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Author:   Takashi Shimizu (Waseda University, Japan)
Publisher:   Taylor & Francis Ltd
Imprint:   Routledge
Weight:   0.453kg
ISBN:  

9781138122758

ISBN 10:   1138122750
Pages:   164
Publication Date:   27 March 2017
Audience:   College/higher education ,  Tertiary & Higher Education ,  Undergraduate
Format:   Hardback
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

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

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Author Information

Takashi Shimizu is Professor at the Graduate School of Accountancy, Waseda University, and President of the Tokyo Chapter of Institute of Management Accountants. He was a member of the Japan Certified Public Accountant Examination Committee from 2006 to 2008.

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