YOSHIKAWA Koji 吉川晃史

… Alternative Names

Yoshikawa Kohji 吉川晃史

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Researcher Number	20612930
Other IDs
Affiliation (Current)	2025: 関西学院大学, 商学部, 教授
Affiliation (based on the past Project Information) *help	2020 – 2024: 関西学院大学, 商学部, 教授 2019 – 2020: 関西学院大学, 商学部, 准教授 2015 – 2019: 熊本学園大学, 専門職大学院会計専門職研究科, 准教授 2016: 熊本学園大学, 会計専門職研究科, 准教授 2015: 熊本学園大学, その他の研究科, 准教授 2014: 熊本学園大学, 大学院会計専門職研究科, 准教授
Review Section/Research Field	Principal Investigator Basic Section 07100:Accounting-related / Accounting Except Principal Investigator Basic Section 07100:Accounting-related / Accounting
Keywords	Principal Investigator マネジメント・コントロール・システム / 中小企業 / 管理会計 / ダイナミック・ケイパビリティ / ビジネス・エコシステム / 事業継続管理BCM / 事業継続計画BCP / BCP / MCS / 組織レジリエンス … More / 中小企業の管理会計 / トヨタ生産方式 / アメーバ経営 / 事業承継 / 管理会計能力 / 会計専門家 / 金融機関 / 経験的研究 / 経営計画 / 規範的研究 / 地域経済 … More Except Principal Investigator 管理会計 / 中小企業 / マネジメント・コントロール / 臨床会計学 / マネジメントコントロール / 臨床知 / マネジメントコントロールシステム / アメーバ経営 / ROIC経営 / 管理会計変化 / 自律創造型コントロール / 自律的動機づけ / 創造性 / 補完性 / コントロール・システム / 組織慣性 / イノベーション / 両利きの組織 / 観測装置 / 組織された専門家による観測 / アスピレーション / 管理会計システム / 財務業績 / 管理会計能力 / プロスコープ / 経営会計専門家 / マネジメント・コントロール・システム / 地域継続計画(CCP) / 事業継続計画(BCP) / CCP / リスク管理 / 業績評価 / MCS / BCP / 国際普及 / 会計システム / サステナビリティ / 環境会計 / 多元的な価値領域の混合 / 環境 / 金融 / 物質性 / 制度ロジック / 感情 / 実戦 / 倫理 / 評価 / 価値 / 実践 / 組織 / 計算 / 会計 / 造船業 / 海外子会社 / 建設機械産業 / 電機産業 / 自動車産業 / 改善 / 原価計算 / 経営学 / 会計学 / 組織能力 / ものと情報の流れ図 / TQC・TQM / 日本企業の国際的展開 / VSM / TQC / SVM管理 / 国際的展開 / 日本企業 / 生産マネジメント Less

Empirical research on the design and implementation of management control systems and their effects
- Principal Investigator
  
  澤邉紀生
- Project Period (FY)
  2023 – 2026
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kyoto University
Research about Management Control Systems for Organizational ResiliencePrincipal Investigator
- Principal Investigator
  
  吉川晃史
- Project Period (FY)
  2022 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kwansei Gakuin University
「両利きの組織」の実行を支援するMCSフレームワークの研究
- Principal Investigator
  
  新改敬英
- Project Period (FY)
  2022 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kumamoto Gakuen University
Comparative case analysis of control system functionality and balance among control components
- Principal Investigator
  
  ASADA HIROFUMI
- Project Period (FY)
  2021 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Osaka University of Economics
Scalability of Management Control System: Aimed at Assistance in the corporate and regional
- Principal Investigator
  
  Mochizuki Nobuyuki
- Project Period (FY)
  2018 – 2021
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Prefectural University of Kumamoto
Research on dynamic capability which improves management accounting abilityPrincipal Investigator
- Principal Investigator
  
