisindicatesthatFCJsaremuchmoreindependentf王om

parentcompaniesthanthatofJCFsJCFsusecostpluspI・0fitmostand

costbasis＆marketpIicesharenearlyl／4each Ther・earemanyJCFs WhichI・elyondecisionmakingofJapaneseparentcompanies

(36)

香川大学経済学部研究年報 37 Table5−1Internationaltransfbrpricing（1）ヱ997 −36−− nans壬erpIIClng FCJs JCFs 1）MaIketpricebasis 2）Costbasis 3）Costpl11SpIO鋸basis 4）OtheIS 19（44・2％） 3（7・・0） 19（蝕2） 2（4・7） 40（2410％） 41（24…70） 84（50‥60） 3（1・81）〃 43 166 2）Whenoverseasmanufacturingsubsidiariesse1lortranSferproductsto ParentCOmpaniesortooverseassalessubsidiaries HereitisreviewedinternationaltransferpriclngWhenFCJsandJCFs Sellortransf占rfinishedgoodstosalessubsidiariesofthesamegroupor parentcompaniesWhatkindofinternationaltransferprlClngl＄uSedfbr t，ha，t，in FCJs andJCFs？ Firstofall，letusexaminewhetherFCJsandJCFshaveindependent Salessubsidia／Ⅰ・iesofthesamegIJOuPOrnOtTheresultisasfo1lows．The ratiowhichha5independentsalessubsidiariesis38“0％（19companies）in FCJs，anditis40l12％（69companies）inJCFsTheratioofJCFsis SlightlyhigherthanFCJswhichhaveseparatesalessubsidiaries NextletusreviewinternationaltransfらⅠ・prlClngf王OmOVerSeaSman− ufacturing subsidiaries tothesame subsidiaries or parent companiesin FCJsandJCFsbyTable5−2”InFCJs‘costplusprofitba5is，isthehigh− est（444％：8companies），‘maIketprice’shaI・eS222％（4companies）and ‘costminusexpensesofsalessubsidiaries〉whichissimilartomarketpI・1Ce basisis16‖7％（3companies）‘Marketpricebasis，inwidersensewhich gathers‘market price’and‘marketpriceminusexpenses，shares389％， and‘costbasis’sharIeSOnly56％（1company）

(37)

−

、 −

InJCFs，（costplusprofit，isthehighest（392％：40companies），neXt ismarketpriceanditsshareattains31A％（32companie5），andmarket price minusexpensesis21l6％（22companies）in orderr’MaIket price basis，inwidersen＄eWhichincludes‘marketpIICe’and‘marketprlCeminus expenses〉attains52．9％，but‘costbasis’sharesonly59％（6companies）

Judgingffomtheaboveresults，mOStfiequentlyusedmethodfbrin− ternationaltransfer prlClnglS‘cost plus pro丘t basis’bothin FCJs and

JCFs，neXtismarketprlCe，andthethirdismarketprlCeminusexpenses andco＄t basisislimitedonlysma11numberofcompanies bothin FCJs

andJCFs”ItismostcharacteristicsinJCFsthatmarketprlCeinwider sense havebeen usedmuch more t，han FCJs

Table5−2Internationaltransfbrpricing（2） Trans土呂IpI1Clng FCJs JCFs 1）MarketpIicebasis 4（22・2％） 32（3114％） 2）MaIketpriceminussellingexpenses 3（1617） 22（216） 3）Costbasis l（56） 6（5・9） 4）CostpluspIO飢basis 8（仏4） 40（392） 5）OtheIS 2（111） 6（5・9）〃 18 102 Therearepluzalanswerstotheq11eStionirLCaSeOiJCFsTheIefoIe total負g11ⅠeOfJCFsisoveIOmeh−1ndredpercentage ∂2 βu勾eta‡γpJal一点J山名，COll七川上aJldeva血at血

