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|a Shimizu, Takashi,
|d 1959-
|e author.
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|a Management control systems in Japan /
|c by Takashi Shimizu.
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|a Abingdon, Oxon ;
|a New York, NY :
|b Routledge,
|c 2017.
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|a 1 online resource
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|a text
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|a Routledge frontiers of business management ;
|v 9
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|a Includes bibliographical references and index.
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|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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|a Print version record.
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|a 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.
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|a Management
|z Japan.
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|a Managerial accounting
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|a Comptabilité de gestion
|z Japon.
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|a BUSINESS & ECONOMICS
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|a BUSINESS & ECONOMICS
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|a Management
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|a Managerial accounting
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|a Japan
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|i Print version:
|a Shimizu, Takashi, 1959-
|t Management control systems in Japan.
|d Abingdon, Oxon ; New York, NY : Routledge, 2017
|z 9781138122758
|w (DLC) 2016049324
|w (OCoLC)952388524
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