02155oam 2200469I 450 991079286040332120230214152824.01-315-20001-51-351-77778-510.4324/9781315200019(CKB)3710000001133561(MiAaPQ)EBC4831524(OCoLC)988382723(EXLCZ)99371000000113356120180706d2017 uy 0engurcnu||||||||rdacontentrdamediardacarrierManagement control systems in Japan /by Takashi ShimizuAbingdon, Oxon ;New York, N.Y. :Routledge,2017.1 online resource (174 pages) illustrations, tablesRoutledge frontiers of business management ;90-367-35052-1 1-138-12275-0 Includes bibliographical references at the end of each chapters and index.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.Routledge frontiers of business management ;9.ManagementJapanManagerial accountingJapanManagementManagerial accounting658.00952Shimizu Takashi1959-,1541559MiAaPQMiAaPQMiAaPQBOOK9910792860403321Management control systems in Japan3793832UNINA