Management Control Systems in Japan
Published on 27. March 2017
174 pages
978-1-351-77779-7 (ISBN)
Description
As the world's third-ranking economic power, Japan's style of management, such as the lifetime employment system, the seniority system, and an enterprise union, has been well studied. However, little else is known about the Japanese management control systems (MCSs) and management accounting systems, which are significantly different from other economic powers.
This book sheds light on Japanese MCSs and the differences with those of the United States, illustrated with examples from Mitsubishi Electric, Kao, and more. This book aids not only researchers in management accounting, but also provides more useful insight for international investors and management accountants that can prove useful in business management.
This book sheds light on Japanese MCSs and the differences with those of the United States, illustrated with examples from Mitsubishi Electric, Kao, and more. This book aids not only researchers in management accounting, but also provides more useful insight for international investors and management accountants that can prove useful in business management.
More details
Series
Language
English
Place of publication
London
United Kingdom
Publishing group
Taylor & Francis Ltd
Target group
College/higher education
Illustrations
50 Tables, black and white; 31 Line drawings, black and white; 31 Illustrations, black and white
File size
1,11 MB
ISBN-13
978-1-351-77779-7 (9781351777797)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
Additional editions
Takashi Shimizu
Management Control Systems in Japan
Book
06/2019
1st Edition
Routledge
€51.98
Shipment within 15-20 days
Takashi Shimizu
Management Control Systems in Japan
Book
03/2017
1st Edition
Routledge
€205.90
Shipment within 10-20 days
Person
Takashi Shimizu is Professor at the Graduate School of Accountancy, Waseda University, and President of the Tokyo Chapter of Institute of Management Accountants. He was a member of the Japan Certified Public Accountant Examination Committee from 2006 to 2008.
Content
List of figures
List of tables
Acknowledgments
1 Introduction: what are management control systems in Japanese companies?
2 Management control systems: definitions and development
3 Cost allocation systems: 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 the Japanese system
7 Performance measures: ROI, ROS, ROE, and EVA (R)
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 a comeback from bankruptcy: Japan Airlines
Index
List of tables
Acknowledgments
1 Introduction: what are management control systems in Japanese companies?
2 Management control systems: definitions and development
3 Cost allocation systems: 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 the Japanese system
7 Performance measures: ROI, ROS, ROE, and EVA (R)
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 a comeback from bankruptcy: Japan Airlines
Index
