Download or read book Management Accounting Change in Japan written by and published by . This book was released on 2013 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book History of Management Accounting in Japan written by Hiroshi Okano and published by Emerald Group Publishing. This book was released on 2015-10-01 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Management Control Systems in Japan written by Takashi Shimizu and published by Taylor & Francis. This book was released on 2017-03-27 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Japanese Management Accounting written by Susumu Ueno and published by . This book was released on 2016 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides scholars and practicing accountants a comprehensive and objective picture of current Japanese management accounting methods and practices. The picture is comprised of discussions of three fields related to specific aspects of organizations (corporate-level management methods and practices, front-line management accounting methods and practices and management accounting methods and practices at small and medium-sized enterprises), as well as the pervasive changes to all organizations due to information and communication technology (ICT) and disclosure rule changes.Firstly, we discuss the development and status of corporate-level management methods and practices used by large Japanese companies. Corporate-level management accounting methods and practices discussed include planning and budgeting, hoshin kanri, the balanced scorecard, performance management, and compensation management. Second, we move to topics of front-line management accounting methods and practices often observed in Japan. The topics include the relationship between management accounting and Cost Accounting Standards, JIT production and business continuity management (BCM) and quality control. Third, since a majority of companies in Japan are small and medium-sized enterprises (SMEs), we discuss current use of management accounting methods and practices at SMEs.In the past decades, management accounting practices in Japan have changed markedly by adapting to innovations in information and communication technology (ICT). More recently, revised disclosure rules also caused significant changes to Japanese management accounting practices. Thus, throughout this paper, we examine the impacts of ICT and new disclosure rules to Japanese management accounting practices.The knowledge and analysis in this study provide an insightful basis for the improvement and development of managerial accounting methods and practices.

Download or read book Japanese Management Accounting Today written by Yasuhiro Monden and published by World Scientific. This book was released on 2007 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Japanese Management Accounting written by Yasuhiro Monden and published by . This book was released on 1989 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Download or read book Fixed Revenue Accounting A New Management Accounting Framework written by Kenichi Suzuki and published by World Scientific. This book was released on 2018-10-30 with total page 199 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Japanese Management Accounting Today written by Yasuhiro Monden and published by World Scientific. This book was released on 2007 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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."

Download or read book Management Accounting Change written by Danture Wickramasinghe and published by Routledge. This book was released on 2012-08-21 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by two experienced lecturers, this is the first student-centered textbook to bridge the technical and theoretical aspects of management accounting change. Packed full of pedagogical features, including mini-cases, learning outcomes, key terms, article summaries, key concept boxes, real-world cases, chapter summaries and further reading suggestions and resources, it is clear and accessibly written, covering all the major emerging topics in management accounting theory. Discussing technical developments in management accounting from conventional cost accounting to contemporary strategic management accounting and beyond, in four parts it: shows how conventional cost accounting techniques and management control models evolved in line with the development of mass production and bureaucracy explores how recent developments such as customer and strategic orientations in business, flexible manufacturing, post-bureaucracy, network and virtual organizational technologies implicate in management accounting provides a number of alternative theories through which the transition of management accounting from mechanistic to post-mechanistic approaches can be explained – elaborating both rational and interpretive/critical theories. This excellent text meets a desperate need for an advanced management accounting textbook that incorporates theory and practice and is accessible and engaging for all those studying in this challenging area.

Download or read book Corporate Governance in Japan written by N. Demise and published by Springer. This book was released on 2016-08-23 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Japanese Cost Management written by Yasuhiro Monden and published by World Scientific. This book was released on 2000 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with the systems of cost reduction that originated in Japan. These are mostly new systems that did not exist in western practices before they were utilized in Japan. The book also presents the Japanese ways of carrying out the globally popular cost reduction practices.(1) It describes the strategic cost management conducted by top management through alliances between companies and/or between government and industry.(2) It shows the functional cost reduction systems along the various phases of the product life cycle, as follows: R&D ? Product development ? Manufacturing ? Administration and indirect operations(3) It conducts some humanistic or behavioral aspects of Japanese cost reduction systems.

Download or read book Management Accounting Research in Japan written by Susumu Ueno and published by . This book was released on 2014 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper describes the evolution, current status and way forward of management accounting research in Japan. In this study, Japanese management accounting research published in the past three decades are investigated according to research topics, research settings, research theories, research methods and primary data analysis techniques. The investigation provides not only a picture of the current status of Japanese management accounting research but also the way to forward for research in the discipline. Although diversity of research topics and methods are clearly observed in Japan, more research that focuses on influences of changing income concepts and presentations in financial reporting on management accounting is expected. Increased collaborative management accounting research across disciplines and/or countries is also expected.

Download or read book International Management Accounting in Japan written by Kanji Miyamoto and published by World Scientific. This book was released on 2008 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the interests of globalization, many companies today are establishing theories and practices for international management accounting. This book discusses the current status of international management accounting in Japan through interviews with three major electronics companies. By tracing the history of the business expansion of the three companies, as well as their transition of strategies and accompanying organizational structure, key features and details of international management accounting are faithfully described. The book is divided into two parts. Part I describes general concepts of international management accounting in global companies, while Part II analyzes the experiences of three leading electronics companies OCo Matsushita, Sharp and Sanyo OCo in international management accounting. Written in a scholarly yet accessible manner, this book will benefit both academics and industry professionals practising in the field.