Thefollowingquestionon budgetingwasasked to FCJs andJCFs

‘Whenyourcompanyplansbudget，Perfbrrnsitandreviewsit，Whatroles

do your company and your paIent COmpanyplaytbrit？Please tick an

(38)

ー38」− J．997

The77tirdLevel＝Thepowertomanagethebudgetismostlydelegated

to the foreign（local）subsidiary，theI・efbre most activities ofbudgeting

（planning，doingandevaluatingofthebudget）areunderthecontrolof thelocalsubsidiary TheSecondLevel：Thebasicpolicyofbudgetingisdecidedbythe ParentCOmpany，andwithinthef王amework，fbrelgnSubsidiaryplansand doesit・Theperformanceisalsoevaluatedbytheparentcompany 77ieFirsILevel：ThebudgetinglSmOStlydecidedbytheparentcom− PanylThebasicpolicyanddetailedbudgetingarebeingplannedbythe paI・entCOmpanyandthelocal−a伍1iatedmerelyperformsthebudgetThe perfbrmanceisalsoevaluatedbytheparentcompany TheresulttotheabovequestionisinTable5−3TheinteI・eStingfact

gainedfi・OmtheansweristhatFCJsandJCFshaveasimilartrendabout

theirbudgetingThe thirdlevelcompanies whichhavedelegated most

Ofbudgetingpower，Shares698％（37companies）inFCJsand6897％in JCFsrespectively Bothsharenearly70％，andtheyhavedelegatedmost powerofbudgetingtolocalsubsidiaries Thesecondlevelgained26”44％

（14companies）inFCJsand26A4％（46companies）inJCFs．BothFCJs

andJCFsalsogot thesame r・atio ofthe Second Level．There aI・e fbw Subsidiarieswhicharethefirstlevelofbudgeting Judgingfromthemailsurveys，decisionmakingpowerhasbeenlargely delegatedtooverseassubsidiariesbothinFCJsandJCFs Butitshould bemorepreciselyreviewedbyinterviewsincludingdecisionmakingpower Ofbudgeting（planning，doingandevaluating）betweenparentcompanies andoverseasafBliates，andthroughthestudywecanunderstandfurther howsuchpowerisbeinglocalizedtooverseasa代1iates

(39)

AComparativeStudyofBusinessManagementandManagementAccounting inFore軌・affiliatedCompaniesinTapanand7apaneseCounterpartsinAsia Table5−3 Budgetaryplanning，COntrOlandevaluation ー39」− Leveloidecisionmaking FCJs JCFs 1）TheThirdLeve1 2）TheSecondLeve1 3）TlleFi工StLeve1 4）OtheIS 37（69、8％） 14（264） 0（0） 2（38） 120（68・97％） 46（26・44） 4（2・30） 4（230） Ⅳ 53 174 Astothedefinitionofthe允IStlevel，thesecondlevelandthethird level，itisexplainedinSection52

53 Pel・JbImanCeeValuatjon ofoveL＄eaS a用Jjates

Thissectiondeals withperformanceevaluationofoverseasafRliates

byparent companiesIItisdividedintotwoparts”Oneis performance evaluationofoverseasa侃IiatesthenlSelves，andtheotherisperformance evaluationofmanager・SinoverseasafBliates 1）‘Yes’orくNo’ofperfbrmanceevaluation Her・e‘Yes’or‘No’ofpertbrmanceevaluationbyparentcompanieswi11 beexaminedbyTable5ヰ

Firsthowmanydocompanieshaveperfbrmanceevaluationsystemsof

OVerSeaSa用・liatesbyparentcompanies？Incaseofperformanceevaluation SyStemSOfoverseasa餓1iatesthemselves，itis72．5％inFCJ＄a，nditis81．7％ inJCFs”Morethan70％to80％oftotalcompanieshave perfbrmance evaluationsystemsin overseassubsidiaries．Butitis thereveI・Se reSult

asit wasexpected，because the ratio ofJCFs which have performance

evaluationsystemsisneaJrly9％higherthanthatofJCFs”ThefiguI・eis reversedwith the result whichisnormallyexpectedFurther・fo1low−up

