Author: Publisher:
ISBN:
Category :
Languages : en
Pages : 115
Book Description
Management Accounting Change in Japan
Author: History of Management Accounting in Japan
Author: Hiroshi OkanoPublisher: Emerald Group Publishing
ISBN: 1785604686
Category : Business & Economics
Languages : en
Pages : 208
Book Description
This book sheds light on the interpenetration process between practice and theory of "Japanese management accounting" by using historical methods. Japanese management accounting can be characterized by the fact that it not only emphasizes the management of entities, such as JIT, and kaizen activities both in the company but also suppliers.
Japanese Management Accounting Today
Author: Yasuhiro MondenPublisher: World Scientific
ISBN: 9812700811
Category : Business & Economics
Languages : en
Pages : 300
Book Description
This book investigates how different types of Japanese management systems are able to motivate stakeholders, including employees, top management, stockholders, customers and transaction partners, to participate actively in the organizational behavior that improves business performance.The various systems motivating stakeholders are examined in five sections: Strategy and Business Restructuring for Enhancing the Business Value; Management Control Systems and Budgeting; Cost Management; Management Accounting for Supply Chain and Shared Services; and Process Management.
Management Control Systems in Japan
Author: Takashi ShimizuPublisher: Taylor & Francis
ISBN: 1351777793
Category : Business & Economics
Languages : en
Pages : 164
Book 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.
Management Accounting
Author: A. NishimuraPublisher: Springer
ISBN: 1403948151
Category : Business & Economics
Languages : en
Pages : 186
Book Description
This book examines present management accounting issues in the light of Japanese experiences. This is particularly important in the study of management accounting since Japanese management not only learnt from the West but also grew out of it. The book describes the importance and meaning of feed forward management accounting, compares Asian and Japanese management accounting with the Western approach and examines the philosophy behind them. It ends by looking into the future of management accounting science.
Japanese Management Accounting
Author: Yasuhiro MondenPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 624
Book Description
Some of Japan's foremost management accounting researchers describe the strategic and practical approaches the Japanese take toward management and manufacturing, providing a cross-section of management accounting practices developed by Japanese companies, large and small. Case studies and illustrations provide for comparison to US practices. Annotation copyrighted by Book News, Inc., Portland, OR
Fixed Revenue Accounting: A New Management Accounting Framework
Author: Suzuki KenichiPublisher: World Scientific
ISBN: 9813238445
Category : Business & Economics
Languages : en
Pages : 200
Book Description
This book is the first in the management accounting framework literature to provide readers with insights on how to manage revenue and profit models by developing relationships with customers. The Principal Editor, Professor Kenichi Suzuki, is the founding father of Fixed Revenue Accounting (FRA) and his inputs offer invaluable insights on how businesses can increase revenue and adopt preventative measures to deal with the fluctuations in the economy.FRA is a new management accounting tool that evaluates and manages the impacts of fixed customers on a company's financial health. 'Fixed customers' refer to frequent or regular customers who are expected to repeat their purchases. Their repeated purchases produce stability of revenue which in turn creates a stable profit environment and certainty. The profitability and stability generated by fixed customers can be utilized for strategic management, planning, and decision making to encourage investment for future growth.This book provides a deep understanding of the usefulness of the new management accounting tool, and covers both the introduction of the concept of FRA and accompanying case studies in the contexts of Japanese manufacturing and service companies adopting the FRA model by examining profitability, stability, and growth analysis.
Corporate Governance in Japan
Author: N. DemisePublisher: Springer Science & Business Media
ISBN: 4431309209
Category : Business & Economics
Languages : en
Pages : 122
Book Description
This book is the result of an international comparative study of corporate governance begun in 2002, and provides analysis of the issue as it applies to management, moral hazards, accounting practices, and the institutional investor from both a Japanese and a global perspective. The study presents a view of the company as an entity that not only maximizes profit for stockholders but that also has a social role to play in maintaining a sustainable society.
Japanese Management Accounting Today
Author: Yasuhiro MondenPublisher: World Scientific
ISBN: 9812779736
Category : Business & Economics
Languages : en
Pages : 300
Book Description
This book investigates how different types of Japanese management systems are able to motivate stakeholders, including employees, top management, stockholders, customers and transaction partners, to participate actively in the organizational behavior that improves business performance. The various systems motivating stakeholders are examined in five sections: Strategy and Business Restructuring for Enhancing the Business Value; Management Control Systems and Budgeting; Cost Management; Management Accounting for Supply Chain and Shared Services; and Process Management. Sample Chapter(s). Part 1:1: How Japanese Legal and Accounting Rules Can Facilitate Business Group Restructuring (671 KB). Contents: Strategy and Business Restructuring to Enhancing Business Value: How Japanese Legal and Accounting Rules Can Facilitate Business Group Restructuring (Y Monden & Y Monden); Changes in the Concept of Capital and Their Effects on Economic Profit in Japan (S Hiraoka); Management Control Systems and Budgeting: Analysis of the Influence of Performance-Based Systems on Japanese Management Control (E Yokota); Questionnaire Survey on the International Financial Control Affecting the Responsibility Accounting of Overseas Subsidiaries (M Tomo); Cost Management: The Role of OC Hidden CostOCO in Cost Management (S Kon); Target Costing Brings Another Competitive Edge: Creation of Capacity Surplus through Information Capital Readiness by IT (Y Ogushi); Management Accounting for Supply Chain and Shared Services: Allocation of Joint Profit among Supply Chain Companies: Application of Core Theory (M Imabayashi); Characteristics of Japanese Shared Service Centers (T Sonoda); Process Management: Chain Effect among Objectives under Management by Objectives (N Ogura & S Nibuya); The Framework of Business Process Management and Dell Computers (G Lee & N Yamaguchi); and other papers. Readership: University students, researchers, and professionals and practitioners in business and management fields."
Japanese Management
Author: R. HaakPublisher: Springer
ISBN: 0230523285
Category : Business & Economics
Languages : en
Pages : 267
Book Description
Japanese management is currently considered to be in crisis. This book analyzes the degree to which the Japanese management model is changing, in order to regain its competitiveness. It brings together up-to-date research on this important topic by a number of the best known American, Asian and European scholars of Japanese management. A broad variety of management areas such as strategy, corporate governance, globalization, organization, finance, HRM, production, innovation, organizational learning and retailing is covered.