Download or read book Japanese Accounting written by Kyōjirō Someya and published by Oxford University Press. This book was released on 1996 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Much attenton has been given to Japanese business, but this has mainly focused on management practices, production systems and manufacturing, and the business system. Very little has been written about Japanese accounting. In this new work, Kyojiro Someya, a former president of the Japanese Accounting Association and now Director of the Japan Accounting Research Institute, presents an overview of developments under three main headings: Japanese Accounting History, Problems in Financial Accounting Theory, and Cash Flow Accounting.

Download or read book Management of Service Businesses in Japan written by Yasuhiro Monden and published by World Scientific. This book was released on 2013 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the service industry taking up the largest portion of its GDP, Japan has much to share in the area of managing service industry. This book explores and elucidates the unique management styles in non-manufacturing industries or service industries in contemporary Japan, both practically and theoretically through case studies. These specially selected cases are the management of the world No.1 convenience store chain of Seven-Eleven, the sales finance business and auto sales business of Toyota, application of TPS (Toyota Production System) to life insurance company, performance evaluation of local government, BSC (balance scorecard) in local government hospitals, cost and pricing policy of telecommunication company, Japanese-style OC hospitalityOCO in the retail industry, service level agreement (SLA) in IT and shared service companies, and ICT (Information & Communication Technology) applied to BPN (Business Process Network) of service industry.The analyses presented in this book were carefully laid out in regard to the business in general. It will be useful for business practitioners in service industry and beneficial to the scholars, students or general readers interested in this area.

Download or read book Guide to Strategic Management Accounting for managers written by Shigeaki Takai and published by Shigeaki Takai. This book was released on 2021-06-18 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management accounting that creates change resilience and enhances financial strength and profitability It has been one year and three months since WHO recognized the new coronavirus as a pandemic on March 11, 2020. The infection of the new coronavirus has spread all over the world, and the social and economic conditions of the globalized world have been severely damaged, and its vulnerabilities have been highlighted. - Deterioration of break-even point due to decrease in sales - Expanding the gap between management and on-site awareness due to the impact of COVID-19 - Increasing number of internal frauds, fraudulent accounting of overseas subsidiaries, and inadequate internal control - Roadmap, goal setting and concrete measures for the realization of a carbon-free society Under these circumstances, what is most needed is the ability to respond to change by making use of hypotheses and verifications, in addition to the wisdom accumulated in the past, such as failure experiences and success experiences. In order to build a corporate structure that responds to change, it is necessary to manage change points by narrowing the pitch rather than managing goals. To that end, it is urgent to align the common operation cycle weekly, chain conventional management indicators (financial indicators and non-financial indicators), and manage the cockpit with the idea of ​​the Balanced Scorecard. As an inventory-centric management consultant, I advocate management accounting that can be used as an immediate force by connecting the management team and the field. In particular, as an evangelist of CCC (cash conversion cycle) and IFC (inventory freshness management) based on the latest case studies of more than 100 Japanese, American and European companies, we explain to executives, business managers, practitioners and students in an easy-to-understand manner in this book. In addition to the decarbonized society, this book also mentions food issues, marine plastic issues, and clothing disposal issues as non-financial information. Table of contents Chapter 1 Management Accounting and Corporate value creation index (1) Management Accounting and Financial Accounting (2) Fixed costs, Variable costs and Break-even point management (3) Corporate value management indicators, especially ROE, ROIC and case studies Chapter 2 Working capital and Cash Conversion Cycle (CCC) (1) Positioning of CCC (2) CCC comparison between Japan and U.S. and case studies (3) Inventory turnover days as key SCM management indicator (4) Change-responsive company under COVID-19 Chapter 3 The relation between Inventory and finance (1) What is inventory management? (2) Inventory from financial perspectives Profit and Loss statement and Inventory Balance sheet statement and Inventory Cash Flow statement and Inventory (3) Stock-out-rate, Appropriate inventory level and Inventory evaluation Chapter 4 Non-Financial Information (1) ESG and SDGs (2) Food problem, Ocean plastic problem (3) Paris Agreement (greenhouse gas emissions) (4) Decarbonized society: World trends and the position of the Japanese government (5) International organizations related to the environment (TCFD, SBT Initiative, RE100) Chapter 5 Reduction of accounting fraud risks (1) Increasing accounting fraud risks and countermeasures (2) Fraud triangle (opportunity, motivation, justification) (3) Toshiba's accounting fraud and Kanebo's accounting fraud (4) Accounting fraud of overseas subsidiaries (5) Prevention measures for accounting fraud Chapter 6 Effective Measures (1) PSI (production, sales and inventory) management (2) Freshness management of inventory and cash (inventory, accounts receivable, accounts payable) (3) Inventory dollar control and Inventory unit control (4) Weekly operation cycle (5) Measures to improve CCC (6) Physical inventory event involving management staffs (7) Inventory diagnosis clinic (8) Chain of visualization of management and visualization of autonomy Chapter 7 Effective management methods (1) Kyocera's Amoeba Management (2) IDC (Inventory Driven Costs) and RONA(Return on net assets) management (3) Balanced scorecard (4) Six Sigma method (5) ABC analysis (activity-based costing) and ABC (activity-based costing) (6) Effective IT solution and promotion system Chapter 8 Key issues in Japanese commercial practices and accounting system (1) Month-end closing and next month-end payment (2) Monthly accounting system

Download or read book Management Accounting written by Akira Nishimura and published by Palgrave Macmillan. This book was released on 2004-02-21 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book examines present management accounting issues in light of Japanese experiences and describes the importance and meaning of feed forward management accounting. Recognizing that Japanese management not only learned from the West, but also grew out of it, the book explores the underlying philosophy of Japanese management accounting, and compares it with other Asian and Western approaches.