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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 of an inter-firm network [[electronic resource] /] / editor, Yasuhiro Monden
| Management of an inter-firm network [[electronic resource] /] / editor, Yasuhiro Monden |
| Pubbl/distr/stampa | Hackensack, N.J., : World Scientific, c2012 |
| Descrizione fisica | 1 online resource (275 p.) |
| Disciplina | 658/.046 |
| Altri autori (Persone) | MondenYasuhiro <1940-> |
| Collana | Japanese management and international studies |
| Soggetto topico |
Business networks - Japan
Business networks - Management - Japan |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-283-43351-6
9786613433510 981-4324-62-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | pt. 1. Strategy for forming an inter-firm network -- pt. 2. Management control of an inter-firm network -- pt. 3. Task control of production, sales and physical distribution in an inter-firm network. |
| Record Nr. | UNINA-9910457814103321 |
| Hackensack, N.J., : World Scientific, c2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Management of an inter-firm network [[electronic resource] /] / editor, Yasuhiro Monden
| Management of an inter-firm network [[electronic resource] /] / editor, Yasuhiro Monden |
| Pubbl/distr/stampa | Hackensack, N.J., : World Scientific, c2012 |
| Descrizione fisica | 1 online resource (275 p.) |
| Disciplina | 658/.046 |
| Altri autori (Persone) | MondenYasuhiro <1940-> |
| Collana | Japanese management and international studies |
| Soggetto topico |
Business networks - Japan
Business networks - Management - Japan |
| ISBN |
1-283-43351-6
9786613433510 981-4324-62-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | pt. 1. Strategy for forming an inter-firm network -- pt. 2. Management control of an inter-firm network -- pt. 3. Task control of production, sales and physical distribution in an inter-firm network. |
| Record Nr. | UNINA-9910778804203321 |
| Hackensack, N.J., : World Scientific, c2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Management of service businesses in Japan [[electronic resource] /] / editors, Yasuhiro Monden ... [et al.]
| Management of service businesses in Japan [[electronic resource] /] / editors, Yasuhiro Monden ... [et al.] |
| Pubbl/distr/stampa | Singapore ; ; Hackensack, NJ, : World Scientific, c2013 |
| Descrizione fisica | 1 online resource (212 p.) |
| Disciplina | 658.00952 |
| Altri autori (Persone) | MondenYasuhiro <1940-> |
| Collana | Japanese management and international studies |
| Soggetto topico |
Service industries - Japan - Management
Industrial management - Japan |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-283-97170-4
981-4374-67-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Japan Society of Organization and Accounting (JSOA); Editorial Board; Contents; Preface; About the Editors; List of Contributors; PART 1: Advanced Service Management in the Service Industries; 1. Profit Sharing that Motivates Inter-Firm Cooperation within a Convenience Store Chain Yasuhiro Monden and Noriko Hoshi; 1 Purpose of the Study; 2 Different types of Franchisees Based on the Amount of Initial Investment; 3 Differences in Royalty Rates Dependent on the Amount of Initial Investment; 4 Relationship between Royalty Rates and Break-Even Point
5 Method of Calculating Royalty and Bearing the Cost of Disposal Loss, and Sharing the Risk of Disposal Loss 5.1 Is a system in which the store owner bears the full disposal loss socially just?; 6 Sharing the Risk of Disposal Loss; 7 Guaranteed Minimum Income of Store Owner; 7.1 Guaranteed minimums; 8 Terms and Conditions of Other Profit Sharing: Franchise Fee (Deposit Upon Contract), Cost of Utilities, Interior Finishing Work; 8.1 Franchise fee (franchise initial-participating fee; deposit upon contract); 8.2 Cost of utilities 8.3 Differences in the amount to be borne for interior finishing work 9 Summary; References; Supplementary Reference Resources; 2. Profit Management in the Hotel Industry Akimichi Aoki; 1 Introduction; 2 Overview of Revenue Management; 2.1 Background and definition of revenue management; 2.2 Price discrimination and sales increase; 2.3 Booking curve; 2.4 RevPAR as an outcome measure; 3 Revenue Management in Japanese Hotels; 3.1 KPI used in Japanese hotels; 3.2 The characteristics of real agents and net agents; 3.3 Pseudo-revenue management in Japanese lodging industries; 4 Conclusion References 3. Kaizen Activities and Performance Management in the Sales Finance Business Noriyuki Imai; 1 Introduction; 2 Auto Sales and Sales Finance at Toyota; 3 The Sales Finance Business Model; 4 Toyota's Sales Finance Business Activities; 5 Kaizen Activities in Toyota's Sales Finance Business; 5.1 The Toyota way - Kaizen thinking; 5.2 Problem solving methodology -The techniques of Kaizen; 5.3 Framework for the promotion of kaizen activities in the sales finance business; 5.4 Examples of kaizen in the sales finance business; 6 Performance Management in Toyota's Sales Finance Business 7 Conclusion References; 4. Performance Management in the Auto Sales Business Noriyuki Imai; 1 Introduction; 2 Outline of Toyota's Auto Dealerships in Japan; 2.1 Channel system; 2.2 Capital structure; 2.3 Number of stores and employees; 3 The Japanese Auto Sales Business Model; 4 Toyota's Japanese Dealerships and TPS; 4.1 Education and training; 4.2 Practice of Kaizen; 5 Management Quality at Toyota's Japanese Auto Dealerships; 5.1 History and outline; 5.2 Details of the management quality concept; 5.3 Examples of application of the management quality concept 6 Business Model and Performance Management at Toyota's Japanese Auto Dealerships |
| Record Nr. | UNINA-9910464000903321 |
| Singapore ; ; Hackensack, NJ, : World Scientific, c2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Management of service businesses in Japan [[electronic resource] /] / editors, Yasuhiro Monden ... [et al.]
| Management of service businesses in Japan [[electronic resource] /] / editors, Yasuhiro Monden ... [et al.] |
| Pubbl/distr/stampa | Singapore ; ; Hackensack, NJ, : World Scientific, c2013 |
| Descrizione fisica | 1 online resource (212 p.) |
| Disciplina | 658.00952 |
| Altri autori (Persone) | MondenYasuhiro <1940-> |
| Collana | Japanese management and international studies |
| Soggetto topico |
Service industries - Japan - Management
Industrial management - Japan |
| ISBN |
1-283-97170-4
981-4374-67-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Japan Society of Organization and Accounting (JSOA); Editorial Board; Contents; Preface; About the Editors; List of Contributors; PART 1: Advanced Service Management in the Service Industries; 1. Profit Sharing that Motivates Inter-Firm Cooperation within a Convenience Store Chain Yasuhiro Monden and Noriko Hoshi; 1 Purpose of the Study; 2 Different types of Franchisees Based on the Amount of Initial Investment; 3 Differences in Royalty Rates Dependent on the Amount of Initial Investment; 4 Relationship between Royalty Rates and Break-Even Point
5 Method of Calculating Royalty and Bearing the Cost of Disposal Loss, and Sharing the Risk of Disposal Loss 5.1 Is a system in which the store owner bears the full disposal loss socially just?; 6 Sharing the Risk of Disposal Loss; 7 Guaranteed Minimum Income of Store Owner; 7.1 Guaranteed minimums; 8 Terms and Conditions of Other Profit Sharing: Franchise Fee (Deposit Upon Contract), Cost of Utilities, Interior Finishing Work; 8.1 Franchise fee (franchise initial-participating fee; deposit upon contract); 8.2 Cost of utilities 8.3 Differences in the amount to be borne for interior finishing work 9 Summary; References; Supplementary Reference Resources; 2. Profit Management in the Hotel Industry Akimichi Aoki; 1 Introduction; 2 Overview of Revenue Management; 2.1 Background and definition of revenue management; 2.2 Price discrimination and sales increase; 2.3 Booking curve; 2.4 RevPAR as an outcome measure; 3 Revenue Management in Japanese Hotels; 3.1 KPI used in Japanese hotels; 3.2 The characteristics of real agents and net agents; 3.3 Pseudo-revenue management in Japanese lodging industries; 4 Conclusion References 3. Kaizen Activities and Performance Management in the Sales Finance Business Noriyuki Imai; 1 Introduction; 2 Auto Sales and Sales Finance at Toyota; 3 The Sales Finance Business Model; 4 Toyota's Sales Finance Business Activities; 5 Kaizen Activities in Toyota's Sales Finance Business; 5.1 The Toyota way - Kaizen thinking; 5.2 Problem solving methodology -The techniques of Kaizen; 5.3 Framework for the promotion of kaizen activities in the sales finance business; 5.4 Examples of kaizen in the sales finance business; 6 Performance Management in Toyota's Sales Finance Business 7 Conclusion References; 4. Performance Management in the Auto Sales Business Noriyuki Imai; 1 Introduction; 2 Outline of Toyota's Auto Dealerships in Japan; 2.1 Channel system; 2.2 Capital structure; 2.3 Number of stores and employees; 3 The Japanese Auto Sales Business Model; 4 Toyota's Japanese Dealerships and TPS; 4.1 Education and training; 4.2 Practice of Kaizen; 5 Management Quality at Toyota's Japanese Auto Dealerships; 5.1 History and outline; 5.2 Details of the management quality concept; 5.3 Examples of application of the management quality concept 6 Business Model and Performance Management at Toyota's Japanese Auto Dealerships |
| Record Nr. | UNINA-9910788620603321 |
| Singapore ; ; Hackensack, NJ, : World Scientific, c2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Produzione iust-in-time : come si progetta e si realizza / Yasuhiro Monden ; introduzione di Alessandro Falchero e LucaStrambio de Castilla ; guida operativa di Guido Tarizzo
| Produzione iust-in-time : come si progetta e si realizza / Yasuhiro Monden ; introduzione di Alessandro Falchero e LucaStrambio de Castilla ; guida operativa di Guido Tarizzo |
| Autore | Monden, Yasuhiro |
| Pubbl/distr/stampa | Torino : ISEDI, 1986 |
| Descrizione fisica | XXX ,270 p. , 24 cm |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Record Nr. | UNINA-990006631860403321 |
Monden, Yasuhiro
|
||
| Torino : ISEDI, 1986 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Produzione just in time : come si progetta e si realizza / Yasuhiro Monden ; introduzione di Alessandro Falchero e Luca Strambio de Castilla ; guida operativa di Guido Tarizzo
| Produzione just in time : come si progetta e si realizza / Yasuhiro Monden ; introduzione di Alessandro Falchero e Luca Strambio de Castilla ; guida operativa di Guido Tarizzo |
| Autore | Monden, Yasuhiro |
| Edizione | [Edizione italiana] |
| Pubbl/distr/stampa | Torino : ISEDI, 1986 |
| Descrizione fisica | XXXVIII, 270 p. : ill. ; 25 cm |
| Disciplina | 658.5 |
| Soggetto non controllato | Produzione - Organizzazione |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Record Nr. | UNIPARTHENOPE-000000294 |
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Monden, Yasuhiro
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| Torino : ISEDI, 1986 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Parthenope | ||
| ||
Produzione just in time. Come si progetta esi realizza / di MONDEN Yasuhiro
| Produzione just in time. Come si progetta esi realizza / di MONDEN Yasuhiro |
| Autore | Monden, Yasuhiro |
| Pubbl/distr/stampa | Milano : ISEDI, 1986 |
| Descrizione fisica | 270 pp. ; 24 cm |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-990002608320403321 |
|
Monden, Yasuhiro
|
||
| Milano : ISEDI, 1986 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Produzione just-in-time : come si progetta e si realizza / Yasuhiro Monden ; introduzione di Alessandro Falchero e Luca Strambio de Castilla ; guida operativa di Guido Tarizzo ; [traduzione di Piergiorgio Motta e Tullio Draghi] ; [edizione italiana a cura di Sergio De Vio]
| Produzione just-in-time : come si progetta e si realizza / Yasuhiro Monden ; introduzione di Alessandro Falchero e Luca Strambio de Castilla ; guida operativa di Guido Tarizzo ; [traduzione di Piergiorgio Motta e Tullio Draghi] ; [edizione italiana a cura di Sergio De Vio] |
| Autore | MONDEN, Yasuhiro |
| Pubbl/distr/stampa | Torino : ISEDI, 1986 |
| Descrizione fisica | XXXVIII, 270 p ; 25 cm |
| Disciplina | 658.54 |
| Soggetto topico | Produzione - Organizzazione |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Record Nr. | UNISA-990000796330203316 |
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MONDEN, Yasuhiro
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| Torino : ISEDI, 1986 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
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