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Record Nr. |
UNINA9910972830603321 |
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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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Edizione |
[1st ed.] |
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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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Sommario/riassunto |
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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. |
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