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 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 Management Accounting For Healthcare written by Takami Matsuo and published by World Scientific. This book was released on 2022-01-18 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Japan has achieved the world's highest life-expectancy under a universal health coverage system. The purpose of this book is to discuss effective management accounting methods for solving various issues now faced by the healthcare system in Japan (low birth-rate and aging society, issues in medical public finance, issues attendant to advancements of healthcare services, etc.). This book is written by Japanese researchers who are active and at the forefront of management accounting research for healthcare, such as Takami Matsuo, Kazunori Ito, Yutaka Kato, and so on. This book shows the actual use of cost information, cost-management, and management-control methods for healthcare organizations in Japan, and examines how to adopt management accounting methods used by companies in healthcare management, which would be a useful reference for future healthcare management in countries that might face similar issues as Japan in the future.
Download or read book Management Control Systems in Japan written by Takashi Shimizu and published by Routledge. This book was released on 2017-03-27 with total page 250 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 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 208 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 Fixed Revenue Accounting A New Management Accounting Framework written by Suzuki Kenichi and published by World Scientific. This book was released on 2018-10-26 with total page 200 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 The Trend of Management Accounting Research in Japan written by Masanobu Kosuga and published by . This book was released on 1983 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Management Accounting In Japan Current Status Of Electronics Companies written by Kanji Miyamoto and published by World Scientific. This book was released on 2008-10-17 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 — Matsushita, Sharp and Sanyo — in international management accounting. Written in a scholarly yet accessible manner, this book will benefit both academics and industry professionals practising in the field./a
Download or read book Management Accounting written by A. Nishimura and published by Springer. This book was released on 2003-01-10 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Relevance Lost written by Masanobu Kosuga and published by . This book was released on 1988 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Frontiers of Japanese Management Control Systems written by Eri Yokota and published by Springer Nature. This book was released on 2023-04-10 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a multilateral view of Japanese management control systems (MCS), presents the frameworks of MCS theory, and integrates those systems based on quantitative and qualitative research. Readers will learn how Japanese MCS were investigated by researchers and why they chose the existing frameworks. Not only are the topics clarified with regard to Japanese MCS; empirical evidence from Japan is also provided. At the outset, the frameworks of MCS used by Japanese researchers are explained, and the reasons they choose those frameworks are investigated. Following that exploration, readers are shown a close examination of MCS, which are thought to be difficult to understand in Japan. In Japanese companies, however, these systems are generally used, so in other words Japanese companies use MCS without considering its frameworks. It is a baffling phenomenon, thus a fine topic of research. After a comprehensive review of the literature, the current status of Japanese MCS is presented by using both quantitative and qualitative research. By the end of the book, readers will have a firm grasp of how Japanese firms use MCS and what MCS means for Japanese companies.
Download or read book Management Accounting in Asia written by Akira Nishimura and published by . This book was released on 2005 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Management Accounting Human Resource Policies and Organisational Performance in Canada Japan and the UK written by Reza Kouhy and published by Butterworth-Heinemann. This book was released on 2010-01-04 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management Accounting, Human Resource Policies and Organisational Performance in Canada, Japan and the UK examines the relationships between HR policies, management accounting and organisational performance on the basis of international case studies and interviews across a range of industries from building materials to software development. Explores the relationship between different HR policies and organisational performance and how management accountants can establish links between the two The first to extend existing research into Japanese companies to give a different perspective and another point of comparison Case study results are tested in the telephone survey for better accuracy and insight Original, cutting-edge research funded by the Chartered Institute of Management Accountants Unique international perspective: extends existing research into Japanese companies to give a different perspective and another point of comparison Results of six extensive case studies and 100 telephone interviews
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.
Download or read book Current Research Issues in Management Accounting in Japan written by Masanobu Kosuga and published by . This book was released on 1993 with total page 89 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Business Group Management in Japan written by Kazuki Hamada and published by World Scientific. This book was released on 2010 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: Pt. 1. Accounting information for group management and management control system. Management accounting information for consolidated group management / Kazuki Hamada. Management control system of Japanese pure holding companies / Makoto Tomo, Makoto Yori and Takayuki Asada -- pt. 2. M & A including MBO and outsourcing for group reformation. Influence of M & A on financial performance : measuring the performance of M & A from sustainability of utility / Kozo Suzuki. Management buyout of a Japanese business group / Naoyuki Kaneda. Managerial significance of strategic outsourcing / Shunzo Matsuoka. Acquisition price as an incentive price of M & A / Yasuhiro Monden -- pt. 3. Analysis of accounting information for consolidated and business group and segmental business units. Consolidated accounting information for business group management / Manabu Takano. Business evaluation of a company group in Japan : A case study of segment reporting by Panasonic Electric Works / Shufuku Hiraoka -- pt. 4. Management of inter-firm relations. How can management accounting achieve goal congruence among supply chain partners? / Yoshiteru Minagawa. How to maintain the bargaining position defined in Toyota's dealership control / Hiroshi Ozawa. Royalties and profit sharing : Focusing on Seven-Eleven Japan Co., Ltd. / Noriko Hoshi. Factors influencing control mechanisms in joint ventures : Evidence from Japanese manufacturing industries / Yuichi Kubota. Does inter-firm cooperation contribute to the performance of Japanese firms? Concept of incentive price for motivating inter-firm cooperation / Yasuhiro Monden -- pt. 5. Inter-organizational learning and autonomous organizations. Management of population-level learning and inter-organizational relations in Japan / Hiroki Kondo. Management control system in an empowered organization / Katsuhiro Ito
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:
