Management Control Systems in Japan

Cover -- Title -- Copyright -- 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