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200 1 $aDynamical formal epistemology$fedited by Patrick Girard, Olivier Roy and Mathieu Marion
210   $aDordrecht$cSpringer$d2011
215   $aX, 242 p.$d24 cm
225 1 $aSynthese library$estudies in epistemology, logic, methodology, and philosophy of science$v351
610 0 $aLogica matematica e fondamenti$aAtti di conferenze
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610 0 $aAtti di conferenze di interesse specifico vario
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200 10$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
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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.
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606   $aManagerial accounting$zJapan
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