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...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Abingdon, Oxon ; New York, NY :
Routledge,
2017.
|
| Schriftenreihe: | Routledge frontiers of business management ;
9 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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 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 insightfor international investors and management accountants that can prove useful in business management. |
| Beschreibung: | 1 online resource |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9781351777797 1351777793 9781315200019 9781351777780 1351777785 1315200015 9781351777773 1351777777 |
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| 505 | 0 | |a 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. | |
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| author | Shimizu, Takashi, 1959- |
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| 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. |
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| dewey-search | 658.00952 |
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| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| record_format | marc |
| series2 | Routledge frontiers of business management ; |
| spelling | Shimizu, Takashi, 1959- author. https://id.oclc.org/worldcat/entity/E39PBJB8vCK7DrXcg8BRxRbfMP http://id.loc.gov/authorities/names/n2017010829 Management control systems in Japan / by Takashi Shimizu. Abingdon, Oxon ; New York, NY : Routledge, 2017. 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Routledge frontiers of business management ; 9 Includes bibliographical references and index. 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. Print version record. 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 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 insightfor international investors and management accountants that can prove useful in business management. Management Japan. http://id.loc.gov/authorities/subjects/sh85080349 Managerial accounting Japan. Comptabilité de gestion Japon. BUSINESS & ECONOMICS Industrial Management. bisacsh BUSINESS & ECONOMICS Management. bisacsh BUSINESS & ECONOMICS Management Science. bisacsh BUSINESS & ECONOMICS Organizational Behavior. bisacsh Management fast Managerial accounting fast Japan fast https://id.oclc.org/worldcat/entity/E39PBJkT7GyCmyjxytDfqk6Yfq has work: Management control systems in Japan (Text) https://id.oclc.org/worldcat/entity/E39PCGT9twcB8fhmyFWXJr7QHK https://id.oclc.org/worldcat/ontology/hasWork Print version: Shimizu, Takashi, 1959- Management control systems in Japan. Abingdon, Oxon ; New York, NY : Routledge, 2017 9781138122758 (DLC) 2016049324 (OCoLC)952388524 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1492073 Volltext CBO01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1492073 Volltext |
| spellingShingle | Shimizu, Takashi, 1959- Management control systems in Japan / 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. Management Japan. http://id.loc.gov/authorities/subjects/sh85080349 Managerial accounting Japan. Comptabilité de gestion Japon. BUSINESS & ECONOMICS Industrial Management. bisacsh BUSINESS & ECONOMICS Management. bisacsh BUSINESS & ECONOMICS Management Science. bisacsh BUSINESS & ECONOMICS Organizational Behavior. bisacsh Management fast Managerial accounting fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85080349 |
| title | Management control systems in Japan / |
| title_auth | Management control systems in Japan / |
| title_exact_search | Management control systems in Japan / |
| title_full | Management control systems in Japan / by Takashi Shimizu. |
| title_fullStr | Management control systems in Japan / by Takashi Shimizu. |
| title_full_unstemmed | Management control systems in Japan / by Takashi Shimizu. |
| title_short | Management control systems in Japan / |
| title_sort | management control systems in japan |
| topic | Management Japan. http://id.loc.gov/authorities/subjects/sh85080349 Managerial accounting Japan. Comptabilité de gestion Japon. BUSINESS & ECONOMICS Industrial Management. bisacsh BUSINESS & ECONOMICS Management. bisacsh BUSINESS & ECONOMICS Management Science. bisacsh BUSINESS & ECONOMICS Organizational Behavior. bisacsh Management fast Managerial accounting fast |
| topic_facet | Management Japan. Managerial accounting Japan. Comptabilité de gestion Japon. BUSINESS & ECONOMICS Industrial Management. BUSINESS & ECONOMICS Management. BUSINESS & ECONOMICS Management Science. BUSINESS & ECONOMICS Organizational Behavior. Management Managerial accounting Japan |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1492073 |
| work_keys_str_mv | AT shimizutakashi managementcontrolsystemsinjapan |