Management control systems in Japan /
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, hasbeen well studied. However, little else is known about the Japanese management control systems (MCSs) and management accountin...
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| Main Author: | |
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| Format: | Electronic eBook |
| Language: | English |
| Published: |
Abingdon, Oxon ; New York, NY :
Routledge,
2017.
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| Series: | Routledge frontiers of business management ;
9 |
| Subjects: | |
| Online Access: | CONNECT |
Table of Contents:
- Introduction: what are management control systems in Japanese companies?
- Management control systems: definitions and development
- Cost allocation system: ABC versus Japanese cost accounting innovation
- A challenge to better budgeting in Japanese companies
- Management in decentralized Japanese companies
- Balanced scorecard versus Japanese system
- Performance measures: ROI, ROS, ROE and EVA
- Management of advertising expenses in KAO
- Transfer pricing in Mitsubishi Electric
- Beyond budgeting or new budgeting? The case of DISCO
- Microprofit centers: Amoeba system in KYOCERA
- The story of the comeback from bankruptcy: Japan Airlines.
