LEADER 05744nam 2200709 a 450 001 9910458629003321 005 20200520144314.0 010 $a1-281-93813-0 010 $a9786611938130 010 $a981-277-973-6 035 $a(CKB)1000000000404293 035 $a(EBL)1679379 035 $a(OCoLC)879023559 035 $a(SSID)ssj0000185164 035 $a(PQKBManifestationID)11154575 035 $a(PQKBTitleCode)TC0000185164 035 $a(PQKBWorkID)10209304 035 $a(PQKB)11525373 035 $a(MiAaPQ)EBC1679379 035 $a(WSP)00006280 035 $a(Au-PeEL)EBL1679379 035 $a(CaPaEBR)ebr10255714 035 $a(CaONFJC)MIL193813 035 $a(EXLCZ)991000000000404293 100 $a20070410d2007 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 00$aJapanese management accounting today$b[electronic resource] /$feditors, Yasuhiro Monden ... [et al.] 210 $aNew Jersey $cWorld Scientific Pub. Co.$dc2007 215 $a1 online resource (300 p.) 225 1 $aMonden Institute of Management : Japanese management and international studies ;$vvol. 2 300 $aDescription based upon print version of record. 311 $a981-270-081-1 320 $aIncludes bibliographical references and index. 327 $aContents; Preface; Part 1 STRATEGY AND BUSINESS RESTRUCTURING TO ENHANCE BUSINESS VALUE; How Japanese Legal and Accounting Rules Can Facilitate Business Group Restructuring Yasuhiro Monden & Yasuto Monden; 1 Introduction; 2 Corporate Law for M&A; 3 Japanese Accounting Standards for Business Combination and Splitting; 3.1 Concepts and identification of acquisition and uniting of interests; 3.1.1 Valuation of goodwill; 3.2 Formation of a joint venture company; 3.3 Transaction under common governance; 4 Japanese Corporate Tax Law Facilitating M&A; 4.1 Incompetent taxation system 327 $a4.2 Competent taxation system 4.2.1 Merger within a consolidated business group; 4.2.2 Merger as a joint venture; 4.3 Numerical examples of mergers handled by the tax law; 4.3.1 Numerical example of an incompetent taxation system; 4.3.1.1 Handling of the merged company X; 4.3.1.2 Handling of merging company Y; 4.3.1.3 Handling of company X stockholders; 4.3.2 Numerical example of the competent taxation system; 4.3.2.1 Handling of merged company X; 4.3.2.2 Handling for merging company Y; 4.3.2.3 Handling for the company X stockholders; 5 Conclusion; References 327 $aChanges in the Concept of Capital and Their Effects on Economic Profit in Japan Shufuku Hiraoka 1 Introduction; 2 The Concept of Capital in Relation to Economic Profit; 3 The Impact of Lease Accounting upon Capital in Japan; 4 The Procedure for Research & Development Expenditures in Japan; 5 Business Combination Accounting and Capital in Japan; 5.1 Influence of goodwill on the capital in M&A; 5.2 Goodwill and minority equity in consolidated financial statements; 6 Three Types of Equity and Economic Capital in Japan; 7 Summary; References 327 $aThe Relationship between Strategies, Organizational Design, and Management Control Systems at Matsushita Masanobu Kosuga1 Introduction; 2 The Management Philosophy and Traditional Patterns of Strategic Behaviors at Matsushita; 2.1 Basic management objectives and business creed; 2.2 Traditional patterns of strategic behaviors; 2.3 Philosophy of organizational design; 3 Organizational Design during the Great Founder, Konosuke Era: 1918-1960; 3.1 Period 1: 1918-1943; 3.2 Period 2: 1944-1949; 3.3 Period 3: 1950-1960; 4 Organizational Design during the Successors' Struggles: 1961-1999 327 $a4.1 Period 4: 1961-19764.2 Period 5: 1977-1985; 4.3 Period 6: 1986-1992; 4.4 Period 7: 1993-1999; 5 Organizational Design during the Nakamura Era: 2000-2006; 5.1 From the progress 2000 plan to the value creation 21; 5.2 Business and organizational restructuring; 5.3 Roles of business domain companies and headquarters; 5.4 New group management system; 5.5 From value creation to leap ahead; 6 Conclusion; Appendix: Corporate Profile of Matsushita; References; Valuations in Business Combinations: Focusing on the Resource Supply & Demand and the Ownership Structure Yasuhiro Monden; 1 Introduction 327 $a2 Situations before and after the Merger of Companies Involved in the Combination of Capital Relationships 330 $aThis 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)