LEADER 02155oam  2200469I  450 
001 9910792860403321
005 20230214152824.0
010   $a1-315-20001-5
010   $a1-351-77778-5
024 7 $a10.4324/9781315200019
035   $a(CKB)3710000001133561
035   $a(MiAaPQ)EBC4831524
035   $a(OCoLC)988382723
035   $a(EXLCZ)993710000001133561
100   $a20180706d2017      uy             0
101 0 $aeng
135   $aurcnu||||||||
181   $2rdacontent
182   $2rdamedia
183   $2rdacarrier
200 10$aManagement control systems in Japan /$fby Takashi Shimizu
210  1$aAbingdon, Oxon ;$aNew York, N.Y. :$cRoutledge,$d2017.
215   $a1 online resource (174 pages) $cillustrations, tables
225 1 $aRoutledge frontiers of business management ;$v9
311   $a0-367-35052-1 
311   $a1-138-12275-0 
320   $aIncludes bibliographical references at the end of each chapters and index.
327   $a1. Introduction : what are management control systems in Japanese companies? -- 2. Management control systems : definitions and development -- 3. Cost allocation system : ABC versus Japanese cost accounting innovation -- 4. A challenge to better budgeting in Japanese companies -- 5. Management in decentralized Japanese companies -- 6. Balanced Scorecard versus Japanese system -- 7. Performance measures : ROI, ROS, ROE and EVA -- 8. Management of advertising expenses in KAO -- 9. Transfer pricing in Mitsubishi Electric -- 10. Beyond budgeting or new budgeting? The case of DISCO -- 11. Microprofit centers : amoeba system in KYOCERA -- 12. The story of the comeback from bankruptcy : Japan Airlines.
410  0$aRoutledge frontiers of business management ;$v9.
606   $aManagement$zJapan
606   $aManagerial accounting$zJapan
615  0$aManagement
615  0$aManagerial accounting
676   $a658.00952
700   $aShimizu$b Takashi$f1959-,$01541559
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910792860403321
996   $aManagement control systems in Japan$93793832
997   $aUNINA