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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.
Pt. 1. Accounting information for group management and management control system. Management accounting information for consolidated group management / Kazuki Hamada. Management control system of Japanese pure holding companies / Makoto Tomo, Makoto Yori and Takayuki Asada -- pt. 2. M & A including MBO and outsourcing for group reformation. Influence of M & A on financial performance : measuring the performance of M & A from sustainability of utility / Kozo Suzuki. Management buyout of a Japanese business group / Naoyuki Kaneda. Managerial significance of strategic outsourcing / Shunzo Matsuoka. Acquisition price as an incentive price of M & A / Yasuhiro Monden -- pt. 3. Analysis of accounti...
This book provides critical information on a wide selection of cases and theories that detail reforms and innovations in Japanese companies, in their decade-long struggle to recover from the 1991 bubble burst. It examines the Japanese concept of business value, business restructuring, organizational redesign and new business models.The book is unique in that the technique and models described are all originally developed in Japan. It will serve as a useful reference source for companies looking for ways to rejuvenate their businesses.
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