Management control systems in Japan

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

著者
清水, 孝, 1959-
出版社
Routledge, Taylor & Francis Group
発売日
2017年1月発売
価格
価格未定(税込・書誌情報提供:openBD)
ISBN
9781138122758

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