Management Control Systems in Japan

Management Control Systems in Japan PDF Author: Takashi Shimizu
Publisher: Routledge
ISBN: 1351777785
Category : Business & Economics
Languages : en
Pages : 250

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Book Description
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.

Management Control Systems in Japan

Management Control Systems in Japan PDF Author: Takashi Shimizu
Publisher: Routledge
ISBN: 1351777785
Category : Business & Economics
Languages : en
Pages : 250

Get Book Here

Book Description
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.

Frontiers of Japanese Management Control Systems

Frontiers of Japanese Management Control Systems PDF Author: Eri Yokota
Publisher: Springer Nature
ISBN: 9811997780
Category : Business & Economics
Languages : en
Pages : 170

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Book Description
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.

Management Control Systems For Strategic Changes: Applying To Dematurity And Transformation Of Organizations

Management Control Systems For Strategic Changes: Applying To Dematurity And Transformation Of Organizations PDF Author: Shufuku Hiraoka
Publisher: World Scientific
ISBN: 9811220719
Category : Business & Economics
Languages : en
Pages : 199

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Book Description
This book clarifies the theory and practice of management control for strategy changes through the study of profit organizations, non-profit organizations, manufacturing and service industries. The relationship between strategy and management control is clearly elucidated in the book, which enables readers to understand how to implement management control systems for strategic changes in their organizations. The unique topics covered in this book include the methodology for continuing existing businesses and spreading the risk in the business portfolio, the management control systems for the new platform business models such as IT hardware and SaaS (Software as a Service) needed for business structure transformation, as well as management controls that are functioning in various industries and organizations.

Japanese Management Accounting Today

Japanese Management Accounting Today PDF Author: Yasuhiro Monden
Publisher: World Scientific
ISBN: 9812779736
Category : Business & Economics
Languages : en
Pages : 300

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Book Description
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."

Management Of Innovation Strategy In Japanese Companies

Management Of Innovation Strategy In Japanese Companies PDF Author: Kazuki Hamada
Publisher: World Scientific
ISBN: 981310029X
Category : Business & Economics
Languages : en
Pages : 278

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Book Description
Traditionally, innovation has been considered difficult to manage, as it occurs through contingent discoveries and inventions. For effective innovation management, it is necessary to determine what provides new value to customers and achieve this new value efficiently, while solving the technical problems. This book explores how innovation management for industrial revitalization and activation are conducted in Japanese companies. 'Innovation' has diverse definitions, but the editors of this book have adopted the one proposed by J A Schumpeter. The features of innovation management in Japanese companies are considered systematically in the book. Positive analyses using questionnaires and innovation management strategy in individual industries and companies is also explored in detail.

Culture, Control and Commitment

Culture, Control and Commitment PDF Author: James R. Lincoln
Publisher: CUP Archive
ISBN: 9780521428668
Category : Business & Economics
Languages : en
Pages : 308

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Book Description


Management Accounting for Healthcare

Management Accounting for Healthcare PDF Author: Takami Matsuo
Publisher:
ISBN: 9789811237164
Category : Electronic books
Languages : en
Pages : 0

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Book Description
"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 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 to healthcare management, which would be a useful reference for future healthcare management in countries that might face similar issues as Japan in the future"--

Confronting Managerialism

Confronting Managerialism PDF Author: Robert R. Locke
Publisher: Bloomsbury Publishing
ISBN: 1780320744
Category : Business & Economics
Languages : en
Pages : 207

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Book Description
Confronting Managerialism offers a scathing critique of the influence of neoclassical economics and modern finance on business school teaching and management practice. Locke and Spender show that responsible management has given way to 'managerialism', whereby an elite caste of businessmen disconnected from any ethical considerations call the shots. The book traces the loss of managers' earlier social concerns, amply encouraged by management education's transformation since the 1960's, especially in the US. It also questions not only the social ethics of the US management caste but its management efficacy compared to systems of management that are highly employee participatory and dependent, such as in Germany and Japan. A unique, topical and controversial look at a subject that impacts us all.

Business Group Management in Japan

Business Group Management in Japan PDF Author: Kazuki Hamada
Publisher: World Scientific
ISBN: 9814289507
Category : Business & Economics
Languages : en
Pages : 268

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Book Description
With increased competition among business groups, companies need to enhance the value of their business and effectively manage individual firms. This book explores and elucidates business group and inter-firm management in Japanese environments, both theoretically and practically through case studies, survey research and other methodologies. In considering the concept of the ?Keiretsu? in Japan, as well as other management methods employed by Japanese companies, this book provides extensive coverage on uniquely Japanese management methods. Examples are the application of evaluation system, execution of M&A, utilization of segment information, management of inter-firm relations, and organizational learning. The analyses, hypotheses and conclusions presented in this book will be useful for business practitioners and scholars.

Work Organizational Reforms and Employment Relations in the Automotive Industry

Work Organizational Reforms and Employment Relations in the Automotive Industry PDF Author: Kenichi Shinohara
Publisher: Taylor & Francis
ISBN: 1000635295
Category : Business & Economics
Languages : en
Pages : 85

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Book Description
General Motors (GM)'s attempt to adapt the renowned Toyota production system for its own automotive manufacturing plants had historically produced disappointing results. Why was it not sufficiently successful? This book aims to shed insights into GM's failed attempt through the analysis of work organization reforms and labor-management relations on production-system efficiency. The book examines collective bargaining agreements between automakers and the United Auto Workers union and the arbitration rulings in retrospect to illuminate the critical role continuous improvement activities initiated by production workers would play in enhancing performance management. It also looks at the impact of the meritocratic system in Japanese auto plants on performance success. As GM begins operations at its new electric vehicle assembly plant, Factory Zero, the book analyses the challenges of such production for both employment relations and workforce deployment. The book will be a useful reference for those interested in a comparative study of management styles and a better understanding of Japanese manufacturing practices.