  YOSHIKAWA Kohji
- Project Period (FY)
  2018 – 2021
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kwansei Gakuin University
  Kumamoto Gakuen University
Empirical studies on the relationship between management accounting ability and financial performances of SMEs
- Principal Investigator
  
  Sawabe Norio
- Project Period (FY)
  2018 – 2021
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kyoto University
An Analysis of Calculating Practices through Connecting Accounting Research and Organizational Theory
- Principal Investigator
  
  KOKUBU Katsuhiko
- Project Period (FY)
  2016 – 2018
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Kobe University
Research on Management Control System influenced by interactions among Business EcosystemPrincipal Investigator
- Principal Investigator
  
  Yoshikawa Kohji
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Kumamoto Gakuen University
Global optimal collaboration of Japanese company's product development and production base and comprehensive research on management accounting
- Principal Investigator
  
  KAZUSA Yasuyuki
- Project Period (FY)
  2014 – 2016
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Ritsumeikan Asia Pacific University

All 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2000

All Journal Article Presentation

[Journal Article] 稲美乳販における管理会計情報の開示と組織改革2024
- Author(s)
  吉川晃史
- Journal Title
  
  商学論究
  
  Volume: 71巻3号 Pages: 215-230
- Open Access
- Data Source
  KAKENHI-PROJECT-22K01828
[Journal Article] ERM フレームワークの経営目的志向への転回2024
- Author(s)
  木村眞実, 吉川晃史, 工藤栄一郎, 望月信幸
- Journal Title
  
  経営と経済
  
  Volume: 103巻4号 Pages: 73-98
- Open Access
- Data Source
  KAKENHI-PROJECT-22K01828
[Journal Article] 臨床会計学の展開2023
- Author(s)
  吉川晃史
- Journal Title
  
  會計
  
  Volume: 203巻2号 Pages: 94-107
- Data Source
  KAKENHI-PROJECT-22K01828
[Journal Article] 事業承継計画策定を通じた経営者と後継者の思考のズレの調整2022
- Author(s)
  吉川晃史
- Journal Title
  
  商学論究
  
  Volume: 70巻1/2号 Pages: 251-265
- Open Access
- Data Source
  KAKENHI-PROJECT-22K01828
[Journal Article] 中小企業におけるMCSとBCPの展開－熊本の中小企業の事例－2021
- Author(s)
  望月信幸，吉川晃史，木村眞実，工藤栄一郎
- Journal Title
  
  東京都市大学横浜キャンパス紀要
  
  Volume: 8 Pages: 36-45
- NAID
  40022560808
- Open Access
- Data Source
  KAKENHI-PROJECT-18K01917
[Journal Article] 中小企業の事業承継を通じた管理会計システムの進展プロセス : 株式会社ヤスダモデルの事例2021
- Author(s)
  吉川晃史
- Journal Title
  
  商学論究
  
  Volume: 第68巻第4号 Pages: 199-218
- Open Access
- Data Source
  KAKENHI-PROJECT-18H00912
[Journal Article] ROIC経営の導入と組織浸透 : オムロン,ピジョン,LIXILに学ぶ(第3回)2021
- Author(s)
  浅田拓史, 足立洋, 篠原巨司馬, 吉川晃史, 上總康行
- Journal Title
  
  企業会計
  
  Volume: 73(10) Pages: 1416-1422
- NAID
  40022665829
- Data Source
  KAKENHI-PROJECT-18H00912
[Journal Article] ROIC経営の導入と組織浸透 : オムロン,ピジョン,LIXILに学ぶ(第2回)2021
- Author(s)
  浅田拓史, 足立洋, 篠原巨司馬, 吉川晃史, 上總康行
- Journal Title
  
  企業会計
  
  Volume: 73(9) Pages: 1265-1269
- NAID
  40022636095
- Data Source
  KAKENHI-PROJECT-18H00912
[Journal Article] 中小企業の事業承継を通じた管理会計システムの進展プロセス : 株式会社ヤスダモデルの事例2021
- Author(s)
  吉川晃史
- Journal Title
  
