シラバス Syllabus

授業名 Driving Corporate Performance
Course Title Driving Corporate Performance
担当教員 Instructor Name 古賀 健太郎(Kentaro Koga)
コード Couse Code CLD103_G22V
授業形態 Class Type 講義 Regular course
授業形式 Class Format Live Virtual
単位 Credits 2
言語 Language JP
科目区分 Course Category 発展科目300系 / Advanced & Specialized
学位 Degree Exed
開講情報 Terms / Location 2022 GSM ONLINE Spring

授業の概要 Course Overview


当該科目は、戦略を実行する上で強力な二つの手法を対象にします。バランスト・スコアカードと、levers of controlの枠組み、特に診断型コントロールと対話型コントロールとです。バランスト・スコアカードとlevers of controlの枠組みとは、産業、企業、戦略を問わず、戦略の実行を確かなものにします。戦略を効果的に実行して狙う業績を上げるための、根本的で普遍的な知識と技能とを受講生が身に付けることを、この科目は目標にします。業績を確実に上げられれば、戦略を無理に実行することもなくなり、倫理的に意思決定をできるようにもなります。

The present course stands on the NUCB mission statement. Specifically, the course contributes to dissemination of knowledge that develops the businesses and the societies. Furthermore, the course helps the business leaders guide the firms (corporations) to drive the performance without any distortion and, thereby, ethically.
The business administration of a firm (corporation) comprises strategy formulation and strategy execution. In order for the firm to drive the corporate performance that the strategy aims, the firm must execute it effectively. Often, the firm must modify the original strategy, too, to adjust to the environmental change and mend the original strategy's unexpected weaknesses. Despite the business press' emphasis on original strategy formulation, the plan-do-check-action (PDCA) cycle of the strategy execution consumes the majority of the daily business administration. The present course covers tools of strategy execution, which contributes to the drive of the corporate performance.

The strategy execution's PDCA cycle becomes especially important upon the global competition's high uncertainty. The firm must adapt to the environment that the managers could not foresee when formulating the original strategy by either adjusting the execution or mending the strategy. The managers therefore must make the difficult decision between retaining the original strategy but changing the execution and mending the original strategy.
The present course covers two powerful strategy execution tools: balanced scorecard; and the levers of control framework, especially the diagnostic and interactive control systems. Both the balanced scorecard and the levers of control framework facilitate the execution of any strategy of any firm in any industry. The course aims to equip the students with fundamental and universal knowledge and skills to execute the strategy effectively and drive the performance that it aims. The performance delivery, in turn, avoids any distortion in the strategy execution and supports ethical decisions, too.

本授業の該当ラーニングゴール Learning Goals


LG1 Critical Thinking
LG3 Ethical Decision Making
LG4 Effective Communication
LG5 Executive Leadership (EMBA)
LG6 Innovative Leadership (MBA)

受講後得られる具体的スキルや知識 Learning Outcomes

・戦略の土台である、経済的価値を生む原理(例 吉野屋の「うまい、はやい、やすい」)を特定

Completing the present course, the students will learn:
・how to specify the strategy's value proposition (e.g., 吉野屋の「うまい、はやい、やすい」)
・how to plan the strategy's execution upon the cause-effect relationships (i.e., 風が吹けば桶屋が儲かる)
・how to select performance measures (i.e., balanced scorecard) to establish the PDCA cycle during strategy execution
・how to translate the measured performances into corrective actions and strategy modification (i.e., diagnostic and interaction control systems)
・English language proficiency for global management (The course requires some English materials)

SDGsとの関連性 Relevance to Sustainable Development Goals

Goal 4 質の高い教育をみんなに(Quality Education)

教育手法 Teaching Method

教育手法 Teaching Method % of Course Time
インプット型 Traditional 30 %
参加者中心型 Participant-Centered Learning ケースメソッド Case Method 50 %
フィールドメソッド Field Method 20 %
合計 Total 100 %

学習方法、レポート、課題に対するフィードバック方法 Course Approach, Report, Feedback methods

The lecturer teaches both the lecture and case discussion parts of each session interactively. The lecturer encourages active class contribution among students by asking questions and commenting on other students’ ideas. Although the lecturer leads the interactions, students should learn the discovery process in which they actively resolve the issues amongst themselves, and not passively wait for an “answer.” After Day 2, the lecturer informs each student of the interim class contribution grade so that he or she can improve in Days 3 and 4.

授業スケジュール Course Schedule


• バランスト・スコアカード
戦略が狙う企業業績を上げるためには、財務指標だけでなく、非財務指標にも基づく経営管理が求められます。財務指標と非財務指標とは、策定した戦略に合致していなくてはなりません。同時に、財務指標と非財務指標とに落とし込めるような戦略を策定すべきです。財務指標と非財務指標とを包括する枠組みのバランスト・スコアカードを通して、戦略と経営管理との関係を整えて、戦略が狙う企業業績を上げる仕組みを習得し、"Transworld Auto Parts"に応用します。

Transworld Auto Parts (A)<事前に邦訳は、ケースブック、またはGoogle Classroomに掲載する。>


Levers of Control
Assignment before the class:

Read "Control in an Age of Empowerment".

