半導体製造などの精密加工装置やツールを製造しているメーカー、ディスコが導入した社内で流通する通貨「Will（ウィル）」。個人Willとは、この通貨を使用した独自の管理会計システムであり、同社では1分の労働時間も１個の事務用品も個人Willで取引され、社員はこのシステムを使用して自分の収益貢献や事業経費を管理している。個人Willはビジネス界において、働き方改革の数少ない成功事例のひとつとして称賛されていた。同社の素晴らしい成功を再現し、このシステムを導入したいと考え訪ねてきた企業は多々あったが、実際にシステム導入した企業はまだなかった。他社はなぜ個人Willシステムを導入しないのだろうか。個人Willがうまく機能する条件、あるいは機能しない条件とはどういうものだろうか。 From the outside, DISCO-a Japan-based manufacturer of precision tools for semiconductor production devices-appeared to be a rather ordinary company that had achieved rather extraordinary success: it had simultaneously achieved 70% global market share, had lifted its profitability from 15% to 30% over the past seven years, and was consistently selected as a ""Best Workplace"" in Japan. The secret to DISCO's success, according to Sekiya, lay in its truly individualized management of human capital which they called the P-Will (Personal Will) system. P-Will was a proprietary managerial accounting system based on Will, a currency that enabled internal market transactions. At DISCO, every hour of labor and every good was associated with a price in Will. Employees were expected to act like independent business owners; they used the P-Will system to manage their own revenue contributions and business expenses in Will. Four times a year, the balances of individual P-Will accounts were converted to real currency and paid out as bonuses. In the last couple of years, about 10 companies, including other companies in the semiconductor industry, had visited Sekiya wanting to replicate DISCO's enviable success and introduce the P-Will system at their companies. However, none of these companies had actually implemented it. Seeing off another guest who had visited DISCO, Sekiya asked himself: Why don't other companies adopt the P-Will system? What were the conditions under which P-Will would work-and not work?

【書誌情報】

ページ数：29ページ

サイズ：A4

商品番号：HBSP-419J43

発行日：2018/10/25

登録日：2019/9/4