Japanese Management Accounting Today

Japanese Management Accounting Today

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  • Author: Masanobu Kosuga
  • Publisher: World Scientific
  • ISBN: 9814476757
  • Category : Business & Economics
  • Languages : en
  • Pages : 300

This book investigates how different types of Japanese management systems are able to motivate stakeholders, including employees, top management, stockholders, customers and transaction partners, to participate actively in the organizational behavior that improves business performance.The various systems motivating stakeholders are examined in five sections: Strategy and Business Restructuring for Enhancing the Business Value; Management Control Systems and Budgeting; Cost Management; Management Accounting for Supply Chain and Shared Services; and Process Management.


Japanese Management Accounting Today

Japanese Management Accounting Today

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  • Author: Yasuhiro Monden
  • Publisher: World Scientific
  • ISBN: 9812779736
  • Category : Business & Economics
  • Languages : en
  • Pages : 300

This book investigates how different types of Japanese management systems are able to motivate stakeholders, including employees, top management, stockholders, customers and transaction partners, to participate actively in the organizational behavior that improves business performance. The various systems motivating stakeholders are examined in five sections: Strategy and Business Restructuring for Enhancing the Business Value; Management Control Systems and Budgeting; Cost Management; Management Accounting for Supply Chain and Shared Services; and Process Management. Sample Chapter(s). Part 1:1: How Japanese Legal and Accounting Rules Can Facilitate Business Group Restructuring (671 KB). Contents: Strategy and Business Restructuring to Enhancing Business Value: How Japanese Legal and Accounting Rules Can Facilitate Business Group Restructuring (Y Monden & Y Monden); Changes in the Concept of Capital and Their Effects on Economic Profit in Japan (S Hiraoka); Management Control Systems and Budgeting: Analysis of the Influence of Performance-Based Systems on Japanese Management Control (E Yokota); Questionnaire Survey on the International Financial Control Affecting the Responsibility Accounting of Overseas Subsidiaries (M Tomo); Cost Management: The Role of OC Hidden CostOCO in Cost Management (S Kon); Target Costing Brings Another Competitive Edge: Creation of Capacity Surplus through Information Capital Readiness by IT (Y Ogushi); Management Accounting for Supply Chain and Shared Services: Allocation of Joint Profit among Supply Chain Companies: Application of Core Theory (M Imabayashi); Characteristics of Japanese Shared Service Centers (T Sonoda); Process Management: Chain Effect among Objectives under Management by Objectives (N Ogura & S Nibuya); The Framework of Business Process Management and Dell Computers (G Lee & N Yamaguchi); and other papers. Readership: University students, researchers, and professionals and practitioners in business and management fields."


History of Management Accounting in Japan

History of Management Accounting in Japan

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  • Author: Hiroshi Okano
  • Publisher: Emerald Group Publishing
  • ISBN: 1785604686
  • Category : Business & Economics
  • Languages : en
  • Pages : 208

This book sheds light on the interpenetration process between practice and theory of "Japanese management accounting" by using historical methods. Japanese management accounting can be characterized by the fact that it not only emphasizes the management of entities, such as JIT, and kaizen activities both in the company but also suppliers.


Japanese Management Accounting

Japanese Management Accounting

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  • Author: Yasuhiro Monden
  • Publisher:
  • ISBN:
  • Category : Accounting
  • Languages : en
  • Pages : 624

Some of Japan's foremost management accounting researchers describe the strategic and practical approaches the Japanese take toward management and manufacturing, providing a cross-section of management accounting practices developed by Japanese companies, large and small. Case studies and illustrations provide for comparison to US practices. Annotation copyrighted by Book News, Inc., Portland, OR


Another Hidden Edge

Another Hidden Edge

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  • Author: Toshiro Hiromoto
  • Publisher:
  • ISBN:
  • Category :
  • Languages : en
  • Pages : 4


Management Control Systems in Japan

Management Control Systems in Japan

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  • Author: Takashi Shimizu
  • Publisher: Taylor & Francis
  • ISBN: 1351777793
  • Category : Business & Economics
  • Languages : en
  • Pages : 164

As the world's third-ranking economic power, Japan's style of management, such as the lifetime employment system, the seniority system, and an enterprise union, has been well studied. However, little else is known about the Japanese management control systems (MCSs) and management accounting systems, which are significantly different from other economic powers. This book sheds light on Japanese MCSs and the differences with those of the United States, illustrated with examples from Mitsubishi Electric, Kao, and more. This book aids not only researchers in management accounting, but also provides more useful insight for international investors and management accountants that can prove useful in business management.


