Management control systems in Japan / by Takashi Shimizu.

Format:

Book

Author/Creator:

Shimizu, Takashi, 1959- author.

Series:

Routledge frontiers of business management ; 9.

Routledge frontiers of business management ; 9

Language:

English

Subjects (All):

Management--Japan.

Management.

Managerial accounting--Japan.

Managerial accounting.

Physical Description:

1 online resource (174 pages) : illustrations, tables.

Edition:

1st ed.

Place of Publication:

Abingdon, Oxon ; New York, N.Y. : Routledge, 2017.

Summary:

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.

Contents:

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.

Notes:

Includes bibliographical references at the end of each chapters and index.

Description based on print version record.

ISBN:

1-315-20001-5

1-351-77778-5

9781315200019

OCLC:

988382723