Japanese Management Accounting Today Book

Preface     ix
Strategy and Business Restructuring to Enhance Business Value
How Japanese Legal and Accounting Rules Can Facilitate Business Group Restructuring   Yasuhiro Monden   Yasuto Monden     3
Changes in the Concept of Capital and Their Effects on Economic Profit in Japan   Shufuku Hiraoka     23
The Relationship between Strategies, Organizational Design, and Management Control Systems at Matsushita   Masanobu Kosuga     35
Valuations in Business Combinations: Focusing on the Resource Supply & Demand and the Ownership Structure   Yasuhiro Monden     49
Management Control Systems and Budgeting
Analysis of the Influence of Performance-Based Systems on Japanese Management Control   Eri Yokota     61
An Example of Japanese "Beyond Budgeting" Philosophy   Katsukiro Ito     75
Questionnaire Survey on the International Financial Control Affecting the Responsibility Accounting of Overseas Subsidiaries   Makoto Tomo     89
Cost Management
The Role of "Hidden Costs" in Cost Management   Seiichi Kon     103
Target Costing Brings Another Competitive Edge: Creation of Capacity Surplus through Information Capital Readiness by IT   Yoko Ogushi     117
A Framework for Performance Evaluation Methods in Continual Improvement Activities   HiroshiOzawa     129
Management Accounting for Supply Chain and Shared Services
Total Productivity Management and the Theory of Constraints: An Integrated Application of Supply Chain Management Methods   Kazuki Hamada     149
Allocation of Joint Profit among Supply Chain Companies: Application of Core Theory   Masaaki Imabayashi     161
How Can Supply Chain Risks Be Reduced by Mutual Cooperation among Partners? - Application of Real Options and Throughput Accounting   Yoshiteru Minagawa     177
Characteristics of Japanese Shared Service Centers   Tomoaki Sonoda     193
Business Model of Convenience Stores Based on a Charge Base of Royalty - Focusing on Seven-Eleven Japan Co., Ltd.   Noriko Boshi     203
Process Management
Chain Effects among Objectives under Management by Objectives   Noboru Ogura   Susumu Nibuya     219
The Framework of Business Process Management and Dell Computers   Gunyung Lee   Naoya Yamaguchi     235
Business Process Reforms through Strategic Use of IT   Noriyuki Imai     249
How to Measure the Effect of Investments in Various IT Tools on Each Department   Yoshiyuki Nagasaka     261
Index     275
About the Volume Editors     281