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. Book jacket. Distributed by Syndetic Solutions, Inc.

Preface	ix
Part 1 Strategy and Business Restructuring to Enhance Business Value
How Japanese Legal and Accounting Rules Can Facilitate Business Group Restructuring	3
Changes in the Concept of Capital and Their Effects on Economic Profit in Japan	23
The Relationship between Strategies, Organizational Design, and Management Control Systems at Matsushita	35
Valuations in Business Combinations: Focusing on the Resource Supply & Demand and the Ownership Structure	49
Part 2 Management Control Systems and Budgeting
Analysis of the Influence of Performance-Based Systems on Japanese Management Control	61
An Example of Japanese "Beyond Budgeting" Philosophy	75
Questionnaire Survey on the International Financial Control Affecting the Responsibility Accounting of Overseas Subsidiaries	89
Part 3 Cost Management
The Role of "Hidden Costs" in Cost Management	103
Target Costing Brings Another Competitive Edge: Creation of Capacity Surplus through Information Capital Readiness by IT	117
A Framework for Performance Evaluation Methods in Continual Improvement Activities	129
Part 4 Management Accounting for Supply Chain and Shared Services
Total Productivity Management and the Theory of Constraints: An Integrated Application of Supply Chain Management Methods	149
Allocation of Joint Profit among Supply Chain Companies: Application of Core Theory	161
How Can Supply Chain Risks Be Reduced by Mutual Cooperation among Partners? - Application of Real Options and Throughput Accounting	177
Characteristics of Japanese Shared Service Centers	193
Business Model of Convenience Stores Based on a Charge Base of Royalty - Focusing on Seven-Eleven Japan Co., Ltd.	203
Part 5 Process Management
Chain Effects among Objectives under Management by Objectives	219
The Framework of Business Process Management and Dell Computers	235
Business Process Reforms through Strategic Use of IT	249
How to Measure the Effect of Investments in Various IT Tools on Each Department	261
Index	275
About the Volume Editors	281

Distributed by Syndetic Solutions, Inc.