Prepare to answer the following questions for "Automation Consulting Services":
Q1. What problem does Automation Consulting Services' (ACS) Seattle office face?
Q2. Would the client prospecting system, if implemented, solve the problem you answered in Q1? If so, how?
Q3. What other problem(s) does ACS face?

Designing Balanced Scorecard to Drive the Corporate Performance
Assignment before the class:

Submit a preparation report to the Google Classroom answering the following questions:
Q1. What is the business (of the corporation) you currently (formerly) work(ed) for?
Q2. Who are the business’ customers?
Q3. What value proposition like「うまい、はやい、やすい」underlies the business?
・What value does the business provide to the customers?
・Why do the customers choose the (corporation’s) business over its competitors'?
Q4. What are 3 to 5 performance measures of customer perspective?
Q5. How should the business execute the value proposition upon「風邪が吹けば桶屋が儲かる」?
Q6. What are the performance measures of financial, internal (business process) and learning, and growth perspectives?

Automation Consulting Services<ケースブックに邦訳>


Standard Costing and Variance Analysis
Prepare to answer the following questions for "Compagnie du Froid, S.A.":
Q1. What are the variances?
Q2. Upon your answers to Q1, how should Compagnie du Froid, S.A. improve its operations?

Compagnie du Froid, S.A.


Target Costing
Prepare to answer the following questions for "Toyota Motor Corp.: Target Costing System":
Q1. What features characterize Toyota's target costing system?
Q2. Does Toyota's target costing system enhance or hinder innovation? How about quality control (i.e., zero defect initiative)?
Q3. Should service (providing) firms adopt the target costing system?

Responsibility Center
Prepare to answer the following questions for "Kyocera Corporation: The Amoeba Management System":
Q1. Are Kyocera's Amoebas same as profit centers?
Q2. Does the amoeba management system contribute to Kyocera's competitiveness?
Q3. Should the organization (e.g., firm) for which you formerly worked adopt the amoeba management system?

Toyota Motor Corp.: Target Costing System
Kyocera Corporation: The Amoeba Management System




成績評価方法 Evaluation Criteria

講師用内規準拠 Method of Assessment Weights
コールドコール Cold Call 0 %
授業内での挙手発言 Class Contribution 40 %
クラス貢献度合計 Class Contribution Total 40 %
予習レポート Preparation Report 20 %
小テスト Quizzes / Tests 0 %
シミュレーション成績 Simulation 0 %
ケース試験 Case Exam 0 %
最終レポート Final Report 40 %
期末試験 Final Exam 0 %
参加者による相互評価 Peer Assessment 0 %
合計 Total 100 %

評価の留意事項 Notes on Evaluation Criteria

使用ケース一覧 List of Cases


教科書 Textbook

  • 配布資料

参考文献・資料 Additional Readings and Resource

The students must obtain the following articles and cases before the classes:

Using the Balanced Scorecard as a Strategic Management System (Kaplan, R. S., and D. P. Norton. 1996. Harvard Business Review 74 (1): 75-85)
Control in an Age of Empowerment (Simons, R. 1995. Harvard Business Review 73 (2): 80-88)

Mobil USM&R (A1) (Harvard Business Publishing 197120-PDF-ENG)
Mobil USM&R (B) (Harvard Business Publishing 197026-PDF-ENG)
Mobil USM&R (C) (Harvard Business Publishing 197027-PDF-ENG)
Automation Consulting Services (Harvard Business Publishing 190053-PDF-ENG)
Compagnie du Froid, S.A. (Harvard Business Publishing 197085-PDF-ENG)
Toyota Motor Corp.: Target Costing System (Harvard Business Publishing 197031-PDF-ENG)
Kyocera Corporation: The Amoeba Management System (Harvard Business Publishing 195064-PDF-ENG)

授業調査に対するコメント Comment on Course Evaluation


担当教員のプロフィール About the Instructor 




Professor Kentaro Koga received the Bachelor of Economics from the University of Tokyo, the Master of Business Administration from Columbia University in the US, and the Doctor of Business Administration from Harvard University in the US.

Professor Koga joined the NUCB in 2021. He also taught at Hitotsubashi University (1998-2021), the University of Illinois at Urbana-Champaign (2002-2009) in the US and Waseda University (1998-2001). At the University of Illinois at Urbana-Champaign, he won the College of Business Alumni Excellence-in-Teaching Award (2005) and the Accountancy Department Head’s Award (2005) and entered the Incomplete List of Teachers Ranked As Excellent by Their Students (2002-2006, 2008, 2009, respectively).

Professor Koga conducts empirical research on how managers use accounting information to make decisions and motivate employees. In particular, he is interested in the contribution of accounting information to corporate governance, the balanced scorecard that initiates strategic innovation, the interrelationship between cost systems and management decisions, and the practice of target costing during the product development process. He has studied firms in the camera, electronics and banking industries. In 1998, Professor Koga won the Strategic Management Society/McKinsey Best Conference Paper Prize (Honorable Mention).

(実務経験 Work experience)


Professor Koga served as the director and the audit and supervisory committee member of Dentsu Group Inc. (2012-2022) and the corporate auditor of Resona Bank, Ltd. (2013-2019). He worked as a management consultant for Mitsubishi Research Institute, Inc. (1985-1991).

Refereed Articles

  • (2020) Strategy emergence through interactive control systems: Evidence from executive meetings. The Journal of Cost Accounting Research 44(2):