Management Accounting: Feed Forward and Asian PerspectivesThis 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. |
Contents
1 Introduction | 1 |
2 The Control Functions of Accounting and Management Accounting | 11 |
A Comparison of Management Philosophies | 23 |
4 Developments in Japanese Management Accounting and their Impact on British and New Zealand Companies | 37 |
5 Transplanting Japanese Management Accounting and Cultural Relevance | 56 |
6 Asian Economic Growth and Management Accounting | 70 |
7 Japanese Management Accounting and its Effects on the AsianPacific Region | 86 |
8 Implications of Target Costing and its International Application | 98 |
9 Integrated Management Accounting and the Analysis of Cost Reduction | 113 |
10 Feed Forward Cost Accounting and Strategic Management | 139 |
11 Conclusion | 158 |
Notes | 163 |
| 170 | |
| 179 | |
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Management Accounting: Feed Forward and Asian Perspectives Akira Nishimura No preview available - 2004 |
Common terms and phrases
accounting information activities activity-based costing actual cost adopted agement Asian Asian countries bookkeeping budget calculation cent changes cooperative corporation cost accounting cost design cost improvement cost management cost reduction cost target culture Demski disclosure economic employees estimated cost ex ante ex post feed forward control feed forward management feedback control financial accounting fixed overheads formal accounting system genka Handan high quality horizontal two-way management implementation important industry Japan Japanese affiliates Japanese companies Japanese enterprises Japanese management accounting Japanese overseas affiliates Japanese type kaizen labour linear programming low cost management accounting practices management accounting systems market strategy ment method Nihon University Nishimura Nissan opportunity cost variance organization planned value proactive and preventive problems profit plan quantitative relationship result standard cost strategic decision-making strategic management Taiwan target cost target of cost target profit Toyota Motor Corporation traditional management accounting variance analysis viewpoint yes yes yes