  商学論究
  
  Volume: 第68巻第4号 Pages: 199-218
- Open Access
- Data Source
  KAKENHI-PROJECT-18K12914
[Journal Article] ROIC経営の導入と組織浸透 : オムロン,ピジョン,LIXILに学ぶ(第1回)2021
- Author(s)
  浅田拓史, 足立洋, 篠原巨司馬, 吉川晃史, 上總康行
- Journal Title
  
  企業会計
  
  Volume: 73(8) Pages: 1126-1131
- NAID
  40022606399
- Data Source
  KAKENHI-PROJECT-18H00912
[Journal Article] 中小企業における経営理念の定着とボトムアップ型経営の実現2020
- Author(s)
  吉川晃史
- Journal Title
  
  産業経営研究
  
  Volume: 39 Pages: 49-62
- NAID
  120007028472
- Open Access
- Data Source
  KAKENHI-PROJECT-18K12914
[Journal Article] リーン生産方式の導入によるアメーバ経営の課題克服：株式会社ヒライの事例2020
- Author(s)
  吉川晃史・吉本政和
- Journal Title
  
  原価計算研究
  
  Volume: 第44巻第2号 Pages: 37-50
- NAID
  130008088569
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-18K12914
[Journal Article] ビジネス・エコシステムを通じた経営計画の策定2019
- Author(s)
  吉川晃史
- Journal Title
  
  日本管理会計学会スタディグループ最終報告書『地域中小製造企業の管理会計・原価計算活用実態解明と経営改善への接続に関する研究』
  
  Volume: 1 Pages: 52-67
- Open Access
- Data Source
  KAKENHI-PROJECT-18K12914
[Journal Article] 災害対応リスクマネジメントと定常対応マネジメント・コントロールの相互作用2019
- Author(s)
  吉川晃史，工藤栄一郎，木村眞実，望月信幸
- Journal Title
  
  会計専門職紀要
  
  Volume: 10
- NAID
  120007032063
- Data Source
  KAKENHI-PROJECT-18K01917
[Journal Article] 中小企業におけるマネジメント・コントロール・システムの進展－経営指針の活用事例－2018
- Author(s)
  吉川晃史
- Journal Title
  
  会計専門職紀要
  
  Volume: 9巻
- Data Source
  KAKENHI-PROJECT-15K17176
[Journal Article] ビジネス・エコシステムを通じた経営計画の策定2018
- Author(s)
  吉川晃史
- Journal Title
  
  日本管理会計学会スタディ・グループ最終報告書『地域中小製造企業の管理会計・原価計算活用実態解明と経営改善への接続に関する研究』
  
  Volume: ー Pages: 52-67
- Data Source
  KAKENHI-PROJECT-18H00912
[Journal Article] How does a company prevent sticky costs?: Strategic capacity cost management of Komatsu2016
- Author(s)
  Yoshikawa, K., H. Asada, and Y. Kazusa
- Journal Title
  
  Melco Management Accounting Research Discussion Paper Series
  
  Volume: MDP2016002 Pages: 1-22
- Open Access
- Data Source
  KAKENHI-PROJECT-26285105
[Journal Article] コマツの経営改革と管理会計2016
- Author(s)
  浅田拓史・吉川晃史・上總康行
- Journal Title
  
  原価計算研究
  
  Volume: 40 Pages: 1-2
- NAID
  130007054716
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-26285105
[Journal Article] Roles of Accountants in Management Accounting Change2016
- Author(s)
  浅田拓史・吉川晃史・上總康行
- Journal Title
  
  The Journal of Cost Accounting Research
  
  Volume: 40 Issue: 2 Pages: 154-166
- DOI
  10.20747/jcar.40.2_154
- NAID
  130007054716
- ISSN
  1349-6530, 2432-034X
- Language
  Japanese
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-26285105
[Journal Article] How does a company prevent sticky costs?: Strategic capacity cost management of Komatsu”2016
- Author(s)
  Kohji Yoshikawa, Hirofumi Asada, and Kazusa Yasuyuki
- Journal Title
  
