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| Author | : Yasuhiro Monden |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2010 |
| Genre | : |
| ISBN | : |
Download Preface to Japanese Management Accounting Today Book in PDF, ePub and Kindle
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.
| Author | : Yasuhiro Monden |
| Publisher | : World Scientific |
| Total Pages | : 300 |
| Release | : 2007 |
| Genre | : Business & Economics |
| ISBN | : 9812779736 |
Download Japanese Management Accounting Today Book in PDF, ePub and Kindle
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."
| Author | : Susumu Ueno |
| Publisher | : |
| Total Pages | : 17 |
| Release | : 2016 |
| Genre | : |
| ISBN | : |
Download Japanese Management Accounting Book in PDF, ePub and Kindle
This paper provides scholars and practicing accountants a comprehensive and objective picture of current Japanese management accounting methods and practices. The picture is comprised of discussions of three fields related to specific aspects of organizations (corporate-level management methods and practices, front-line management accounting methods and practices and management accounting methods and practices at small and medium-sized enterprises), as well as the pervasive changes to all organizations due to information and communication technology (ICT) and disclosure rule changes.Firstly, we discuss the development and status of corporate-level management methods and practices used by large Japanese companies. Corporate-level management accounting methods and practices discussed include planning and budgeting, hoshin kanri, the balanced scorecard, performance management, and compensation management. Second, we move to topics of front-line management accounting methods and practices often observed in Japan. The topics include the relationship between management accounting and Cost Accounting Standards, JIT production and business continuity management (BCM) and quality control. Third, since a majority of companies in Japan are small and medium-sized enterprises (SMEs), we discuss current use of management accounting methods and practices at SMEs.In the past decades, management accounting practices in Japan have changed markedly by adapting to innovations in information and communication technology (ICT). More recently, revised disclosure rules also caused significant changes to Japanese management accounting practices. Thus, throughout this paper, we examine the impacts of ICT and new disclosure rules to Japanese management accounting practices.The knowledge and analysis in this study provide an insightful basis for the improvement and development of managerial accounting methods and practices.
| Author | : Yasuhiro Monden |
| Publisher | : |
| Total Pages | : 624 |
| Release | : 1989 |
| Genre | : Accounting |
| ISBN | : |
Download Japanese Management Accounting Book in PDF, ePub and Kindle
Some of Japan's foremost management accounting researchers describe the strategic and practical approaches the Japanese take toward management and manufacturing, providing a cross-section of management accounting practices developed by Japanese companies, large and small. Case studies and illustrations provide for comparison to US practices. Annotation copyrighted by Book News, Inc., Portland, OR
| Author | : Gunyung Lee |
| Publisher | : World Scientific |
| Total Pages | : 188 |
| Release | : 2010 |
| Genre | : Business & Economics |
| ISBN | : 9812838600 |
Download Business Process Management of Japanese and Korean Companies Book in PDF, ePub and Kindle
Business Process Management (BPM) has emerged as a popular management framework. Based on survey results of Japanese and Korean companies' BPM practices, this book demonstrates how to build BPM as a holistic management model by addressing the importance of BPM views, the effectiveness of its approach, and the research trends.
| Author | : Suzuki Kenichi |
| Publisher | : World Scientific |
| Total Pages | : 200 |
| Release | : 2018-10-26 |
| Genre | : Business & Economics |
| ISBN | : 9813238445 |
Download Fixed Revenue Accounting: A New Management Accounting Framework Book in PDF, ePub and Kindle
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.
| Author | : Hiroshi Okano |
| Publisher | : Emerald Group Publishing Limited |
| Total Pages | : 0 |
| Release | : 2015-10-01 |
| Genre | : Business & Economics |
| ISBN | : 9781785604690 |
Download History of Management Accounting in Japan Book in PDF, ePub and Kindle
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.
| Author | : A. Nishimura |
| Publisher | : Springer |
| Total Pages | : 201 |
| Release | : 2003-01-10 |
| Genre | : Business & Economics |
| ISBN | : 1403948151 |
Download Management Accounting Book in PDF, ePub and Kindle
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.
| Author | : Kanji Miyamoto |
| Publisher | : World Scientific |
| Total Pages | : 178 |
| Release | : 2008-10-17 |
| Genre | : Business & Economics |
| ISBN | : 9814472220 |
Download International Management Accounting In Japan: Current Status Of Electronics Companies Book in PDF, ePub and Kindle
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
| Author | : Alin Posteucă |
| Publisher | : CRC Press |
| Total Pages | : 390 |
| Release | : 2020-11-19 |
| Genre | : Business & Economics |
| ISBN | : 1000224546 |
Download Speed-Based Target Profit Book in PDF, ePub and Kindle
Profitable production planning is and will remain an eternal challenge to ensuring the prosperity and dignity of companies in a global market. Even though there are different approaches to achieving the target profitability through productivity in the production planning stage, these approaches do not guarantee consistent planning, creation, and sustenance of synchronous profitable operations for multiannual and annual target profit. In feedback to this predicament, Alin Posteucă develops a new system called speed-based target profit (SBTP). SBTP is the profitable production management and manufacturing improvement system that approaches production planning to achieve unit speed of target profit for target products through manufacturing cost improvement and bottleneck profitability control for maximum takt time. Managers and practitioners within manufacturing companies will discover a practical approach for cost down and cash up by applying a powerful operational profitable production planning formula to meet profitability expectations through productivity based on strong leadership with the help of a specific system for feedforward, concurrent, and feedback control. Therefore, the SBTP system in this book presents a holistic approach to profitability for target products and the development of its own mechanism since the acceptance of each order from customers to achieve continuous synchronization of all manufacturing processes to market requirements, profitability management, and profitable production planning. The uniqueness of the book is reinforced by a detailed presentation of the successful application of the SBTP system in two case studies, as a way of life and a unit speed of target profit improvement ethos at all hierarchical levels, in two multinational manufacturing companies operating in highly competitive markets in order to address the synchronous profitable operations for both the sales increase scenario and the sales decrease scenario. By adopting the SBTP system, your company will be able to consistently achieve unit speed of target profit in the bottleneck process for fulfilling annual and multiannual target profit as a unique and effective way through a new profitable production planning paradigm that operates according to its own production system.
