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International management accounting in Japan [[electronic resource] ] : current status of electronics companies / / editor, Kanji Miyamoto
| International management accounting in Japan [[electronic resource] ] : current status of electronics companies / / editor, Kanji Miyamoto |
| Pubbl/distr/stampa | Hackensack, NJ, : World Scientific, c2008 |
| Descrizione fisica | 1 online resource (180 p.) |
| Disciplina | 658.15/110952 |
| Altri autori (Persone) | MiyamotoKanji <1938-> |
| Collana | Japanese management and international studies / Monden Institute of Management |
| Soggetto topico |
Managerial accounting - Japan
Industrial management - Japan International business enterprises - Japan - Accounting Electronic industries - Japan - Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN | 981-277-957-4 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; Preface; Part 1 INTERNATIONAL MANAGEMENT ACCOUNTING CONCEPTS; Strategy and Organizational Structure of Global Companies Kanji Miyamoto; 1 Management Accounting System of Global Companies; 2 International Business Activities of Domestic Companies; 3 International Division Structure; 4 Global Organizational Structures; 4.1 The global functional structure; 4.2 The global geographic structure; 4.3 The global product structure; 4.4 The global mixed structure; 4.5 The global matrix structure; References; Strategy and International Management Accounting of Global Companies Kanji Miyamoto
1 Introduction 2 Transnational Strategy; 3 Transnational Strategy and International Management Accounting Systems; 4 Information from International Management Accounting; 4.1 The usefulness of multicurrency accounting; 4.2 Performance evaluation of an international subsidiary; 4.3 Budget management and foreign exchange rates; 4.4 Need for composite currency; References; Part 2 CURRENT STATUS OF INTERNATIONAL MANAGEMENT ACCOUNTING; The Actual Conditions of International Management Accounting in Matsushita Electric Industrial Co., Ltd. Asako Kimura & Takahisa Toyoda 1 Matsushita Electric Industrial Company (Panasonic)1.1 Founding; 1.2 Post-war reconstruction and the major push overseas; 1.3 Factory development and strengthening of overseas sales networks; 1.4 Long-term vision guides overseas development; 1.5 Post-bubble slump; 2 Organizational Structure and Business Administration; 2.1 Restructuring for recovery from a slump; 2.2 Reformation of organizational structure and management; 3 Administrations of Overseas Operations; 4 International Management and Management Accounting Information; 5 Summary; References; Appreciation International Management Accounting in Sharp Corporation Yoko Asakura, Aiko Kageyama & Rieko Takahara1 Corporate Overview 1; 1.1 Company foundation; 1.2 Becoming a full-range electronics manufacturer; 1.3 Toward the liquid crystal era (from the year 2004 ); 2 Strategy and Organizational Structure; 2.1 Organization structure; 2.2 Management accounting; 2.3 Research and development; 2.4 Environmental management; 3 International Strategy and Management Accounting; 3.1 Strategy and management of overseas business activities; 3.2 Supply chain management; 3.3 International management accounting References Additional Statement; International Management Accounting for SANYO Electric Co., Ltd. Keisuke Sakate & Masafumi Tomita; 1 Introduction of SANYO Electric Co., Ltd.; 1.1 The establishment and management policy of SANYO Electric Co., Ltd.; 1.2 History of SANYO's overseas transactions; 1.3 SANYO's breakthrough and their business activity in the global market; 1.4 Present-day SANYO; 2 Strategy and Organizational Structures; 2.1 Challenge 21 and organizational restructuring; 2.2 The business group system; 2.3 The third business and structural change of the organization 3 International Strategy and International Management Accounting |
| Record Nr. | UNINA-9910454845303321 |
| Hackensack, NJ, : World Scientific, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
International management accounting in Japan [[electronic resource] ] : current status of electronics companies / / editor, Kanji Miyamoto
| International management accounting in Japan [[electronic resource] ] : current status of electronics companies / / editor, Kanji Miyamoto |
| Pubbl/distr/stampa | Hackensack, NJ, : World Scientific, c2008 |
| Descrizione fisica | 1 online resource (180 p.) |
| Disciplina | 658.15/110952 |
| Altri autori (Persone) | MiyamotoKanji <1938-> |
| Collana | Japanese management and international studies / Monden Institute of Management |
| Soggetto topico |
Managerial accounting - Japan
Industrial management - Japan International business enterprises - Japan - Accounting Electronic industries - Japan - Accounting |
| ISBN | 981-277-957-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; Preface; Part 1 INTERNATIONAL MANAGEMENT ACCOUNTING CONCEPTS; Strategy and Organizational Structure of Global Companies Kanji Miyamoto; 1 Management Accounting System of Global Companies; 2 International Business Activities of Domestic Companies; 3 International Division Structure; 4 Global Organizational Structures; 4.1 The global functional structure; 4.2 The global geographic structure; 4.3 The global product structure; 4.4 The global mixed structure; 4.5 The global matrix structure; References; Strategy and International Management Accounting of Global Companies Kanji Miyamoto