  Melco Management Accounting Research Discussion Paper Series
  
  Volume: MDP2016-002 Pages: 1-21
- Open Access / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26285105
[Journal Article] 産業経営研究 (19)2000
- Author(s)
  木村眞実・吉川晃史
- Volume
  39
- Pages
  -
- DOI
  10.11501/2857485
- ISSN
  0288-7371
- Language
  Japanese
- Open Access
- Data Source
  KAKENHI-PROJECT-18K01917
[Presentation] 両利きの組織の構築とMCSの変化プロセス2023
- Author(s)
  新改敬英・吉川晃史
- Organizer
  日本管理会計学会2023年度年次全国大会
- Data Source
  KAKENHI-PROJECT-22K01830
[Presentation] 臨床会計学の展開2023
- Author(s)
  吉川晃史
- Organizer
  日本会計研究学会
- Data Source
  KAKENHI-PROJECT-22K01828
[Presentation] 中小企業の新規事業と既存事業の両立を図るマネジメント・コントロール2022
- Author(s)
  吉川晃史
- Organizer
  産業学会イノベーション研究部会
- Data Source
  KAKENHI-PROJECT-22K01830
[Presentation] リスク／クライシスに対するMCS／BCP研究2021
- Author(s)
  望月信幸，吉川晃史，木村眞実，工藤栄一郎
- Organizer
  日本会計研究学会第108回九州部会
- Data Source
  KAKENHI-PROJECT-18K01917
[Presentation] 組織レジリエンスとMCS研究2021
- Author(s)
  吉川晃史，木村眞実，望月信幸，工藤栄一郎
- Organizer
  日本会計研究学会
- Data Source
  KAKENHI-PROJECT-18K12914
[Presentation] 中小企業の日常管理と事業継続計画（BCP/BCM）の接続2020
- Author(s)
  吉川晃史
- Organizer
  中小企業会計学会第8回全国大会
- Data Source
  KAKENHI-PROJECT-18K01917
[Presentation] 中小企業における BCP と MCS の関係－熊本の中小企業の事例－2020
- Author(s)
  望月信幸，吉川晃史，木村眞実，工藤栄一郎
- Organizer
  日本会計研究学会第79回大会
- Data Source
  KAKENHI-PROJECT-18K01917
[Presentation] Activation of Accounting Numbers after Implementation of Lean Production System: A Case of a Food Manufacturing Company2019
- Author(s)
  Kohji YOSHIKAWA, Masakazu YOSHIMOTO
- Organizer
  The thirteenth New Zealand Management Accounting Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K12914
[Presentation] Effective disaster response risk management based on enabling management control in SMEs: A case of a Japanese SME’s recovery from the earthquake2019
- Author(s)
  Kudo, E., K. Yoshikawa, and N. Mochizuki
- Organizer
  1st EIASM Conference on Management Accounting and Control in SMEs
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18H00912
[Presentation] アメーバ経営システムの向上と現場情報との接続―株式会社ヒライの事例―2019
- Author(s)
  吉川晃史・吉本政和
- Organizer
  日本管理会計学会九州部会第55回大会
- Data Source
  KAKENHI-PROJECT-18K12914
[Presentation] Effective Disaster Response Risk Management Based on Enabling Management Control in SMEs: A Case of a Japanese SME’s Recovery from the Earthquake2019
- Author(s)
  Kohji Yoshikawa, Eiichiro Kudo, Mami Kimura, Nobuyuki Mochizuki
- Organizer
  1st Conference On Management Accounting and Control in SMEs
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01917
[Presentation] アメーバ経営とリーン生産方式の連携効果：株式会社ヒライの事例2019
- Author(s)
  吉川晃史・吉本政和
- Organizer
  日本原価計算研究学会第45回全国大会
- Data Source
  KAKENHI-PROJECT-18K12914
[Presentation] アメーバ経営システムの向上と現場情報との接続―株式会社ヒライの事例―2018
- Author(s)
  吉川晃史・吉本政和
- Organizer
  日本管理会計学会九州部会第55回大会
- Data Source
  KAKENHI-PROJECT-18H00912
[Presentation] The Emotional Dimension of Accounting Practices in Decision Making - The Case of A Financial Institution in Assisting Business Turnaround2018
- Author(s)
  Norio Sawabe, Kohji Yoshikawa
- Organizer
  12th Interdisciplinary Perspectives on Accounting Conference
- Data Source
  KAKENHI-PROJECT-16H03679
[Presentation] The interaction between Risk Management Control2018
