At Panasonic, we have further developed
CCM*, an internal management control index
that incorporates the expected rate of return
from capital markets. From iscal 2016, we
have switched from a uniform Group-wide
CCM rate to a new “CCM by business
division” rate that accurately relects business
and regional characteristics. In doing so, we
will focus on securing a return that exceeds
capital costs in accordance with business and
regional characteristics at business divisions.
CCM by business division is used in
investment decision-making. With respect
to the preliminary investment consideration
stage, we will thoroughly examine from
multiple perspectives the potential return
on investment while verifying risk scenarios.
After investment, we will rigorously conduct
intensive monitoring in order to more reliably
gain a return on investment.