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

About the Author

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.