Japanese Management Accounting Today

Japanese Management Accounting Today

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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 a 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 a S Nibuya); The Framework of Business Process Management and Dell Computers (G Lee a N Yamaguchi); and other papers. Readership: University students, researchers, and professionals and practitioners in business and management fields.qa mathematical method to find the optimal solutions, but it is indispensable for our proposed heuristic approach. This differential financial cost analysis sheet may be applied to the analysis of the alternatives with different kinds of resources, input ratios, and input ... Operating cash flow and free cash flow are widely employed in value- based management since they are free from internal calculation andanbsp;...


Title:Japanese Management Accounting Today
Author: Yasuhiro Monden
Publisher:World Scientific - 2007-01-01
ISBN-13:

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