Buch, Englisch, 174 Seiten, Format (B × H): 147 mm x 221 mm, Gewicht: 408 g
Buch, Englisch, 174 Seiten, Format (B × H): 147 mm x 221 mm, Gewicht: 408 g
Reihe: Routledge Frontiers of Business Management
ISBN: 978-1-138-12275-8
Verlag: CRC Press
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.
Autoren/Hrsg.
Fachgebiete
Weitere Infos & Material
List of figures
List of tables
Acknowledgments
1 Introduction: what are management control systems in Japanese companies?
2 Management control systems: definitions and development
3 Cost allocation systems: ABC versus Japanese cost accounting innovation
4 A challenge to better budgeting in Japanese companies
5 Management in decentralized Japanese companies
6 Balanced Scorecard versus the Japanese system
7 Performance measures: ROI, ROS, ROE, and EVA®
8 Management of advertising expenses in KAO
9 Transfer pricing in Mitsubishi Electric
10 Beyond budgeting or new budgeting? The case of Disco
11 Microprofit centers: amoeba system in Kyocera
12 The story of a comeback from bankruptcy: Japan Airlines
Index