社会科学論集 第 158・159 合併号
46
This paper examines the relationship between management functions and the profits thus generated in Murata Manufacturing Co.,Ltd.
The fabrication sector (manufacturing subsidiary) acquires the factory’s profits in this company through internal transfer pricing, while the headquarters,which includes R&D, keeps its own profits.
The capital investment economic calculation (return on investment and collection period) was considered from the perspective of capital investment because the achievement of the fabrication sector was evaluated in the creation of the factory’s profits. Capital investment is managed through an economic calculation of capital investment in this company. However, problems have occurred from the return on investment and the collection period because of the company’s large-scale capital investment after fiscal year 2015.
In addition, a new index of R&D efficiency (headquarters’ pofits/research and development spending) was used as performance metrics for the R&D section. R&D efficiency has declined in this company on the edge of fiscal year 2015, in fiscal year 2016 and in fiscal year 2017. This is because the headquarters’ profits decreased due to increased manufacturing costs because of the large-scale capital investment in fiscal years 2015 and 2017, reduced gross profits, and a drop also in the gross operating profit. Thus, trends in capital investment influence R&D efficiency.
Keywords: internal transfer pricing, profit split, return on investment, collection period, R&D efficiency
《Summary》
Performance evaluation in Murata Manufacturing Co.,Ltd.:
A study of an internal transfer pricing system KANEKO Shigeru
社会科学論集 第 158・159 合併号 2019.11
47 1 . 「社会科学論集」発行 第 154 号 第 155 号 第 156 号 第 157 号
2 . 「経済科学論究」発行 第 16 号
3 . 研究・講演会への援助
2018/ 7/27 「岩波講座 日本経済の歴史」をめぐって 中村尚史・高島正憲 東京大学社会科学研究所
2018/10/ 4 若者に多い消費者トラブル ― エステなど長期にわたるサービスの契約 山口玲子 埼玉県消費生活コンサルタントの会
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2018/12/ 4 「スマホ化するアジア」：新しいアジア経済論の視点
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4 . 出版助成
宮﨑 雅人著「自治体行動の政治経済学」
5 . 学生生活援助活動
経済学会賞として最優秀論文表彰
6 . 国際研究助成
メコンプロジェクトへの援助
7 ．総会等行事
2018 年 5 月 11 日 総会
2018 年度「経済学会」活動報告