- Author(s)
  吉川晃史，工藤栄一郎，木村眞実，望月信幸
- Organizer
  12th New Zealand Management Accounting Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01917
[Presentation] 日本管理会計学会２０１８年度全国大会スタディ・グループ最終報告地域中小製造企業の管理会計・原価計算活用実態解明と経営改善への接続に関する研究2018
- Author(s)
  宮地晃輔, 吉川晃史
- Organizer
  日本管理会計学会
- Data Source
  KAKENHI-PROJECT-16H03679
[Presentation] 会計実践における目的志向性と感情性の関係 ―実践理論に基づく金融機関による企業再生活動の事例研究―2018
- Author(s)
  吉川晃史, 澤邉紀生
- Organizer
  日本会計研究学会第77回全国大会
- Data Source
  KAKENHI-PROJECT-16H03679
[Presentation] 災害対応リスクマネジメントと定常対応マネジメント・コントロールの相互作用2018
- Author(s)
  木村眞実，吉川晃史，工藤栄一郎，望月信幸
- Organizer
  日本会計研究学会
- Data Source
  KAKENHI-PROJECT-18K01917
[Presentation] Emotional Dimension of Accounting Practices in Decision Making2018
- Author(s)
  Sawabe, Norio and Koji Yoshikawa
- Organizer
  12th Interdisciplinary Perspectives on Accounting Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18H00912
[Presentation] The Emotional Dimension of Accounting Practices in Decision Making: The Case of a Financial Institution in Assisting Business Turnaround2018
- Author(s)
  Kohji Yoshikawa, Norio Sawabe
- Organizer
  Workshop 計算と経営実践のインターラクション－Valuation Studiesへ向けて－The Interaction between Calculation and Management Practice:Towards Valuation Studies
- Data Source
  KAKENHI-PROJECT-16H03679
[Presentation] The Emotional Dimension of Accounting Practices in Decision Making - The Case of A Financial Institution in Assisting Business Turnaround2018
- Author(s)
  澤邉紀生, 吉川晃史
- Organizer
  Accounting as Social and Organizational Practice Conference, Sydney, Australia
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16H03679
[Presentation] 中小企業における管理会計の実践レベルに関する研究-熊本県での調査を基礎として-2017
- Author(s)
  吉川晃史
- Organizer
  日本管理会計学会2017年度第3回（第53回）九州部会
- Data Source
  KAKENHI-PROJECT-15K17176
[Presentation] The Emotional Dimension of Accounting Practices in Decision Making - The Case of A Financial Institution in Assisting Business Turnaround2017
- Author(s)
  澤邉紀生, 吉川晃史
- Organizer
  New Zealand Management Accounting Conference2017
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16H03679
[Presentation] Strategic capacity cost management: A case study of Komatsu2016
- Author(s)
  Yoshikawa, K., H. Asada, and Y. Kazusa
- Organizer
  New Zealand Management Accounting Symposium
- Place of Presentation
  The University of Auckland〔Auckland City, New Zealand〕
- Year and Date
  2016-11-24
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26285105
[Presentation] 小松製作所の予算管理実践2015
- Author(s)
  吉川晃史・浅田拓史・上總康行
- Organizer
  日本管理会計学会2015年度全国大会
- Place of Presentation
  近畿大学東大阪キャンパス
- Year and Date
  2015-08-29
- Data Source
  KAKENHI-PROJECT-26285105
[Presentation] How does a company prevent sticky costs?: Strategic capacity cost management of Komatsu2015
- Author(s)
  Kohji Yoshikawa, Hirofumi Asada, and Kazusa Yasuyuki
- Organizer
  Kyoto Network for Management Accounting Research
- Place of Presentation
  大阪経済大学北浜キャンパス
- Year and Date
  2015-10-31
- Data Source
  KAKENHI-PROJECT-26285105
[Presentation] コマツの経営改革と管理会計2015
- Author(s)
  浅田拓史・吉川晃史・上總康行
- Organizer
  日本原価計算研究学会2015年度全国大会
- Place of Presentation
  日本大学商学部
- Year and Date
  2015-09-12
- Data Source
  KAKENHI-PROJECT-26285105

