Takashi Shimizu

Management Control Systems in Japan (eBook, ePUB)

• Format: ePub

Produktbeschreibung

This book sheds light on Japanese management control systems and the differences between that of the US, illustrated with examples of Japanese enterprises. This book aids not only researchers in management accounting, but also provides more useful insight to international investors and management accounts that can prove useful in business management.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 174
• Erscheinungstermin: 27. März 2017
• Englisch
• ISBN-13: 9781351777780
• Artikelnr.: 48114440

Autorenporträt

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.

Inhaltsangabe

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®
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