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


Management Accounting

Management Accounting

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  • Author: A. Nishimura
  • Publisher: Springer
  • ISBN: 1403948151
  • Category : Business & Economics
  • Languages : en
  • Pages : 186

This book examines present management accounting issues in the light of Japanese experiences. This is particularly important in the study of management accounting since Japanese management not only learnt from the West but also grew out of it. The book describes the importance and meaning of feed forward management accounting, compares Asian and Japanese management accounting with the Western approach and examines the philosophy behind them. It ends by looking into the future of management accounting science.


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.


Fixed Revenue Accounting: A New Management Accounting Framework

Fixed Revenue Accounting: A New Management Accounting Framework

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  • Author: Suzuki Kenichi
  • Publisher: World Scientific
  • ISBN: 9813238445
  • Category : Business & Economics
  • Languages : en
  • Pages : 200

This book is the first in the management accounting framework literature to provide readers with insights on how to manage revenue and profit models by developing relationships with customers. The Principal Editor, Professor Kenichi Suzuki, is the founding father of Fixed Revenue Accounting (FRA) and his inputs offer invaluable insights on how businesses can increase revenue and adopt preventative measures to deal with the fluctuations in the economy.FRA is a new management accounting tool that evaluates and manages the impacts of fixed customers on a company's financial health. 'Fixed customers' refer to frequent or regular customers who are expected to repeat their purchases. Their repeated purchases produce stability of revenue which in turn creates a stable profit environment and certainty. The profitability and stability generated by fixed customers can be utilized for strategic management, planning, and decision making to encourage investment for future growth.This book provides a deep understanding of the usefulness of the new management accounting tool, and covers both the introduction of the concept of FRA and accompanying case studies in the contexts of Japanese manufacturing and service companies adopting the FRA model by examining profitability, stability, and growth analysis.


Another Hidden Edge

Another Hidden Edge

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


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.


International Management Accounting in Japan

International Management Accounting in Japan

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  • Author:
  • Publisher:
  • ISBN: 9814472220
  • Category :
  • Languages : en
  • Pages :


International Management Accounting in Japan

International Management Accounting in Japan

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  • Author: Kanji Miyamoto
  • Publisher: World Scientific
  • ISBN: 9812779574
  • 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 OCo Matsushita, Sharp and Sanyo OCo in international management accounting. Written in a scholarly yet accessible manner, this book will benefit both academics and industry professionals practising in the field.