1. Sawabe Norio (80278481)

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# of Collaborated Products: 6 results
2. 足立洋 (60585553)

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# of Collaborated Products: 3 results
3. 篠原巨司馬 (90580168)

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4. ASADA HIROFUMI (30580823)

# of Collaborated Projects: 3 results

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5. KAZUSA Yasuyuki (20121494)

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# of Collaborated Products: 7 results
6. MARUTA Okihiro (70325588)

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7. Mochizuki Nobuyuki (60508787)

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17. 新改敬英 (30848825)

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18. TOMINO Takahiro (90366899)

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19. KAWAI Takaharu (30368386)

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20. SAKAGUCHI Junya (10364689)

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21. KOKUBU Katsuhiko (70225407)

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28. 東田明 (50434866)

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34. 福島一矩 (50548881)

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36. 藤野雅史 (60361862)

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37. 篠田朝也 (50378428)

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38. 木村麻子 (30389233)

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39. 青木章通 (80338847)

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40. 佐々木郁子 (90306051)

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45. RI Keina

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46. FUJIOKA Takamasa

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47. Miller Peter

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YOSHIKAWA Koji 吉川 晃史

Yoshikawa Kohji 吉川 晃史

Research Projects

Research Products

Co-Researchers

Empirical research on the design and implementation of management control systems and their effects

Principal Investigator

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Research about Management Control Systems for Organizational ResiliencePrincipal Investigator

Principal Investigator

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「両利きの組織」の実行を支援するMCSフレームワークの研究

Principal Investigator

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Comparative case analysis of control system functionality and balance among control components

Principal Investigator

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Scalability of Management Control System: Aimed at Assistance in the corporate and regional

Principal Investigator

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Research on dynamic capability which improves management accounting abilityPrincipal Investigator

Principal Investigator

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Empirical studies on the relationship between management accounting ability and financial performances of SMEs

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An Analysis of Calculating Practices through Connecting Accounting Research and Organizational Theory

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Research on Management Control System influenced by interactions among Business EcosystemPrincipal Investigator

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Global optimal collaboration of Japanese company's product development and production base and comprehensive research on management accounting

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[Journal Article] 稲美乳販における管理会計情報の開示と組織改革2024

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Data Source

[Journal Article] ERM フレームワークの経営目的志向への転回2024

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[Journal Article] 臨床会計学の展開2023

Author(s)

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[Journal Article] 事業承継計画策定を通じた経営者と 後継者の思考 のズレの調整2022

Author(s)

Journal Title

YOSHIKAWA Koji 吉川晃史

Yoshikawa Kohji 吉川晃史

[Journal Article] 事業承継計画策定を通じた経営者と後継者の思考のズレの調整2022

[Journal Article] 中小企業におけるMCSとBCPの展開－熊本の中小企業の事例－2021