(40)

香川大学経済学部研究年報 37 J997 一4グー Nextletusreviewmanager’sperformanceevaluationofoversea5Sub− Sidiaries．InFCJs，thereare627％ofcompanieswhichhaveperformance evaluationofmanagers，anditis686％inJCFs．IIeretoo，theratioof JCFsisslightlyhigher（6％）thanFCJsTheratioof‘Idonotknow’on perfbrmanceevaluationis255％in FCJsanditis21．1％inJCFs．The

ratioisalsoslightlyhigheIinFCJsthanthatofJCFs“Thisfactisalsoa

newandunexpectedresultfbrtheauthor，andweneedtomake another fb1low−upSurVeyforfurtherresearchonthis

Table5軸4＝ Pertbrmance eval11ation ofoverseas a餓Iiates

FCJs JCFs

AfRhates ManagerS AfRliates ManageIS

PertbTmanCe eVduation 1）Yes 37（725％）32（62“7％）143（81一・7％）120（68・6％） 2）No 6（11・8）6（118）18（10・3）18（10い3） 3）Wedonotknow 8（15‖7）13（255） 23（131）37（21・1） Ⅳ 51 51 175 175 2）PerfbrmanceevaluationstandardfbroverseasafBliatesthemselves Nextletusconsiderperformanceevaluationstandardofoverseassub− Sidiaries（themselves）byparentcompaniesbyTable5−5 ThemostfrequentlyusedstandardsinFCJsareprofitamountS（bud− getvs・reSult），returnOninvestment（ROI）andannualprofitamounts，and thoseare thecentralandmostimpoItantSCalesin FCJs，Sales amounts

（budgetvs．reSult），marketshareandreturnoninvestment（ROI：budget VS“reSult）aresecondaryimportantindicesinFCJs

InJCFs，prO鋸amounts（budgetvsreSult），annualprofitamountsare alsomostimportantindicesfbrevaluatingoversea5Subsidiariesbyparent

(41)

inForeign・affiliatedCompaniesinJapanandJapaneseCounterpartsinAsia −・〃−

the thirdimportantindexinsteadofROIin FCJs，Next tothose three

essentialindices，ROI，prOductqualityandmarketshare（budgetvslreSult）

aresigni且cantstandardsinJCFs

Table5−5 Performance evaluat，ion standardfor overseas affiliates themselves Indices FCJs JCFs 1）PIORtamounts（b11dgetvslⅠ・eSult） 2）Returnoninvestment（ROI） 3）Ann11alpI0航tamo11ntS 4）Salesamムunts（budgetvs”IeSult） 5）MaIketsha、Ie 6）ROI（b11dgetvs“IeSult） 7）Productivity（budgetvsreSult） 8）Prod11CtSquality 9）EmployeesturnoveI lO）CoIpOrateCitizenship ll）OtheIS 18（52・9％） 15（蝕1） 14（41・2） 13（38・2） 11（32・4） 7（20・6） 3（8・8） 2（5・9） 0（0） 0（0） 1（2‖9） 79（58・52％） 28（2074） 55（40・74） 46（34い07） 24（17．78） 13（9・・63） 21（ほ・56） 34（25‖19） 5（370） 11（8・15） 9（667） Ⅳ 34 135 RespondentsaIereq11eStedtochoosethIeeimportantitemsfoICOm− panypeItOrmanCeeValuationhomthelist SummarlZlngtheabove，thecriticalindicesfbrperfbrmanceevaluation OfoveISeaS Subsidia∫iesin FCJs are profit amounts（budget vsreSult）， return oninvestment（ROI），annualprofit amounts，and those are the Centraland mostimpoItantSCalesin FCJsSales amounts（budget vs

result），marketsharIe andIeturnOninvestment arerelativelysignificant

indicesin FCJs

InJCFs，theyregardpro飢amounts（budgetvsreSult），annualpro飢