Management Accounting For Healthcare

Management Accounting For Healthcare

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  • Author: Takami Matsuo
  • Publisher: World Scientific
  • ISBN: 9811237174
  • Category : Business & Economics
  • Languages : en
  • Pages : 336

Japan has achieved the world's highest life-expectancy under a universal health coverage system. The purpose of this book is to discuss effective management accounting methods for solving various issues now faced by the healthcare system in Japan (low birth-rate and aging society, issues in medical public finance, issues attendant to advancements of healthcare services, etc.). This book is written by Japanese researchers who are active and at the forefront of management accounting research for healthcare, such as Takami Matsuo, Kazunori Ito, Yutaka Kato, and so on. This book shows the actual use of cost information, cost-management, and management-control methods for healthcare organizations in Japan, and examines how to adopt management accounting methods used by companies in healthcare management, which would be a useful reference for future healthcare management in countries that might face similar issues as Japan in the future.


The Art of Japanese Management

The Art of Japanese Management

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  • Author: Richard T. Pascale
  • Publisher: New York : Simon and Schuster
  • ISBN:
  • Category : Comparative Management
  • Languages : en
  • Pages : 232

Monograph on the application and role of Japanese management techniques in management in the USA - describes the success of a large Japanese enterprise in applying innovative business organization structure, and effective management information system, and the use of divisional performance reviews (performance records), demonstrates the reliance of Japanese managers on implicit communication, coordinated intedependence and human relationships, and shows how American firms can make use of the Japanese approach for more productive management. References.


International Management Accounting in Japan

International Management Accounting in Japan

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  • Author: Kanji Miyamoto
  • Publisher: World Scientific
  • ISBN: 9812779566
  • Category : Business & Economics
  • Languages : en
  • Pages : 178

In the interests of globalization, many companies today are establishing theories and practices for international management accounting. This book discusses the current status of international management accounting in Japan through interviews with three major electronics companies. By tracing the history of the business expansion of the three companies, as well as their transition of strategies and accompanying organizational structure, key features and details of international management accounting are faithfully described. The book is divided into two parts. Part I describes general concepts of international management accounting in global companies, while Part II analyzes the experiences of three leading electronics companies ? Matsushita, Sharp and Sanyo ? in international management accounting. Written in a scholarly yet accessible manner, this book will benefit both academics and industry professionals practising in the field.


Frontiers of Japanese Management Control Systems

Frontiers of Japanese Management Control Systems

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  • Author: Eri Yokota
  • Publisher: Springer Nature
  • ISBN: 9811997780
  • Category : Business & Economics
  • Languages : en
  • Pages : 170

This book provides a multilateral view of Japanese management control systems (MCS), presents the frameworks of MCS theory, and integrates those systems based on quantitative and qualitative research. Readers will learn how Japanese MCS were investigated by researchers and why they chose the existing frameworks. Not only are the topics clarified with regard to Japanese MCS; empirical evidence from Japan is also provided. At the outset, the frameworks of MCS used by Japanese researchers are explained, and the reasons they choose those frameworks are investigated. Following that exploration, readers are shown a close examination of MCS, which are thought to be difficult to understand in Japan. In Japanese companies, however, these systems are generally used, so in other words Japanese companies use MCS without considering its frameworks. It is a baffling phenomenon, thus a fine topic of research. After a comprehensive review of the literature, the current status of Japanese MCS is presented by using both quantitative and qualitative research. By the end of the book, readers will have a firm grasp of how Japanese firms use MCS and what MCS means for Japanese companies.