1 Introduction 2 Transnational Strategy; 3 Transnational Strategy and International Management Accounting Systems; 4 Information from International Management Accounting; 4.1 The usefulness of multicurrency accounting; 4.2 Performance evaluation of an international subsidiary; 4.3 Budget management and foreign exchange rates; 4.4 Need for composite currency; References; Part 2 CURRENT STATUS OF INTERNATIONAL MANAGEMENT ACCOUNTING; The Actual Conditions of International Management Accounting in Matsushita Electric Industrial Co., Ltd. Asako Kimura & Takahisa Toyoda 1 Matsushita Electric Industrial Company (Panasonic)1.1 Founding; 1.2 Post-war reconstruction and the major push overseas; 1.3 Factory development and strengthening of overseas sales networks; 1.4 Long-term vision guides overseas development; 1.5 Post-bubble slump; 2 Organizational Structure and Business Administration; 2.1 Restructuring for recovery from a slump; 2.2 Reformation of organizational structure and management; 3 Administrations of Overseas Operations; 4 International Management and Management Accounting Information; 5 Summary; References; Appreciation International Management Accounting in Sharp Corporation Yoko Asakura, Aiko Kageyama & Rieko Takahara1 Corporate Overview 1; 1.1 Company foundation; 1.2 Becoming a full-range electronics manufacturer; 1.3 Toward the liquid crystal era (from the year 2004 ); 2 Strategy and Organizational Structure; 2.1 Organization structure; 2.2 Management accounting; 2.3 Research and development; 2.4 Environmental management; 3 International Strategy and Management Accounting; 3.1 Strategy and management of overseas business activities; 3.2 Supply chain management; 3.3 International management accounting References Additional Statement; International Management Accounting for SANYO Electric Co., Ltd. Keisuke Sakate & Masafumi Tomita; 1 Introduction of SANYO Electric Co., Ltd.; 1.1 The establishment and management policy of SANYO Electric Co., Ltd.; 1.2 History of SANYO's overseas transactions; 1.3 SANYO's breakthrough and their business activity in the global market; 1.4 Present-day SANYO; 2 Strategy and Organizational Structures; 2.1 Challenge 21 and organizational restructuring; 2.2 The business group system; 2.3 The third business and structural change of the organization 3 International Strategy and International Management Accounting |
| Record Nr. | UNINA-9910777944603321 |
| Hackensack, NJ, : World Scientific, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Japanese management accounting today [[electronic resource] /] / editors, Yasuhiro Monden ... [et al.]
| Japanese management accounting today [[electronic resource] /] / editors, Yasuhiro Monden ... [et al.] |
| Pubbl/distr/stampa | New Jersey, : World Scientific Pub. Co., c2007 |
| Descrizione fisica | 1 online resource (300 p.) |
| Disciplina | 658.15/110952 |
| Altri autori (Persone) | MondenYasuhiro <1940-> |
| Collana | Monden Institute of Management : Japanese management and international studies |
| Soggetto topico |
Managerial accounting - Japan
Industrial management - Japan Corporations - Japan - Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-281-93813-0
9786611938130 981-277-973-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; 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
4.2 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 Changes 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 The 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 4.1 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 2 Situations before and after the Merger of Companies Involved in the Combination of Capital Relationships |
| Record Nr. | UNINA-9910458629003321 |
| New Jersey, : World Scientific Pub. Co., c2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Japanese management accounting today [[electronic resource] /] / editors, Yasuhiro Monden ... [et al.]
| Japanese management accounting today [[electronic resource] /] / editors, Yasuhiro Monden ... [et al.] |
| Pubbl/distr/stampa | New Jersey, : World Scientific Pub. Co., c2007 |
| Descrizione fisica | 1 online resource (300 p.) |
| Disciplina | 658.15/110952 |
| Altri autori (Persone) | MondenYasuhiro <1940-> |
| Collana | Monden Institute of Management : Japanese management and international studies |
| Soggetto topico |
Managerial accounting - Japan
Industrial management - Japan Corporations - Japan - Accounting |
| ISBN |
1-281-93813-0
9786611938130 981-277-973-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; 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
4.2 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 Changes 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 The 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 4.1 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 2 Situations before and after the Merger of Companies Involved in the Combination of Capital Relationships |
| Record Nr. | UNINA-9910784741903321 |
| New Jersey, : World Scientific Pub. Co., c2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Management control systems in Japan / / by Takashi Shimizu
| Management control systems in Japan / / by Takashi Shimizu |
| Autore | Shimizu Takashi <1959-, > |
| Pubbl/distr/stampa | Abingdon, Oxon ; ; New York, N.Y. : , : Routledge, , 2017 |
| Descrizione fisica | 1 online resource (174 pages) : illustrations, tables |
| Disciplina | 658.00952 |
| Collana | Routledge frontiers of business management |
| Soggetto topico |
Management - Japan
Managerial accounting - Japan |
| ISBN |
1-315-20001-5
1-351-77778-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 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. |
| Record Nr. | UNINA-9910792860403321 |
Shimizu Takashi <1959-, >
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| Abingdon, Oxon ; ; New York, N.Y. : , : Routledge, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
