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Record Nr. |
UNINA9910815364403321 |
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Autore |
Shimizu Takashi <1959-, > |
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Titolo |
Management control systems in Japan / / by Takashi Shimizu |
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Pubbl/distr/stampa |
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Abingdon, Oxon ; ; New York, N.Y. : , : Routledge, , 2017 |
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ISBN |
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1-315-20001-5 |
1-351-77778-5 |
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Descrizione fisica |
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1 online resource (174 pages) : illustrations, tables |
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Collana |
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Routledge frontiers of business management ; ; 9 |
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Disciplina |
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Soggetti |
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Management - Japan |
Managerial accounting - Japan |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di bibliografia |
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Includes bibliographical references at the end of each chapters and index. |
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Nota di contenuto |
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1. Introduction : what are management control systems in Japanese companies? -- 2. Management control systems : definitions and development -- 3. Cost allocation system : ABC versus Japanese cost accounting innovation -- 4. A challenge to better budgeting in Japanese companies -- 5. Management in decentralized Japanese companies -- 6. Balanced Scorecard versus Japanese system -- 7. Performance measures : ROI, ROS, ROE and EVA -- 8. Management of advertising expenses in KAO -- 9. Transfer pricing in Mitsubishi Electric -- 10. Beyond budgeting or new budgeting? The case of DISCO -- 11. Microprofit centers : amoeba system in KYOCERA -- 12. The story of the comeback from bankruptcy : Japan Airlines. |
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